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That the IRS is going to use at least some of its new resources to go after workers' tips shouldn't come as too much of a surprise—despite all of the promises from Biden and top IRS officials about how no one earning less than $400,000 would be targeted. As Reason's Liz Wolfe reported in January, low-income taxpayers have always been the ones most likely to get hassled by IRS audits. In fact, during 2022, low-income wage-earners who qualified for the earned income tax credit were five times more likely to be audited than any other taxpayers, according to a report by Syracuse University's Transactional Records Access Clearinghouse.
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