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I can understand not spending resources trying to focus on collection if it is to complicated, but coming right out and saying you aren't going to enforce it seems ill conceived. Wouldn't this promote the creation of more and more complicated schemes to allow for tax evasion?

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But quietly choosing not to enforce the law still leaves citizens in the dark about what they are supposed to do. It sounds like the IRS would like to be able to say "air miles are not taxable", but they probably don't have the legal power to amend or override whatever law it is that gives rise to the suggestion that they are. I'm not a US tax expert but I've seen other regulators take a similar approach.

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