Barring uncle Sam coming calling for it, and seeing as how Phil isn't exactly the biggest income in the world.... Phil probably is able to claim so much more every year and get away with it because his overall income isn't THAT big of a deal. If there were an extra comma and a couple extra zeros on his yearly intake, they'd probably look closer.
Should he go year after year with no tax liability, claiming everything under the sun, and getting some sort of refund, he might actually come under fire. Beyond that, if he is abiding by whatever alleged payment plan he has, they couldn't care less. The IRS likes getting money. They need tho that money, they really do. To pay their bills?
The IRS is basically the DSP of America.