The only way it makes sense to chase 4.6 million from individuals and ignore 15 million from businesses is that the business have the financial resources to make it unprofitable to pursue.
The cost of enforcement should not be a consideration when it produces different outcomes. Either chase it all or ignore it all.
My vote would be to ignore it all. Less than 20 million is on the table, a pittance compared to the total outlay. In fact, I imagine that proper screening up front would have been considered a resounding success if only 20 million was lost.
The only way it makes sense to chase 4.6 million from individuals and ignore 15 million from businesses is that the business have the financial resources to make it unprofitable to pursue.
The cost of enforcement should not be a consideration when it produces different outcomes. Either chase it all or ignore it all.
My vote would be to ignore it all. Less than 20 million is on the table, a pittance compared to the total outlay. In fact, I imagine that proper screening up front would have been considered a resounding success if only 20 million was lost.