Admitted, without much data to back myself up, I think I disagree. Real Estate has a tier of broker that handles the huge deals too.
Right now the IRS are spending too much time going after the low hanging fruit, which is hurting the little guys. The department has been gutted and understaffed, so they are trying to hit the easy less sophisticated targets.
A few $1 Million settlements could more than double their salary for the year. Even if the bonus was split between a team, a few whales would be a boon.