It's a Tax

In order to be constitutional, it has to be a tax.
It's not a tax.
If it's not a tax, it's not constitutional.
It's constitutional because it's a tax.
So, it's a tax.
No. It's not a tax. It's a penalty.
A penalty makes it a mandate and therefore unconstitutional.
It's constitutional because it's a tax.
But you just said it wasn't a tax.
It's not a tax.

Mark Steyn: A lie makes Obamacare legal

If it looks like a duck, quacks like a duck, but a handful of judges rule that it's a rare breed of elk, then all's well.