I mean I’m not a lawyer, but I read several Articles and sections of the Constitution. It is a breathing living document that cannot be altered. Pretty clear that the government cannot force the people to pay a national tax where those tax dollars are to fund itself ( 16,000 IRS agents to audit and obtain fines ) as a mandate for non compliance or by penalty force to purchase a “private” sector product. That is to either be left to the states or the people through a vote - made clear by the Constitution.