I was involved in a 940/941 audit roughly a year ago. I met with the IRS agent and my accountant for our initial meeting. The agent reviewed my corporate bank statements and it was clear that I have been transferring my "salary" and had not been paying payroll tax. She also noted that I had been using my account for various distributions. The agent clarified that these would also be considered "salary". I was pleased to be getting the clarification and was prepared to make things right. At this point, the agent began to criticize the distributions and said comment such as "I hope you are not teaching your children these poor eating habits" in response to my purchases made a fast food locations. She commented that a popular smoothie location was "a better choice".
I agree that this is unprofessional behavior. Was there retaliation? Did she disallow deductions because of what you ate, etc? I understand feeling like you are being targeted or retaliated against, but you haven't specified how you feel that she treated you differently as far as the deductions are concerned, than she would any other taxpayer. If she went through the questions, and you didn't meet the requirements regardless of your food choice, your argument is merely that she was unprofessional in doing her job. You can always ask to speak with her manager, and her manager might say something. The reality is, there is no reason for those statements. They don't move the ball forward for the IRS.
You can sue anyone for anything, but there's no harassment here, and you haven't noted experiencing any damages.
Yes, it was definitely inappropriate for the agent to comment on your eating choices, but it's not grounds for a lawsuit, and you haven't provided any facts about any retaliation.
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Yes, I agree / not actionable. But after audit is done, and you are back in compliance, you can certainly make a respectful complaint to the auditor's manager.
Please note that this is not legal advice, and should not be relied upon as such. Always consult with a competent tax professional to discuss your specific situation!