> The real reason they’re targeted is that, quite simply, they’re unable to fight back.

I think there is a misunderstanding of what an 'audit' means. It can be as simple as a letter from the IRS (after their analysis alerts them) asking that certain documents be provided to support a deduction or otherwise. The IRS is not conducting large scale audits on people with low incomes it would not be feasible there is not enough to even dig into.

What the government (in this particular case for the EITC) should be easy for the taxpayer to reply with info needed to dispute the claim.