Tiffany Smiley, Washington’s Republican nominee for U.S. Senate, hammered her Democrat opponent, Sen. Patty Murray, and President Joe Biden in a new ad for taxing the middle class and bailing out the elites by funding a “stadium” of “IRS agents.”

On Monday, the Smiley campaign released its fifth television ad during the general election cycle, calling out the president and her opponent for funding 87,000 new IRS agents that would be used to “shake down” American families “making $75,000 or less to pay for the student loan forgiveness of doctors and lawyers.”

The campaign will spend in the high six figures for the television ad that will air from October 3 through October 17.

Smiley used the CenturyLink Field multi-purpose stadium located in Seattle, Washington, to show that 87,000 new IRS agents the Democrats want to hire would overflow the stadium’s 79,000-seat capacity.

Sen. Patty Murray (D-WA) speaks during a news conference the vote to codify Roe v. Wade, in this May 5, 2022 file photo on Capitol Hill in Washington. (AP Photo/Jacquelyn Martin)

The ad refers to the “Inflation Reduction” Act that was recently passed through Congress and was signed into law by Biden. The legislation included $80 billion in IRS funding over the next ten years, with $45.6 billion for “enforcement.” In 2021, the department estimated that the funding would cover about 87,000 employees.

President Joe Biden boards Air Force One as they depart from Joint Base Andrews in Maryland on October 3, 2022. (SAUL LOEB/AFP via Getty Images)

Republicans, including Smiley, have brought awareness that the funding would go to hiring the 87,000 new IRS agents, and would go after thousands of taxpayers making $75,000 or less.

Internal Revenue Service (IRS) building. (AP Photo/Susan Walsh)

Smiley’s ad concluded that the Democrats would be using the revenue from the IRS agents going after Americans, which is estimated to be roughly $124 billion, to pay for Biden’s student loan forgiveness scheme, which would cost the American taxpayers an estimated $400 billion due to Biden’s executive action canceling some debt.

Elisa Carlson, the communications director for the Smiley campaign, said, “As the deciding vote for the Inflation Reduction Act, Patty Murray proved once again that she prefers to tax the lower and middle classes to bail out those at the top.”

“She has a thirty year record of voting for tax cuts for the wealthy and against tax credits for hard working families,” Carlson added. “Through her Agenda for Economic Recovery and Reform, Tiffany Smiley will work to end the inflation, roll back the crushing taxes and return hope to Washington families.”

Jacob Bliss is a reporter for Breitbart News. Write to him at jbliss@breitbart.com or follow him on Twitter @JacobMBliss.