All these illegals don't pay half the time or get processed, perhaps, some really bored people could go ahead and file for all 30+ million of them. I'd imagine that would take up a lot of time...til they figured it out; and let's just face facts here, these are not the sharpest pencils in the cup....there's tons of common names out there, just saying. If everyone filed 1 extra, they'd be swamped for a decade; and by God, they can't arrest us all....
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I'm sure they open and pull all payments then let the files sit.
Yes - that's why there are two addresses to file paper forms - one with payment, one without.