It would be absurd to spend $10,000 to generate $1,000* in revenue. To avoid this sort of folly, organizations typically ascertain how much a new project will cost and how much revenue it will generate before they decide to implement it. Not so much for acting IRS Commissioner Kevin Brown (no link, sorry):
[In testimony before the Financial Services and General Government Subcommitte] Brown said money collected by [private collection] agencies contributed funds to the treasury IRS does not have the resources to collect.