I'd imagine anyone who can even figure out the various forms needed and what to fill out wouldn't even get far enough to accidentally give the impression of criminal intent. It's less about the money and more about the time cost of login back and forth with the IRS. Three years ago I started a business and my taxes were very complex. LLC filing, HSA and partial savings liquidation, investments, contractors, payroll, and so on. My tax return was 4 months late over $40-something dollars, and they knew exactly what it was they just refused to tell my accountant. So we did the whole "here's what I have, is this what you want" dance. Such a complete waste of resources.