I was audited for 1997 because I didn't take the EITC. The IRS thought that looked suspicious. I thought the audit would take 30 seconds since my entire collection of tax paperwork was a 1099 from work and a 1099 from my checking account, but it took three long days. The IRS agent was determined to find a mistake in my return to justify their time. I do several hundred returns a year and have been doing them for over 40 years, so I knew they would find nothing wrong. I wouldn't accept the EITC since that would have meant that I not only paid no federal taxes for that year, but it would mean I'd get money back. I finally accepted the check from them for the EITC since I literally thought they were going to get violent. Even if it means costing the IRS money, they're going to find or make-up something to justify their time. Just accept it and don't argue with it.z