"'When there are ten thousand documents, some of which are bank statements containing thousands of transactions, and the opposition argues the significance of every single item, the process becomes extraordinarily difficult.' In the face of battles like these, it simply makes more sense for the IRS to concentrate its enforcement efforts on vulnerable targets." (158)

This unfortunately connects very well to the winner-takes-all society that Callahan describes. The winners are able to get away with all their cheating simply because they have more resources, and more knowledge of how to get away with cheating. They are able to simply make the process so complicated that the IRS has no choice but to give up. Wealth definitely buys political power, and when the IRS loses its budget because of the political power of the wealthy, it has no choice but to concede even more to the wealthy, leading to a negative cycle. And, in the end, the poor pay for it.