... unless you're wealthy. the probability of funds seizure increases as the assets an evading individual grows about a lower bound where a case isn't worth it
if they majority of low to middle class masses stopped paying, that would be another. very hard to do with employer compliance to withhold income taxes
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You're assuming the average layman. I'm talking about people who know what the law actually says, which is an incredibly small fraction of a percent of people. Even tax attorneys and most of the IRS is unaware (except at the very top) because most are just regular people like you and me.