I would also tend to beleive that 50% or more of the OA’s originated during or prior to 2006 are already gone.
FYI, Its not always tax fraud but rather savy tax planning using corporations and agressive interpretation (but not fraudulent) of tax codes.
Another example. My 80 yr old uncle will show about $20K on his tax return this year. He and my aunt are in assisted living and everything is paid for by long term care insurance. There are no minimum distributions on his IRA’s this year which would be well into 6 figures. He would have a hard time getting a $200K loan for a condo. He could pay cash for the whole complex.