Probably, and the IRS does prosecute sometimes (https://www.irs.gov/compliance/criminal-investigation/two-tax-shelter-promoters-found-guilty-in-billion-dollar-s

Probably, and the IRS does prosecute sometimes (https://www.irs.gov/compliance/criminal-investigation/two-tax-shelter-promoters-found-guilty-in-billion-dollar-syndicated-conservation-easement-tax-scheme https://www.irs.gov/compliance/criminal-investigation/two-ta...), but they've already been understaffed for years and it's obviously gotten a lot worse this year.