There is still some question about who will enforce the health insurance mandate portion of President Obama’s health care law. Opponents of the law worry the responsibility will fall on agents for the Internal Revenue Service because those who fail to have health insurance by 2014 will have to pay a fee on their taxes. Well, it won’t be IRS agents. “IRS revenue agents will not be involved. There will not be audits,” said Steven Miller, IRS deputy commissioner, before a subcommittee of the tax-writing Ways and Means Committee. Miller expects taxpayers will get insurance or pay their fee with no further interaction with the IRS needed.