Rick, It may be worth consulting and attorney in law specific to your circumstance and how this tax ruling and other taxes are levied. As a citizen, you may still be liable for this mandate despite being abroad.

Also, on this ruling today, Roberts seems to have actually done a favor. The 16th Amendment has been flawed for a long time and despite this ruling, this healthcare reform bill is at least called what it is, a tax.

If done properly, it is possible to argue and change the amendment. That is what the core issue really is. In doing so, it removes any teeth this and other taxes have by removing them. Just repealing this mandate only fixes this instance, like a band aide, and does not address the mechanism which is the problem.