You fail to see the efficiency because that's not the goal. Castrating the gov't and making it impossible to catch those cheating on their taxes is the goal. Us W-2 worker bees will still have to pay because of automatic withholding, but those who take in their money through other means that require enforcement to ensure are paid will reap untold benefits.
So, the "Enforcement" I speak of is something most of this audience is not familiar with, it's comforting for most W2 worker bees to think that they have complied, and that's well and good for those who do, I THANK YOU.
Here is the problem, my work focused on businesses that DID NOT remit the taxes taken from your paycheck, do you see the problem yet?
Payroll tax avoidance and failure to remit is a major problem, we're losing BILLIONS of dollars, I and my fellow Revenue Officers investigate these compliance lapses, attempt to recover the funds not paid, from present income, cash on hand, accounts receivables, seizure and sale of assets, be they personal or real-estate property.
Failing successful collection from the primary target, "business entity" we pursue the "Trust Fund" portion of that payroll tax ie. the portion taken from your periodic W2 salary, composed of Federal Income taxes and Social Security taxes and Medicare taxes. We will find the individual persons responsible and wilful for this theft of taxes and assess a civil penalty under IRC 6672, for 100% of that unpaid value of tax. this becomes a personal liability on the responsible party and accounted under their SSN.
We then proceed against the "personal" assets of the individual responsible parties (it can involve multiple liable persons) until the funds are recovered.
Needless to say this is a complex investigation, with long drawn out procedures, sometimes these assessments are not collected, and the entire kit is written off when the 10 year statute of limitations on collection of assessments has tolled.
Those probationary trainees were needed to strengthen the enforcement process, replace dying and retiring senior staff.
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