Crap, I actually understood what Rubio is getting at...

There's a little confusion about what Sen. Rubio was trying to imply when he said that the answer to the IRS scandlette was repealing Obamacare:

Answering a question from a constituent as part of a weekly series conducted by his office, the junior Florida senator and potential 2016 aspirant said he intends to renew his focus on the repeal of the Affordable Care Act in the wake of the IRS scandal. 

"So the only answer to this is to repeal Obamacare," Rubio said in response to an email from a man in Orlando, Fla. "It’s just one more reason why this law is going to be a disaster for our country. And in the months to come, I’m really going to focus on the issue of repealing Obamacare because in addition to the IRS’s role there is all sorts of other problems with regards to Obamacare that we need to answer." 

Here's the missing puzzle piece:

WASHINGTON –  The IRS official who led the tax-exempt organizations unit when Tea Party groups were targeted is now in charge of the IRS office responsible for ObamaCare, two Capitol Hill sources told Fox News. 

The acknowledgement comes after the administration announced that the official’s successor Joseph Grant -- who had only been on the job a few days -- would be retiring. And it fueled criticism of the agency, as the outgoing IRS commissioner prepared to face lawmakers’ questions at a hearing Friday morning. 

“Stunning. Just stunning,” Senate Republican Leader Mitch McConnell said in reaction to the latest development.

If you buy the premise that IRS was specifically targeting Tea Party organizations and have a deep opposition to the mandate portion of the ACA, then this might sound like a thing. Is it a thing? Meh. Rubio is repeating it because it sounds like it could be a thing.  (What else does one need?)