On September 8, 2011, the U.S. Court of Appeals for the Fourth Circuit declared that the tax anti-injunction act removed its jurisdiction to hear a challenge to the constitutionality of the federal healthcare reform law (Liberty University, Inc. v. Geithner, 4th Cir., No. 10-2347, 9/8/11).
Since the Fourth Circuit does not have jurisdiction, it will not be able to determine whether the United States Congress exceeded its authority by enacting a rule that will require individuals to purchase a commodity (i.e. health insurance).
Opponents of the Congressional mandate requiring individuals to purchase healthcare insurance believe such requirements exceeds the limits the Constitution sets on a Congressional power.