Additionally those caught are often sole proprietors of cash poor businesses who have to sell the business (often at a loss) to meet tax payments. Or sometimes just close the business, laying off employees, and selling the assets (equipment, real estate, etc.).
Estate taxes are perhaps one of the greatest enemies of the family farm!   A portion of the land is sold to developers, raising capital to cover the tax bill. We complain about large agro-businesses (exempt from this tax) and yet we punish the family farm as it passes to the next generation.