Forget April 15. It’s time to move Tax Day up to April 1 - because, America, you’ve been FOOLED.

Right now, millions of Americans are doing their taxes, and they’re getting an even bigger shock than usual. If you didn’t bite the bullet and sign up for socialist medicine last year, you were probably expecting the $95 penalty Obama and his cronies kept talking about.

Surprise. The REAL penalty isn’t $95 at all (that was another Obamacare lie). It’s 1 percent of your income, and it adds up fast. TurboTax, the tax software company, says the average first-year penalty is $301.

In one of the examples in the IRS booklet on the new law, some hypothetical schlub named Jim who’s making $40,000 a year would owe nearly $300 in Obamacare penalties.

That’s darned near three days’ pay for poor Jim - BEFORE taxes.

So what’s Jim going to do? Well, he should turn to page 9 of the same booklet in which he’s used as an example. It says - and I’m not kidding here:

“...the law prohibits the IRS from using liens or levies to collect any individual shared responsibility payment. If taxpayers owe an individual shared responsibility payment, the IRS may offset that liability with any tax refund that may be due to them.”

Now, Jim’s a hardworking honest American being forced to pay an unfair penalty for failing to sign up for a healthcare plan he couldn’t afford. And when he reads that the IRS can’t actually come after him for that penalty unless he’s due a refund, what do you think he’s going to do?

I’ll tell you what plenty of people just like Jim are doing right now: THEY’RE NOT PAYING.

They’re thumbing their noses at the IRS, telling Uncle Sam to “Come and take it,” knowing that the very law that empowers the agency to collect the money actually prohibits them from taking any action to get it if you’re not claiming a refund.

I really don’t know whether to laugh or cry. As far as Obamacare is concerned, we’re about to have two classes of folks in this country - people refusing to pay the penalties, and the rest of the taxpayers who will be on the hook for the BILLIONS in cash our government was supposed to raise from penalties.

Remember how this plan was practically going to pay for itself? Any time you hear a politician say that, you can bet he’s already got one hand in your pocket.

If you’re in Jim’s shoes, call your accountant before you pay any Obamacare penalty and don’t forget about the dozens of “hardship” and other exemptions written into the law.

And if you’re not in Jim’s shoes, call your members of Congress and tell them it’s time to get this broken Big Brother law off the books. Let’s return this country to the same pay-for-services model we used in medicine for hundreds of years. You know, a model where you can get the treatment you need without some insurance adjuster or government bureaucrat looking over your shoulder. Now THAT’s some “hope and change” I could live with.