This article examines the scope of the low income taxpayers' compliance problem. It also reveals why in a period of remarkably low levels of government tax compliance activity, the IRS compliance effort toward lower-income taxpayers has been particularly vigorous. The article examines in greater detail noncompliance with respect to the earned income tax credit, and, building on the work of sociologists Robert Kidder and Craig McEwen, explores the likely causes of the high levels of noncompliance. The article examines some of the policy implications of noncompliance among lower-income taxpayers. In particular, it argues that the government is not vigilant enough to root out intentional abuse. The government dedicated few resources on the ground to identifying purposeful taxpayer abuse. IRS reform and budgetary pressures resulted in remote correspondence-based compliance initiatives staffed by low-level IRS employees. At the same time, the positive assistance that Congress and the IRS have put in place are not sufficiently targeted to lower-income taxpayers, nor are they appropriately balanced with the IRS's traditional deterrence measures.