As if there aren’t enough problems looming as the full implementation of ObamaCare nears, Sen. Orrin Hatch (R-Utah) lays out the likelihood of ObamaCare fraud in this Wall Street Journal opinion piece. The reason? The tax credits are refundable and, according to Sen. Hatch, that means the IRS will pay them before verifying the income of the recipient.

Look at the Earned Income Tax Credit. Whether you like this refundable credit or not, the Treasury Department’s inspector general for tax administration reported in April that improper payments account for 21% to 25% of total EITC payments in 2012. Take the percentage of improper EITC payments and apply it to the approximate $1 trillion we’ll spend on ObamaCare premium credits in the decade beginning 2014. The math shows that we could see between $210 billion and $250 billion distributed to those who shouldn’t get it—because the IRS has no system in place to verify reported household income.

Train wreck coming.