evidence: In the past, you may have heard some lawmakers say that because of the Inflation Reduction Act (IRA), an "army" of 87,000 new IRS agents will be coming to audit ordinary taxpayers. More recently, former President Donald Trump revived the discussion about IRS hiring on social media and during press and campaign events, claiming that 88,000 IRS agents are being recruited to target waitresses and their tips. [...] Trump’s latest comments have increased the number of IRS agents from 87,000 to 88,000 and narrowed the focus to waitresses and their tips. (As Kiplinger has reported, the "no tax on tips" narrative has taken hold on both sides of the aisle in the 2024 presidential election campaign.) [...] The original 87,000 IRS agents figure appears to have come from a U.S. Treasury Department estimate of the level of hiring needed to maintain IRS efficiency and keep up with retirements and other staff declines.