Yes, why don't we prosecute a one-time shoplifter the same as a guy who stole so much he used it to fund a shoplifting conspiracy, then paid a bunch more to various PACs and related contributions to not go to prison for it?
The obvious, trivial answer of course is that in tax law, how much you evaded determines the severity of the crime.
The obvious, trivial answer of course is that in tax law, how much you evaded determines the severity of the crime.