There’s empirical support for this---it’s how the GOP attacked the IRS post-ACA
Rappeport 21, analyst at New York Times (Alan, “For Republicans, Deep Wounds Fuel Resistance to Bolstering the I.R.S.,” New York Times, https://www.nytimes.com/2021/07/23/us/politics/republicans-infrastructure-irs-tax-gap.html)//BB
Republicans, in theory, support measures to curb tax evasion but not if it means showering cash on the I.R.S. and doubling the size of its staff, as the Biden administration has proposed. The tax collection agency was never particularly popular with Republicans, who tend to embrace small government and low taxes. But their animus toward the I.R.S. became more impassioned in 2010, after Democrats and the Obama administration used it as a tool for enforcing the Affordable Care Act’s requirement that everyone buy health insurance. Republicans eventually repealed the tax penalty that enforced the mandate in 2017, but the health law remains in place. “As a general matter, Republicans have this theory that the best government is either no government or very small government,” said John Koskinen, who served as the commissioner of the I.R.S. from 2013 to 2017. “To the extent that you deny the government the ability to collect taxes that are owed, you limit the ability of the government to expand its operations.”