It’s a trend started during the Clinton years, iirc. IRS based research found it far more profitable to go after lower income and small businesses than bigger fish simply because the IRS can return more $$ per hour spent on that group than with those who can afford accountants and tax attorneys. Plus there are 10s of thousands that fit in the easy money for the IRS category compared to merely thousands who make a lot more and dodge taxes with professional help.

The trend has been ongoing for around 20 years.