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I think the reason why is that they hate the police. When people say they're Republican, they love what the police do, and hate that the police aren't racist enough for them, and hate them for it.
Right off the bat, as McCarthy has been told many times, the Democratic measure in question didn’t hire 87,000 IRS agents. It might seem outlandish to think Republicans are attacking a group of officials who do not actually exist.
In reality, the IRS will be bolstered by new employees, but many of them will simply replace retiring workers, and many more will simply work in the building as IT technicians and folks who answer the phone. Repeating the lie about 87,000 new IRS agents doesn’t make it any less wrong.

Republican's 'very first bill' includes lying about what they're trying to repeal.
 
IRS Funding Repeal Could Cost Over $100 Billion, Encourage Tax Cheating >

Why do you think they want to repeal it? Their billionaire backers told them to repeal it so they can continue getting away with cheating on their taxes.