Everything we know about how the IRS deals with tax resistors is based on what the IRS has done *in the past*. There's no way to know for sure that they won't change their strategy in the future.
But we know that Trump gutted staffing levels at the IRS and they'll probably remain gutted at least as long as the GOP is in control, so anything that involves IRS employees doing actual work (which going after people's money probably does) for a small payback will probably remain unlikely. (10/11)