I was audited once and the lady was a true jerk. She brought up something which had not been on the original audit. Of course I didn’t have the records so she told me to bring them in the next time she came to the office which was a month.
A couple of weeks later I got a notice that I owed several hundred dollars totally out of the blue. I appealed to IRS appeals and the girl there agreed with me and dismissed it. Then a few weeks later, her supervisor overruled her and put it back in.
I appealed to court and was going to represent myself. The day before court, the assistant U.S. Attorney phoned me and asked a few questions. He then told me he would have the case dismissed and he did.
On the other hand my pastor was audited by another lady and he said she was nice as could be and ended up giving him a nice refund.
Sometimes the federal attorneys have more horse sense than a whole IRS office.