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Cato Video • July 1, 2012 

# Another ObamaCare Fatal Flaw 

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. 

[![Creative Commons License](/build/cato_2020/images/creative-commons.svg)](http://creativecommons.org/licenses/by-nc-sa/4.0/) 
This work is licensed under a [Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License](https://creativecommons.org/licenses/by-nc-sa/4.0/). 

##### Featuring 

![Jonathan H. Adler cropped](/sites/cato.org/files/styles/author_picture/public/2023-04/jon-h-adler-cropped.jpg?itok=esXHrv4Q) 

##### Jonathan H. Adler 

Tazewell Taylor Professor of Law, William & Mary Law School

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](https://twitter.com/jadler1969)