IRS can seize your tax refund if you don't have...

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Okay so on the news I'm hearing that the IRS can seize your tax refund if you don't have health care insurance! OMG! I think this is so ridiculous! Like I have health care so this won't affect me for long but the way health care is going I'm prob not going to be able to afford it! I just can't believe this is happening! One of my main questions is when does this take affect? I know the law has passed that everyone has to have health care insurance but when can the IRS start seizing your tax refund? Like starting this year or by 2014? Does anyone know? Also what's your take on this topic of health care and IRS?