The IRS wants to spend billions on "enforcement." Here's who is most likely to get audited.

One of the most gut-tightening phrases for taxpayers is "IRS audit," but years of underfunding and a decline in staffing at the tax agency have pushed the audit rate to a decade-long low. That could soon change under the Inflation Reduction Act, the bill that proposes to give $80 billion to the IRS to beef up enforcement and hiring.

The prospect of a revitalized IRS is causing some consternation among some Republican lawmakers and taxpayers, who express fears that the proposed funding could be used to target workers and middle-class families. Indeed, Republicans on Tuesday warned taxpayers that the agency wants to hire "87,000 new IRS agents to audit Walmart shoppers."