Part 6/12:
While some selective criteria influence audit likelihood—such as being a W-2 employee (which tends to lower the chance of an audit), or owning a business (which increases it)—the overall methodology remains opaque. Many taxpayers are unsure whether actual income figures or claim patterns trigger audits, and the IRS admits to not having a precise system for categorizing taxpayers into "high income" or "middle income" groups for audit purposes.
Importantly, annual income alone is not the sole determinant. Factors like whether an individual claims significant deductions or has complex financial arrangements can influence audit probability. Despite promises, the underlying processes still rely on legacy technology and criteria, leading to potential overreach and unpredictability.