But now the Obama administration has said that they won't collect that tax until 1/1/2014, 1 year later than the law requires them to.
The first question to ask is how can the Obama administration tell the supposedly independent IRS which taxes it should and shouldn't collect?
The second question to ask is by what authority can the administration decide which taxes it will and won't collect? Taxes are passed by Congress and historically the administration was required to follow the law--note that back in the 60's, 70's and 80's Congress did not follow many laws but that was because the Democrats who ran the show made sure that the laws specifically stated that they didn't apply to Congress--but apparently liberals have decided that liberal politicians can view any law they don't like as a suggestion as we've seen with Obama's non-enforcement of DOMA and Jerry Browns refusal to defend the votes of 7,000,000 Californians on Prop 8.
The third question is why is Obama doing this? While the administration claims this is the result of secret non-public meetings with companies who say they can't conform to the law in time the reality is that the most likely cause is that Obama knows that the impact of the business mandates will be significant, and very negative, for millions of Americans. By delaying that pain until after the next election Obama is using the IRS to help improve the Democrats chance of winning the House and retaining their Senate majority.
The simple reality is that this decision to unilaterally and illegally not collect taxes passed by Congress is a crass political move to help shield Democrats from the consequences of their actions. It is a clear use of the IRS for political purposes.
By doing this publicly Obama is essentially admitting that the IRS is an acceptable political instrument to be used by the President to protect his friends and persecute his enemies.