So we know that the fine can only be taken from a tax refund, simple dodge make sure you do not get a refund.
But, what about those credits?
If you earn more than a certain amount in 2014 you get no credits but everything is running off of actual incomes for 2013. But still for the self employed your income may not even be determined at this point. If you have an ongoing business and operate on cash basis per the IRS you may not be able to know that figure. It takes nothing more than a customer paying you a large outstanding bill by a few days. You are required by law to pick an accounting basis and stick with it ongoing.
How do they get that money back? I do not know the answer.
What I do know is that due to a timing difference this can create mayham.