From insightfulaccountant.com: [US context] The IRS has reported that its enforcement sweeps targeting high-income nonfilers have been effective in securing tax returns and collecting revenue, particularly between fiscal years 2021-2022.

However, significant workforce reductions, with over 11,000 employees laid off, raise concerns about the IRS’s enforcement capabilities and the experience of personnel handling complex cases.

Tax practitioners are advised to focus on voluntary compliance for clients with unfiled returns, particularly in regions identified by TIGTA as having high concentrations of high-income nonfilers.