Yes! The IRS budget has nearly doubled in the last decade, primarily to increase their workforce and use manpower to focus on shotgunning low-yield audits.

High-income audits are difficult to conduct. To increase receipts, it is far easier to just conduct more easy, low-yield audits. This is the optimization they are making, and in service of their mission (maximizing revenue) it is technically correct.

Instead of picking your favorite logical fallacy to throw at me, you can go look this stuff up yourself to confirm.