The majority of audits will be correspondence audits possibly targeting clusters of individuals who file HOH and Schedule C reporting around 14K of non existant income with 2-3 children and claim Child Tax and Additional Child Tax Credit. (May be their children or ssns may be borrowed.) A lot of the addresses will include a Trailer number sometimes with 10 or 11 individuals who use the same address. (Trailer park along Airport drive in Atlanta for example.... Grand concourse in NYC perhaps.)
They will also target returns from specific tax preparers who live in poor neighborhoods and deliberately understate income and overstate credits to maximize refunds for which they have already provided an advance refund to the Taxpayer and who will be left high and dry because their corrected return might be a tax bill rather than a refund or might not be as much as the anticipated refund and they end up dealing with a credit collection agency rather than getting a refund. Sometimes the Scamsters will file a fake return from a fake address and with the help of a USPS employee snag fake refunds for which he or she get a cut.
In the old days when they just input it and refunded the requested amount BEORE they even had all the withholding information from companies leading to massive amounts of fraudulent refunds. That has changed and they no longer do that. (Now that we are a post Christian immigrant overwhelmed 3rd world country.)
The returns from high worth individuals have generally been prepared by certified accountants whose certification relies on honesty and accuracy. There may be some mistakes mostly because of the complexity of the tax code, but not nearly as many as deliberately falsified returns from "Marginalized" communities who don't think a 2nd thought about tax fraud if they can get away with it.
And, here is a little secret, they not only cheat but they will never pay that tax bill and not a single person will go to jail.
You little scenario sounds nice, but it is a great deal of bovine product.