The meme makes 3 claims:
1. "Joe Biden hired 87,000 IRS agents."
No. 87,000 IRS agents have not been hired.
Also I'm not sure if describing all the future hires all as "agents" is accurate if some are accountants, IT guys, people answering phones about taxes, and not necessarily people doing the investigating...
2. To "come after you".
..... IF you didn't pay your taxes.
If more police are hired, do you also describe them as "to come after you"?
3. While his son wasn't paying taxes.
No again. His son's back taxes were paid early 2021. It was years too late but in any case it appears to be prior to the announcement that more funding will be going to the IRS.