Fact-checking that 80k+ number: 20-30k are new positions, the rest filling expected vacancies; the term "agent" refers to the auditing sector, and very few are that, not "many"; about 1/8 of all IRS employees are "agents."
If you wanna use a Nazi analogy, the evil billionaires are the ones who worked with the Nazis, not who hid the Jews. That's how they got rich. A single billionaire's tax cheating probably equals a bigger fish than all the tip cheaters put together.
However, as BIPOC know, if a law doesn't specify who it is targeting, it will ultimately target the so-called little guy, so just like a domestic terrorism law won't actually target white nationalists unless it specifically says so, vague targeting of tax cheats will ultimately hit tipped employees, small businesses, etc, not billionaires, so you're right about that... up until the point they specify tipped employees' being exempt.