This Alternet article explains how the IRS has been defunded and hobbled over the last few decades. The rich are able to lobby for all kinds of loopholes and then find ways to exploit them, of course, but even if they outright cheat they are unlikely to get caught. Working people are audited at much higher rates. Audits for the rich and powerful are way down, and tax fraud prosecutions have been almost nonexistent under Trump. The article estimates $47.5 billion could be collected by auditing rich people. It’s good to keep that in perspective though of the annual federal budget of 4-5 trillion. So it would be a one-time recovery of around 1% of the budget. It would be enough to get a baby bond program going. You could give about $11,000 to each of the 4 million babies born in the U.S. in one year (but only that one year), or you could give less and spread it out over more years, or you could give it just to poor babies and spread it out.