There's also precedent in prioritizing auditing resources on offenders with large payoff, having the computer watch for suspicious tax forms, pricing penalties to include the people who get away with it, and whatever else they do to enforce the existing 2600 pages of federal tax law plus whatever state tax law.
https://www.law.cornell.edu/uscode/text/42/11302
There's also precedent in prioritizing auditing resources on offenders with large payoff, having the computer watch for suspicious tax forms, pricing penalties to include the people who get away with it, and whatever else they do to enforce the existing 2600 pages of federal tax law plus whatever state tax law.