After several days of insisting that the individual mandate is not a tax, presumably because as Gov. of Massachusetts, Romney insisted his mandate was not a tax, now he has flipped again and said, essentially, if the Supreme Court calls it a tax, it's a tax. Many in the GOP like this way of discussing the Affordable Care Act because they want to convince the average person that they will get taxed to pay for the ACA. Of course, this is only true if you decline to get health insurance, but why let a little thing like the truth get in the way.
The whole episode shows Romney's ability to flip, flip back, and flip again. Maybe he was inspired watching the gymnastics trials last weekend and is jealous of his wife, whose horse is going to the London Games even if she is not riding it. Mr. Romney could surely qualify for either the diving competition or gymnastics, both of which twists and turns and flips and flip-flops and, occasionally, just regular flops.