Now you don't see it

Cadabra Abra, says Chief Justice John Roberts, now you don't see the tax;

(a) The Affordable Care Act describes the “[s]hared responsibilitypayment” as a “penalty,” not a “tax.”  That label is fatal to the application of the Anti-Injunction Act.  

Which seems clear, but, on the other hand, you do see it;

It does not, however, control whether an exaction is within Congress’s power to tax.  In answering that constitutional question, this Court follows a functional approach, “[d]isregarding the designation of  the exaction, and viewing its substance and application.”  United States v. Constantine, 296 U. S. 287, 294.  Pp. 33–35. 

(b) Such an analysis suggests that the shared responsibilitypayment may for constitutional purposes be considered a tax.   

 We're from the government...and we are here to do whatever we want.