So, it's only your opinion then.
You forget, the legal public servants are permanently employed, on a salary, they are not outsourced and paid for a job. They get paid every fortnight regardless if they have 10 cases on the go, or 20 cases on the go, they still get paid the same.
Sure, but you are yet to state, or link, an actual dollar figure as to what is not a "viable" tax debt to pursue. Is it $500, $5000, or more? You are the one claiming they will not chase a small debt, so what is "small?"