President Barack Obama.
The recent Supreme Court decision upholding the PPACA sparked debate about whether the federal mandate to purchase insurance was a penalty or a tax. Most of the confusion rests upon the duplicity of the Obama administration and the Social Democrats in Congress. While the politicians adopted the political expediency of calling the mandate a penalty, the lawyers crafted the legal strategy of calling the mandate a tax.
Interestingly, candidate Obama opposed mandates of ANY sort. During the Democratic primaries, he took Hillary! Clinton to task for making making mandates part of her health reform program.
But, that was then . . .