The democrats haven't had a supermajority since 2011 [2].

[1] https://www.governing.com/context/how-did-the-senate-end-up-... [2] https://en.wikipedia.org/wiki/111th_United_States_Congress

The Cloture Rule is just a rule and such is modifiable with a simple majority (>50%) and has been rather recently so that judicial appointments could be made without needing 2/3 to override a filibuster. If Democrats wanted to actually govern without needing 2/3 of the votes in the senate they could've; however, much like the Republicans they aren't actually a homogenous block so removing the Cloture Rule would just demonstrate they aren't in agreement and look embarrassing (akin to Republicans not being able to agree on a speaker of the house).

You're the first person (afaik) to have figured out the name without it being explained to them though.

> Due to previous years of underfunding, the IRS had cut back on the auditing of wealthy individuals and the shifting of assets among partnerships and companies became common.

https://www.propublica.org/article/how-the-irs-was-gutted

> The effects of an explosion in tax cheating would be dire. The nation’s already soaring budget deficit would surge by hundreds of billions of dollars more, pushing it well past $1 trillion. Commissioners of the IRS, starting with President George W. Bush’s appointee, Douglas Shulman, have warned Congress about a crisis like this since the budget cuts began, in 2011. But after eight years, Republican lawmakers, who are chiefly responsible for the reductions, show no signs that they think the danger is urgent. By the time the danger becomes indisputable, immense harm will already have been done.