The Internal Revenue Service is not waiting for a Supreme Court decision on the health reform law. It still plans to add about 4,500 workers and spend $303.5 million building a system to oversee the health law. According to the Taxpayer Advocate Office, under the new law, Americans will have to tell the IRS – among other things – their insurance plan information, costs of family’s health plans, whether employer-sponsored health insurance was an option. If you are not within the law, the IRS will hit you with a penalty based on “modified adjusted gross income,” which will add back in things like non-taxable interest and excluded foreign income. The fine will be based on total household income divided by the number of household members who must have insurance under the law. Small businesses could have even more math to deal with.