And in administering his past punishments as well as the numerous and significant penalties levied as a result of the bounty scandal, his judgments have been swift and unrelenting.
In other words, the Secretary argued that because the Treasury Secretary is the official responsible for administering the Internal Revenue Code (which is the mechanism for assessing penalties on Americans who choose not to purchase health insurance), the court cannot award complete relief in the case because the Treasury Secretary, as an indispensable party, has not received adequate notice of the lawsuit.