On the most basic level, artists who may not earn much or any of their income from the sale of their artistic output need to prove to the IRS that they are professionals and not just dilettantes.

Some collections and audits are likely to be paused, and one-on-one personal service is set to be more limited.

Elon Musk's Department of Government Efficiency is seeking access to troves of sensitive taxpayer data at the IRS.