The IRS budget is down 16% in 2011, which means less resources for tax season. Watch two economists debate how to fix the issue

The chances of getting caught cheating on taxes are the lowest in 15 years. The IRS audit rate has fallen by half since 2011. That's due to the shrinking amount of resources that the IRS has now. The agencies total budget is down 16% since 2011. Chuck Marr, director of federal tax policy at the Center on Budget and Policy Priorities, and Dan Mitchell, co-founder of the Center for Freedom and Prosperity join "Squawk Box" to debate how they would fix the problem.