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Chronically underfunded and understaffed, I.R.S. Detectives refer no more than two dozen sovereign-scam instances, an average of, for prosecution every year.

Chronically underfunded and understaffed, I.R.S. Detectives refer no more than two dozen sovereign-scam instances, an average of, for prosecution every year.

The agency often misses returns that will raise suspicion.

As an example, in 2016, the I.R.S. Discovered a big redemption scheme — but just after processing 207 bogus comes back and disbursing significantly more than $43 million. That’s another reason these strange theories persist, and now have started to leach out from the sovereign community and in to the basic populace: often, improbably, it works.