There has to be random enforcement across the board. If people with lower incomes know they are never audited, it will encourage more people to under-report mor

There has to be random enforcement across the board. If people with lower incomes know they are never audited, it will encourage more people to under-report more. Obviously each individual audit won't be financially profitable for IRS, but the fact that it is enforced will send a message to millions of people that under-reporting a few hundred bucks is not worth it and it's better to pay the taxes on it.