It's not too surprising to me that Trump didn't come up much tonight except when explicitly pushed by the moderators. A lot of Republicans -- certainly GOP officeholders -- really don't like talking about Trump and never have. Tonight they were given the opportunity to pretend like Trump isn't in the race or the defining story of the election, and of course they took advantage of it. I bet it felt like a relief, even if it wasn't really moored in reality.
-Analysis by Jacob Rubashkin, Inside Elections

For the less-known candidates, debates are a crucial task to introduce themselves (in a positive light!) to the American people. The Google results posted here indicate that Ramaswamy made a big splash today (though I'm not sure how positive the reception will be). He and Scott currently have the strongest net favorable numbers among the GOP candidates. I don't think we heard enough from the latter candidate for his numbers to meaningfully change.

-Analysis by G Elliott Morris of FiveThirtyEight

Outside of the segment on Trump's indictments and his behavior on Jan. 6, it's been a bit surprising that there's been little discussion of him otherwise. There've been a few references to actions taken prior to Biden taking office, indirectly involving Trump, but not much specifically about him. That has turned this debate into something of an alternative universe where these are the main eight candidates, not the eight who are badly trailing the main guy not in the room.
-Analysis by Geoffrey Skelley of FiveThirtyEight

Yeah, Maya, I am surprised Trump didn’t come up more. With him not on stage, I actually thought it would be easier for the candidates to swipe at him, since there was no risk of him punching directly back. But with some notable exceptions, like Christie and Hutchinson (and even then, only on a couple occasions), the candidates showed little interest in hammering away at the primary front-runner. I think that’s a questionable strategy since none of these candidates will be able to earn majority support in the primary without stealing some of it from Trump.
-Analysis by Nathaniel Rakich of FiveThirtyEight

This is … what we call, a zombie stat. It’s Mostly False.

The Biden administration never proposed hiring 87,000 additional or new IRS agents.

This 87,000 figure comes from a May 2021 Treasury Department assessment of how it would use $80 billion to improve IRS operations. The report said the IRS would add 86,852 new full-time positions.

But even in the 2021 plan, not all of the hires would be auditors, or work in enforcement. The report said the money would go toward many things, including "hiring new specialized enforcement staff, modernizing antiquated information technology, and investing in meaningful taxpayer service."

Although the agency’s staff would increase, it’s key to note that over half of the IRS workforce is close to retirement. The plan was created with that exodus in mind and aims to hire thousands of people to simply maintain current levels. Today, the IRS has about 80,000 employees.

"The IRS will lose about 50,000 people over the next five or six years," said Natasha Sarin, Treasury’s counselor for tax policy and implementation. "A lot of this hiring is about replacing those people."
-Aaron Sharockman, PolitiFact