How much in taxes do you have to cheat as a middle class tax payer to be investigated and tried in your mind? In my experience (misreported some accounts due t

How much in taxes do you have to cheat as a middle class tax payer to be investigated and tried in your mind? In my experience (misreported some accounts due to a misunderstanding, which had a ~25% impact on what taxes I paid) the IRS sends you what you owe with a nominal penalty. I believe I paid ~5% extra. I paid it, and life went on. I think there's a huge misunderstanding around the IRS "going after the little guy." For you to actually be convicted of tax fraud, the IRS would have to take you to court (expensive) and prove you set out commit fraud (hard to do in most cases). At the point where this is worth it for the IRS to do, are you really 'the little guy' any more?