The IRS will never beat multi-billionaires at their own game, which is making and keeping money. Typical IRS tax auditor is lightly trained after graduating near the bottom of his or her (or xer) college class. With the emphasis on DEI over the last four years, the hiring pool declined further.
Multi-billionaires hire the best of the best tax law firms, for whom those DEI hires are no match. Funding futile investigations is not a sound investment of my tax dollars. It only enriches the tax law firms.