IRS Tax Fraud: $40k or less, and you will get away with it?

During the hearings on CSPAN regarding the fraudelent IRS claims due to
false claims due to identity theft, Mark Everson who is the IRS Commissioner,
informed me that as long as the fraud is under a $40k amount that the
Federal Attorneys are most likely not going to prosecute the fraud. 
This would pertain to the taxpayer or the identity thief.