If you do not have health insurance in 2016 you are subject to a fine the greater of two amounts:
Basic fine = $695/adult, 347.50/child with a family ceiling of $2,085.
Income-based Levy = 2 ½% of the excess of household income over the tax return filing threshold, which is (rounded) $10,000 for Singles, $20,000 for Married.
But… Barring reducing a refund on your taxes, the IRS is limited in their collection authority. They cannot put a lien or levy on your income or assets to collect.
The IRS has no recourse against you.