Yes, but penalties do so there is a big incentive to maximize income from penalties. I was hit by this recently, by not filing a no-income return, and not cert

Yes, but penalties do so there is a big incentive to maximize income from penalties. I was hit by this recently, by not filing a no-income return, and not certified mailing another return that was lost, but I wasn't alerted until 2 years later when they levied $4k in late fees. It used to be easy to get out of these penalties, but there are several accounts from uppers at the IRS that they have been sitting in meetings discussing cracking down on fee collection, no longer waiving fees etc.