If the IRS is short of funds to perform enough audits to avoid tax fraud, can the IRS solicit eligible volunteer auditors to do this?

No.  Performing a tax audit requires both training and a certain amount of tax expertise.  You cannot simply accept anyone off the street as a volunteer to perform this specialized function.Not related to your question, but the IRS targets and audits companies and people whom they believe have a very good chance of collecting back taxes, interest and penalties from.  Taken as a whole, these proceeds are more than enough to cover the salaries of their auditors and, therefore, it is highly doubtful they will ever be too 'short of funds' to perform these audits.

agreed with all ................................