The Trump administration’s broader strategy to shrink the federal workforce includes: Eliminating entire federal agencies and shifting their responsibilities. Moving IRS workers to immigration enforcement roles at the Department of Homeland Security. Delegating more tax oversight responsibilities to private-sector contractors.

The IRS is drafting plans to cut its workforce of roughly 90,000 people in half through a mix of layoffs, attrition and incentivized buyouts, according to two people familiar with the situation.