The list of Obama's administration's violations of Obamacare is long. He doesn't even follow his own law!!
After Obamacare became law there were complaints. From his allies. So he said - Eh. Do whatever, to the IRS.
Expansion of the employer mandate penalty through IRS regulation. Or call it "IRS violation."
Obamacare grants tax credits to people whose employers don’t provide coverage if they buy a plan “through an Exchange established by the State”—and then fines employers for each employee receiving such a subsidy. No tax credits are authorized for residents of states where the exchanges are established by the federal government, as an incentive for states to create exchanges themselves. Because so few (16) states did, however, the IRS issued a rule ignoring that plain text and allowed subsidies (and commensurate fines) for plans coming from “a State Exchange, regional Exchange, subsidiary Exchange, and federally-facilitated Exchange.”
The IRS was following its boss. He probably didn't have to tell them to violate his own Obamacare law.
Ilya Shapiro at Forbes