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by necovek 1889 days ago
To say that it was not enforced is just a one way to look at it. The obligation, per law, lay with the tax payer (income earner), and government could do random audits (which they are now doing, except they are not very random).

The 5 year of backtaxes comes from the statute of limitations on tax obligations being up to 5 years, but in theory, if someone owning taxes does not explicitly call out the law about the expiration of debt, they are liable for any tax debt even longer than that.