> The I.R.S. defined the cases - some involving as much as tens of
> thousands of dollars - as too small to be worth going after, given
> its current resources . . .
They don't actually drop the case; they just move it to the inactive file. So they won't try to collect it. But if you are in that pile, and you are due a refund some year in the future, watch out ... because your refund will be used to pay your back taxes plus penalty and interest.
I bet a lot of people read this and breathe a sigh of relief; it's _not_ an amnesty program ... you're simply underwitheld for the future.
It's also a nice politcal ploy; the next time Congress asks the Commissioner for more revenue, he can say: give me money to support collection activities, I'll get you the money you want.
/jordan