There is a posting being circulated that claims the IRS can attach a lien to a home if the owner fails to comply with the individual mandate under the new health reform law. The posting is wrong. The IRS cannot attach a lien. Under the individual mandate, starting in 2014 taxpayers that don’t meet one of the law’s exemptions must have health insurance or face a penalty. The first-year penalty is $95 or one percent of household income, whichever is greater. The health reform law does not allow the IRS to attach liens when a penalty is not paid. If a taxpayer fails to pay the penalty, the IRS will offset the penalty in the taxpayer’s return.