I can’t think of what fraud it prevents.
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And how do they know to audit? Because they have the information already and they can make you a modern indentured servant if you can’t get out of it.
If you claim 17 children as deductions, you’ll probably get audited. If you claim a new Ferrari as a business expense deduction, you’ll probably get audited. The IRS is not some evil omnipresent overlord looking to lock you into a life of servitude, and the people trying to convince you of that are: 1) very wealthy people trying to avoid paying taxes, and 2) the actual people trying to lock you into a life of servitude.
