What's next: poor houses and debtors' prisons? Nothing like kicking someone when they are down. Go after the BIG offenders and perennial tax cheats like energy companies, GE, Boeing,Trump, Romney, Adelson, Stone, Page, Flynn, Manafort, etc....oh, yeah, I forgot that they all have a battery of attorneys on retainer to ward off any collection of taxes owed on their ill-gotten gains. Easier and cheaper to go after the average wage earner.
DeVos' chosen favorite to go after people who owe on student loans: the premier loan shark, Navient...probably on the top of IRS' list, also.