Posted in the comments section....
PQuincy said...
Exactly my thought: while nonpayment may not lead to liens or prosecution, it will clearly lead (if not immediately, then in following years) to decreased refunds. For many of those affected, that will be an effective enforcement measure, no?
There are, of course, some who will still be able to game the system, notably self-employed individuals who underpay their estimated taxes.
But again—perhaps the failure to pay the fine is not lienable etc....but underpaying estimated taxes leads to penalties, doesn’t it...especially if the underpayment is repeated and sustained?
I believe the only factor is if you grossly (and by implication, intentionally) underestimate the tax due. But that too is not sufficient -- if you get some windfall income late in the year, you're usually off the hook.
I think every year is a clean slate as well. You don't get "points" a la traffic tickets or felonies.