This is false. Stop spreading misinformation.
The main targets will by necessity be the middle- and upper-middle class because that’s where the money is. The Joint Committee on Taxation, Congress’s official tax scorekeeper, says that from 78% to 90% of the money raised from under-reported income would likely come from those making less than $200,000 a year. Only 4% to 9% would come from those making more than $500,000. -Source WSJ
Assuming this data is accurate, it confirms that, on a per capita basis, a much higher percentage of under-reported income comes from the wealthy.
It absolutely does not confirm anything. There is not enough information for any per capita conclusion.
There could be 100,000 people in the >$500K bracket, and only one person under-reporting to make up the entire $ amount. 1/100,000 would be criminals on a per capita basis.
Similarly, there could be 100 million people in the <$200K bracket, yet 50 million of them are under-reporting. 1/2 would be criminals on a per capita basis.