taxnotes federal Volume 179, Number 8 May 22, 2023 For more Tax Notes content, please visit www.taxnotes.com. Commensurate With Income: IRS Nonenforcement Has Cost $1 Trillion by Reuven S. Avi-Yonah, David G. Chamberlain, Stephen L. Curtis, and Jeffery M. Kadet Reprinted from Tax Notes Federal, May 22, 2023, p. 1297