I've met many of them. Yes, they are us. Friends, family, neighbors. I don't fear this enormous 'THEY' thing where the IRS is being armed to round people up and put us all in cages. Individuals, sure but even that requires an awful many good people to stand by or become active participants.
Certainly, citizens are citizens. As a vet, I can tell you that I am a citizen, and was when I was in the service.
The idea is not to fear the specific "IRS is being armed to round people up" conspiracy thought. The idea is to understand that government should have limited arms, and citizens should not. The question should never be, "why not" to arming government, it should always be "why". And, the answer should be reviewed with extreme skepticism.
Think FDR's internment camps. Think Buck v. Bell - if they can do that, what stops them from killing "undesirables"? I mean, 33 states had eugenics programs, and some didn't end until Reagan was president.