Assuming “they” in the last sentence is the IRS, they would make it easier because they are an arm of society, and we as society should incentivize making it wo

Assuming “they” in the last sentence is the IRS, they would make it easier because they are an arm of society, and we as society should incentivize making it worse for cheats in big dollars and less punitive for honest or naive mistakes at a smaller scale. We do not have that society but that is my direct answer.