I think anyone that is behind $52k on their taxes should pay their taxes. How they got there doesn't interest me much.
If you have a tax debt it's on you to pay it, and if you willfully avoid paying it you are a thief. Having your passport pulled is small potatoes compared to what you deserve.
And the idea that it's somehow alright for a person with a decent income to dodge taxes because poor folks don't owe any is just proof that humans can rationalize anything.
Lots of people get there by having honest disputes with IRS about what they owe. That's a fairly small amount in a lot of cases. If you're a business and have just ONE major issue with IRS, a year or two, plus interest and penalties, can add up to $52k in a hurry, for a legitimately 'small' business. Sometimes the IRS issues a demand letter and the fight continues for months or years later.
Let's put this another way. When I was in a then Big Eight firm, at least a large number, if not majority, of IRS notices I dealt with were larger than $52k. And I don't think there's a single one that was resolved at that number. Almost always we argued and got significant reductions off the alleged amount. Furthermore, ordinary people are at a huge disadvantage in dealing with IRS. It's not unusual at all IME to get someone seeking help for the first time after that demand letter, after efforts on their own to resolve the issue failed.
So many people impacted simply aren't just deadbeats who don't want to pay or set up payment plans, but people caught in the jaws of the IRS system. And it's not kind to non-professional or those of us who are familiar with the system. In our own case, we spent YEARS resolving issues related to identity theft. It just resolved last month, and to confirm that I had to spend 72 minutes on hold, just to reach a live person. We filed a return after identify theft via fax to a number they told us to use, they lost it, assessed penalties and interest because an overpayment from that lost return wasn't credited. Filed that return, again, they refunded the overpayment, which meant we were 5 figures underpaid for the next year. So we sent back the refund, etc. Point is at any point they could have issued a demand letter and then we get travel banned.
All this was done to my wife and I who are both CPAs, both have Masters in Tax, who are tax preparers, I've spent 30 years dealing with IRS and so know what to do. People who aren't experienced can easily get jammed up and WANT to do the right thing.