They keep doing this despite more than enough evidence that auditing the wealthy would have far greater returns. Therefore, the IRS exists to punish the poor, not collect taxes.
Even considering the increased difficulty in recovering taxes from the wealthy the returns are still so, so much larger that it makes it way more efficient if your goal is actually to recover as much evaded tax revenue as possible.
They keep doing this despite more than enough evidence that auditing the wealthy would have far greater returns. Therefore, the IRS exists to punish the poor, not collect taxes.
The wealthy hire accountants and lawyers and fight back. Poor people just roll over, suffer and die early.
Even considering the increased difficulty in recovering taxes from the wealthy the returns are still so, so much larger that it makes it way more efficient if your goal is actually to recover as much evaded tax revenue as possible.