Only when enforced equally, which is not typically the case in America
https://www.propublica.org/article/irs-now-audits-poor-ameri...
Though I was referring more generally to things like known pedophiles getting slaps on the wrist by the feds, the spouses of politicians making millions insider trading, politicians not facing consequences for deleting public records, ect
The idea is that it is a structure that effectively prefers larger scale businesses who have the means to mitigate both of those
A single member LLC defaults to a "disregarded entity" for income tax purposes, meaning it has no bearing on taxation or this discussion. And opting into being taxed as an S-corp (or partnership) creates even more paperwork.
Having said that, one of the great inequalities of our tax code is that individuals are not allowed to take most deductions that business take. It's patently ridiculous that a W-2 employee driving their car to work every day cannot deduct that necessary expense to have worked. But really the whole filing process needs to be simplified, the IRS needs to release tax forms as executable programs (eg python) rather than this archaic "add the lesser of line 25 or line 27 to line 3 from form 1138", and the formulas need to be set and published ahead of the tax year as to stop being ex post-facto laws.
Not a trivial amount especially for people making some money on side.
Now, to structure it properly with all the proper recordkeeping and documentation to ensure you really get the protection of an LLC when it matters, is another matter.