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Despite the hyperbolic allegations made by Republicans, what this bill actually does is empower the IRS to enforce tax laws already on the books. While a small number of lower income tax evaders may face more scrutiny, the far larger target will be extremely wealthy people who have not paid their fair share - in the millions and billions - for years.
The Democrats knew that, and probably wanted, middle- and low-income taxpayers to face more audits when they all voted against a Republican amendment to exclude such practices. On top of that, 99% of Americans earn less than $400k, so it would be silly to think the IRS wouldn't use their new agents to go after these hard-working Americans.