The problem is the lack of motivation: VOIP service providers aren't being smacked with multi-thousand dollar penalties per call when their customers spoof call

The problem is the lack of motivation: VOIP service providers aren't being smacked with multi-thousand dollar penalties per call when their customers spoof caller ID. If Peerless Networks was starting at millions of dollars in fines fake IRS scams originated on it because there's no way for someone else to find who actually originated the fraudulent calls, you would be able to bet a farm that a concept of a fake caller ID coming from Peerless Networks would go away.