[ladyjane]

the IRS is less likely to audit big income earners

Not true. Perhaps you're confusing income with assets.

The base rate for audits is about 1%. An audit rate of 10% for tea partiers is way out of line.

Million dollar income earners have an even higher audit rate.

http://www.kiplinger.com/article/taxes/T054-C000-S001-irs-audit-red-flags-the-dirty-dozen.html

[Black Agnes]

Just know what I was told from someone who worked for the IRS. They preferred to audit the middle income earners because they couldn’t afford to fund a long term fight. They usually just wrote the check and prayed they didn’t get audited again.