They are going to be all over small businesses.
I have never had positive interactions with the IRS. Incompetence is routine and appears to be encouraged.
My SS# was used by an illegal and they tried to make me pay taxes on their income.
They transposed the digits of my newborn’s SS# in their computer system the first time we claimed her as a dependent and she was 5 when we finally got the help of a US Senator to make them fix it (and they levied fines and additional taxes for those five years because we “lied” about the number of dependents. Every year I would include a copy of her birth cert and SS card with an explanation regarding the transposed digits and it did no effing good. It was very Kafka-esque.
Tragic.