You'll Be fine "uncovered'.
The ACA was codified in Title 42 of the USC. That title, "Public Welfare" is NOT positive law, rather "prima facie evidence of the law (1 USC
§204), and are presumed to be the law, but are rebuttable by production of prior unrepealed acts of Congress at variance with the Code."
See what titles are positive law here
This is important to understand because the only people legally bound by prima facie evidence of law and exempt from the requirement of publishing
implementing regulations in the federal register are FEDERAL EMPLOYEES! See 44 UCS §1505(a) and 5 USC §553(a).
You may also notice that the Internal Revenue Code [Title 26] has NEVER been made positive law...
For REGULATIONS to be binding on the GENERAL POPULATION, they MUST BE published in the Federal Register with IMPLEMENTING regulations! With out
implementing regulations, the regulations are unenforceable on the public.
The "Effect of Failure to Publish" can be found in 26 CFR §601.702(a)(2)(ii)
This is also REPEATED in 5 USC §552(a)(1).
In the event they [the IRS] try to fine you under title 42, IMMEDIATELY rebut in writing that THEY MAY NOT use regulations written by other agencies
per 1 CFR §21.21(c). ACA regulation in Title 42 was written by Health and Human Services.
In the event they [the IRS] try to fine you under title 26, IMMEDIATELY rebut in writing that THEY MUST PROOVE one of the following:
1) Proof of publication of enforcement regulations in the Federal Register for ALL Statutes sought to be enforced... OR
2) Proof that the target of enforcement is a member of one of the groups specifically exempted from the Federal Register Publication Requirements as
stated in 5 USC §553(a)(1) [Military], 5 USC §553(a)(2), or 44 USC §1505(a)(1) [Federal employees].
Hope it helps.