nostr:npub1lfrwuv98uxsrnq7ghvl03hetm9lqlkhwdcsk6wl3rrgjaqa5g2jsk53tl9 

Probably the bottom line is that the IRS don't have enough funding to do more than harass poor people.  It's too expensive to pursue the abuses of the wealthy, who can afford lawyers to make the task impossibly lengthy and complicated.  Agents are promoted/compensated based on the # of cases they close.  They don't have time to gamble on really big returns.  Better to intimidate a lot of little people.