"we know the administration thinks the mandate is justifiable as a tax, because that's exactly what they argued to the Supreme Court, as well as all the lower courts that heard the case." Obama Administration Argues to Supreme Court that ObamaCare's Mandate Is a Tax, Tells Reporters That It's Not a Tax - Hit & Run : Reason.com Political arguments say differently. funny to watch the right wing get all upset that for a political argument the administration is calling the mandated tax, a penalty. nuance! nuance and great political skills. In Robert's own words (contrary to right wing talking points and spin) "In pressing it's taxing power argument..." for the clueless... the Chief Justice is using one of the government's arguments before the Court. "In pressing it's taxing power argument, the Government asks the Court to view the mandate as imposing a tax on those who do not buy that product." http://www.supremecourt.gov/opinions/11pdf/11-393c3a2.pdf page 3 .. "3. Chief Justice Roberts concluded..."