re: 63% of new IRS audits were on folks making less than $200K.

That income bracket most likely does their own taxes or hires someone to do the filling out of forms and submits. That's your "low hanging fruit". Above that amount people start paying for professional tax advice and the IRS isn't going to make bank going up against people that are paid to be smarter than the IRS . anybody that thought millionaires were going to be the IRSs targets were willingly naive