The IRS says it needs 1,054 more staffers — at a cost of more than $359 million in fiscal 2012 alone — just to watch over the initial implementation of Obamacare. And this is before the individual mandate kicks in, the non-compliance with which the IRS is also supposed to police (which by itself doesn’t make the non-compliance penalty, let alone the mandate, a tax — for those of you following the constitutional taxing power arguments).

Among this new IRS battalion will be 81 people assigned to “Snooki tax” enforcement, making sure that tanning salons pay a new 10 percent excise tax. Their cost: $11.5 million. (And again for you constitutional taxing power fans: the Snooki tax, because it’s an excise — a tax on a transaction or activity or enjoyment of a privilege — is an actual tax, so no constitutional defects here whatever the wisdom of this policy might be.)

So don’t let anyone say that Obamacare is “job-killing.” Clearly the solution to all our unemployment problems is to create all sorts of new taxes and then hire everyone in the country to enforce them against everyone else. (Also, we should block out the sun to create jobs for candlemakers, which policy would of course go hand in hand with outlawing incandescent light bulbs.)

H/T: Josh Blackman