“Payback” rather than profiling, as you say, is at work here. Revenge and retribution are other words that come to mind. I’d likely agree with theIRS if they went after groups similar to ones that had abused the law in the past.
As far as I know, the Tea Party has been very observant of laws and regulations. Just might be because conservatives believe in the rule of law. A constitutional republic rather than the socialist tyranny we are slipping into is the conservative end.
Amongst the demographic in question, this hatred and desire for revenge is generationally engrained,
and usually perpetuated by those seeking to maintain their own power
through the victimhood of the underclass.