Last summer, IRS Commissioner Charles Rossotti promised an immediate 28 percent increase in the number of tax audits. The National Research Program (NRP), instituted in January, is the first installment toward making good on that promise. The NRP is the resurrected Taxpayer Compliance Measurement Program (TCMP) audit. The TCMP audit was the grueling line-by-line examination of randomly selected tax returns audited to compile statistical data for the Discriminate Function System (DIF) database. This is a computer program that compares every line of your tax return with national and regional averages. If any line of your return is higher than...