If you are middle class and you don't pay taxes or hide your income, IRS will come down with the full force of the law.
Prosecution for the serfs
Non-prosecution agreements for the Club.
"Its a big club and you ain't in it" - George Carlin
"Its a big club and you ain't in it" - George Carlin
Criminal prosecution is rare and reserved for the egregious and uncooperative. It's something like 2,000 cases per year total.