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The IRS can audit a failure to file taxes without any time restriction. So if you think there's a decent chance that the US will ever again have a president that desires a functioning government, you should probably pay your taxes.

Beyond that, as we gradually slide towards having zero political representation and near-zero actual human rights, it becomes more and more questionable what we're getting for our tax dollars. The contract between the taxpayer and the government is being eroded.

There is no contract between taxpayer and government. We use "the social contract" as a polite euphemism for the terms of tyranny we live under.

Real contracts offer a chance for all signatories to consider the terms and the opportunity for either party to reject the terms and not be bound to them.

You'll note that you never had the choice to decline "the social contract", because again, it wasn't a contract you agreed to, it was the terms of tyranny you were being made aware of.

But the possibility for selective enforcement against perceived enemies of the state is still present.

I've never paid taxes based on fear of enforcement.