re: 63% of new IRS audits were on folks making less than $200K.

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The bigger fish are part of the US Corporatocracy and they're also the bulk of the donor class.

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The bigger fish also use CPA firms and have lawyers. They're less likely to have made mistakes to begin with.

It sucks, but if you're the IRS and you want to increase revenue that's who you go after, the middle and upper middle class. There may or may not be a political component to this but you can make the case with simple math.