Who wants to be an Internal Revenue Service enforcement agent? Turns out, hardly anyone. President Biden’s plan to boost government revenue over the next decade by adding 87,000 IRS agents is on a collision course with the hard reality that they can’t even recruit enough workers now to meet existing staff levels, according to recent studies. That could seriously imperil Mr. Biden’s goal of using the IRS to generate $124 billion more in government revenue through 2031 to pay for portions of the $740 billion climate, tax, and health care bill he signed into law last week.