TL;DR they can get you good for taking money from your parents to buy your first house, which most people in the US do.
I think the author's argument wasn't that this practice is not or should not be a crime, but that the potential criminal penalty - 30 years! - is far too high.
A change in taxation and improvements in coverage by the IRS will always be challenged by the Rich and their political agents.
Its is, always has been, and always will be - a power play.
This is the level at which sufficient money accumulates in individuals that it converts to power.
So Earlier - the monied class converted wealth to power to act on the political class.
Now the constituents and political class want to use their diversified/unfocused power to counteract the monied class.
This is the simple transfer of force model.
If you're a billionaire in Russia or China, you only get punished if A) you piss-off/embarrass the leadership or B) the leadership wants to steal all your wealth.