Chase doesn’t care what the spend is on (IRS vs. Buying Gift Cards) they care what % of your limit is being used, age of the account, length of chase relationship (credit, not checking), balances of other accounts, balance in checking account owned by Chase along with a couple other factors I’m sure.

Friends and family have been shut down by Chase and they were shut down not even for MS it was literally for paying the IRS or regular spend and they had paid off the card in full, and were still shut down, above were some of the reasons provided after several escalations. So all I’m saying is be careful any way you go.