But based on this study showing that the IRS spends their time and money making life worse for low and middle class taxpayers...why would we want to give them more money and resources to do that?

Maybe there is a great ROI on going after people who can't afford it, but that doesn't make it's a good thing. I would rather those who need it, have it vs giving more money to Raytheon and Northrop Grumman for our war machine.