Now I see this headline ...
... and it inspires me to suggest a "Strategic Tax Filing" plan. Here's how it would work:
1) A taxpayer whose return says he or she is owed a refund from the IRS files that return ASAP; while
2) A fellow taxpayer whose return says he or she owes money to the IRS agrees to hold onto that return until the first taxpayer receives said refund.
Yeah, I know it doesn't address the "problem" of the IRS being "under-funded," but it just generally sounds like a good and fun idea to me.