@0xfbifemboy Even if that small business owner does spend a lot of time on that old documentation, and even if IRS does accept it resulting in little or no additional tax liability, they never get that time back. So yes there are societal costs to enforcement that aren't on the budget.
@0xfbifemboy 即使那个小企业主确实在旧文件上花费了大量时间,即使 IRS 确实接受它导致很少或没有额外的纳税义务,他们也永远不会得到那个时间。因此,是的,执行的社会成本不在预算之内。