re: 63% of new IRS audits were on folks making less than $200K.

Small businesses where owners pull in under $200k in personal income are low-hanging fruit for the IRS and these same people are typically easy to intimidate if they aren't using a good CPA and/or tax attorney to help guide them on their investments in the business and how to properly manipulate the business to maximize LEGAL use of funds in certain questionable, but legal, strategies.

The IRS would love to go after bigger fish, but that won't produced immediate results. That takes years and lawyers and courts.

Joe's Landscape, Construction and Cleaning business, though, are pretty easy pickin's that'll bring in dollars, and this government needs dollars.