http://www.cnbc.com/id/101055088?__source=yahoo%7Cfinance%7Cheadline%7Cheadline%7Cstory&par=yahoo&doc=101055088%7CObamacare%20is%20costing%20peop
If people can't afford insurance, how will they afford a fine?? Obama, this is what I think of your health plan

That, I believe, is where the 'Supplement' payment comes in, with no income verification in effect during the first year for those who request it, meaning you can lowball yourself to zero in claiming it with no legal consequences...I'm sure nothing could possibly go wrong with that plan...
I expect you have to buy insurance with the supplement money instead of just flipping it to the fine payment, but I don't know if there's any verification process on that, either. The other obvious dodge is that people will treat it like the virtually-uninsurable drivers do now, and sign up for it one month and let it lapse the next, so in the case of the drivers they can get a vehicle registration and in the case of taxpayers they can avoid actually lying as of the date they filed their return.