The President’s health care law does not, as it turns out, empower the IRS to punish employers for failing to provide workers with government‐​approved health insurance when the state in question has refused to create its own state‐​based health insurance exchange. The IRS, however, is moving ahead without Congressional authorization. Jonathan Adler, a professor of law at Case Western Reserve University, offers his thoughts.

Video produced by Caleb O. Brown and Austin Bragg.