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Thank you for your question,
This is essentially being dishonest on your tax return. The IRS gets information from the health insurance companies as to who they cover --- so in doing this you will eventually get caught -- although it may be a couple years down the road. In that event, you will owe the penalty, plus interest.
I would not ever advise a taxpayer to be dishonest on their tax return (and neither would any other ethical preparer)
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