He tells CDN that “(a)fter examining approximately 1.4 million returns, it is evident that despite heavy-handed enforcement, an estimated $353 billion in taxes is not paid, and this “tax gap” is growing due to complexity, taxpayer volume, evasion opportunities, the lack of visibility and high marginal tax rates. The gap represents about 3.5 percent of the economy – a year of economic growth that could have headlined the State of the Union.