The US Government has been doing deficit spending and the national debt continues to grow at an alarming pace. To fix this, we can raise revenue and/or reduce spending. The easiest thing is to just improve enforcement of the existing tax laws (which are already agreed upon) via increasing the resources available to the IRS

I think in this case, the IRS "raising revenue" up to the amount they "should" be getting based on the current tax law is a good idea. There is an upper limit.

This then makes me think that tax law may already account for "under collection", which might cause it to target "over collection". Increased IRS effectiveness can close this gap.

I agree that the government shouldn't need to be interested in 'raising revenue'.

It does however have to deal with malicious actors who ham-handedly try to game the system at everyone else's expense while patting themselves on the back for being clever. Man, if we could just fix this one thing, think of all the general operating costs that could be cut everywhere.