It sounds like a poor superhero villain name, the IRS Mandatory Health Insurance Enforcer. In 2014, they won’t be wearing capes, at least no one’s mentioned it, but they will be enforcing the mandatory requirement for all Americans to purchase health insurance or else, the “or else” being a fine.

Under ObamaCare, Americans whom the government deems can afford insurance will be required to purchase it. And if not, will be fined up to $695 or 2.5% of their income, with more than 4 million Americans facing fines up to $1,000 by 2016, according to a new report by the Congressional Budget Office.

The cost of health insurance premiums won’t be dropping anytime soon, anytime soon being 2020ish. Economic experts at the Health and Human Services Department found that ObamaCare will not control runaway health care costs, while simultaneously pushing approximately 15% of hospitals in the red with “unrealistic and unsustainable” Medicare cuts, USAToday reported.

The report acknowledged that some of the cost-control measures in the bill — Medicare cuts, a tax on high-cost insurance and a commission to seek ongoing Medicare savings — could help reduce the rate of cost increases beyond 2020. But it held out little hope for progress in the first decade.

“During 2010-2019, however, these effects would be outweighed by the increased costs associated with the expansions of health insurance coverage,” wrote Richard S. Foster, Medicare’s chief actuary. “Also, the longer-term viability of the Medicare … reductions is doubtful.” Foster’s office is responsible for long-range costs estimates.

The mandatory health insurance fines, however, start far sooner. Enter the IRS stage right.

At this point in the blind groping in the dark through the gargantuan health care bill, IRS can not impose liens, levies, seize property or seek jail time if you do not purchase health care insurance. What they can do is withhold your tax return, which is money they took that they shouldn’t have, and bug the snot out of you.

The IRS is “being put in a position where it will be sending notices that will annoy people” and not much else, says James Maule, professor of law at Villanova University and author of the tax blog MauledAgain. “It’s basically designed for failure.”

Failure? It’s sounding more and more like a government program everyday.

The IRS will send out a letter explaining the penalties owed by those who do not have health insurance coverage. If it isn’t paid, they will remove the penalties from tax rebate money. If the taxpayer doesn’t receive a tax rebate, the IRS has ten years to collect the penalties.

Who might cause a collection problem?

“I think it’s going to be a small number of wealthy people who are going to be determined to fight this, and the IRS will just ignore them.”

Except the wealthy people are the ones tasked with paying for Obamacare.

And then there’s a new hidden gem the Cato Institute found today buried within the sweaty folds of the health care bill.

A few wording changes to the tax code’s section 6041 regarding 1099 reporting were slipped into the 2000-page health legislation. The changes will force millions of businesses to issue hundreds of millions, perhaps billions, of additional IRS Form 1099s every year. It appears to be a costly, anti-business nightmare.

Inside a health care bill, oddly enough, the government has established a new tax code. Surprise. The tax code requires any business or self-employed person who pays $600 or more to anyone to file a new 1099 form to the IRS.

You won’t need to be worried about ending up six feet underground, the IRS paperwork will take care of burying you.

Basically, businesses will have to issue 1099s whenever they do more than $600 of business with another entity in a year. For the $14 trillion U.S. economy, that’s a hell of a lot of 1099s. When a business buys a $1,000 used car, it will have to gather information on the seller and mail 1099s to the seller and the IRS. When a small shop owner pays her rent, she will have to send a 1099 to the landlord and IRS. Recipients of the vast flood of these forms will have to match them with existing accounting records. There will be huge numbers of errors and mismatches, which will probably generate many costly battles with the IRS.

More IRS involvement means more IRS workload which means a bigger IRS. The CBO estimates the IRS will need an additional $5 to $10 billion in funding to administer the health care law and that doesn’t take into consideration the primary job of the IRS. Can they handle it?

According to a report by the IRS’ national taxpayer advocate, only 64% of taxpayers who called the IRS last year reached a representative. More tax-avoidance schemes are expected to move through the gaps, said Sen. Charles Grassley. The IRS outdated computer and data-storage system will be strained. And areas where the IRS’ management needs improvement, like the $10 to $12 billion in erroneous Earned Income Tax Credits the IRS paid in 2006 (the last year with available numbers), won’t be getting streamlined anytime soon.

But despite the coming problems, you can count on the IRS Mandatory Health Insurance Enforcer in 2014 coming to the rescue.