A few possible reasons come to mind. The government may not have standing to sue on the worker's behalf. The agency that prosecutes tax fraud may be larger an

A few possible reasons come to mind. The government may not have standing to sue on the worker's behalf. The agency that prosecutes tax fraud may be larger and better funded than the agency that protects workers. One tax evasion charge may combine the cases of thousands of affected workers into one case, where the individual cases are too small and time consuming to pursue. The penalties for tax evasion may be more severe than the penalties for wage theft.