It’s Friday, and it’s time for us to review a movie. Now, this is a review of an old movie. But, first of all, it’s a fantastic old movie. Second, it gives us a snapshot of the future.  

You will quickly recognize the movie is “The Untouchables,” with Kevin Costner, Sean Connery, and Andy Garcia. A fabulous movie with a great cast, right? What’s really important about this movie today is that the IRS agents have guns, and they’re using them.  

They’re using their guns on the bad guys — the Al Capone mobsters — and they’re using their guns to save babies, which we like. Most of all, I guess it’s important because we’re getting a taste of the IRS and its shooting capabilities — because in the $80 billion IRS funding in the misnamed Inflation Reduction Act the 87,000 agents, the agency is planning to hire at least 1,200 additional armed agents.  

An OpenTheBooks report shows that, even before the $80 billion increase in funding, the IRS criminal investigation division was already heavily armed, with a 4,600-gun stockpile including 3,282 pistols, 621 shotguns, 539 rifles, 15 fully automatic firearms, four revolvers, 3.1 million rounds of pistol and revolver ammunition, 1.5 million rifle rounds, and 367,000 shotgun rounds. 

I know this may not be a lot for the U.S. Army, but I’d like to know: Why are a bunch of nerdy accountants armed to the teeth? 

On the IRS website, under the “Major Duties” section of the job description, applicants are notified they must be willing to use force — up to and including the use of “deadly force.”  

I confess, even though I oppose the 87,000 new agents and the $80 billion spending line item, I figured, you know, it’s just a bunch of accountants, peaceful people sitting at their desks and computers, doing spreadsheets. Little did I know, we’re going to send them into the field armed to the teeth ready to go after any Capone-like criminals who made a mistake on their income tax forms.  

This is an odd story, as the Bidens hate guns and are always pressing for new legislation to take your guns away.  Let me insert: As a supporter of the Second Amendment, I do not agree with the Bidens on taking all your guns away, but arming IRS agents with guns and Lord knows what else is defined as “deadly force” — I think I might have a problem with those guns, like IRS guns.  

By the way, a review of the IRS agents shooting analysis found that the agents have been accidentally firing their weapons more often than intentionally firing them, and they’re not well-trained.  

The IRS tries to conceal the data of accidental gun discharges, and, frankly, the IRS has a history of conducting armed raids on innocent Americans. So, notwithstanding the heroism of Eliot Ness and the Untouchables, I just don’t think in modern times IRS agents should be armed.  

I mean, if we’re talking about going after drug cartels, well, yes, DEA people should be armed.  

A former attorney general, Bill Barr, and a number of lawmakers have suggested using the U.S. military to go after the cartels and their drug factories. That’s the modernized Al Capone angle. It’s not an IRS thing, though. The DEA agents should be armed.  

Providing maximum funding for police throughout the country, well, yeah, they should be armed. But IRS agents? Really? Aren’t they involved mainly in accounting disputes?  

I mean, if a successful small-business owner has a dispute with the IRS over a 1099 form, do I really want the IRS accountant to pull out a gun or another deadly weapon? I don’t think so, speaking as an LLC myself.  

Now, I know there are still many Al Capones around today, but that’s not the IRS’s job. At least I don’t think so.  

Save America. Disarm the IRS. 

From Mr. Kudlow’s broadcast on Fox Business News.