Why would IRS spend time trying to get a couple hundred dollars out of some poor person when they can spend the same amount of time and get thousands or tens of thousand from some rich person?
I suppose there are poor people that cheat on their taxes just as there are rich people that cheat on their taxes. If someone doesn’t pay their 3%, then the IRS certainly has a right to come after that unpaid tax.
Every taxpayer is entitled to go to an IRS office and contest a claim by the IRS. Either you have your paperwork to support your case or you don’t. It doesn’t take a lawyer.
I’m guessing you do not support Kamala for president because she was the deciding vote that passed the inflation reduction act authorizing 87,000 more IRS agents to come after little people; required 1099 if you made more than $600 on your side gig Instacart/Uber/Etsy/eBay/Ticketmaster or anything else.
The tax rules applied to everyone equally. Tyler Perry, the entertainment mogul, is now a billionaire. When he was about 20 years old, he was homeless living out of his car. His businesses provide hundreds of jobs.