[revelio]

The threat of more aggressive tax audits or regulations or whatever is always there. It doesn't have to be spelled out. Piss off the government and they have a billion ways to make you feel pain. It would be absurd if the government could "suggest" you do something and this was considered not an abuse because they didn't literally, at that exact moment, spell out the penalties they would impose for non-compliance.

Of course in a theoretically ideal system laws are precise enough that governments can't simply make your life worse for getting on the wrong side of them. But nobody seems willing to stomach the level of rigor that would require from lawmakers. Three Felonies A Day and such.