Making a ton of money
Even if the overall individual audit rates are very low, the odds automatically increase as your income increases. You need to remember that IRS earns something after each audit, with $45.6 billion of its $80 billion in extra funding over 10 years spent for enforcement activities and other collection measures.
The Treasury Department, alongside IRS, said that the enforcement funds might be used in the future to audit richer individuals and pass-through identities, besides other taxpayers.
In fact, Treasury officials promised taxpayers with less than $400,000 worth of income that they won’t have increased audit rates. The IRS might be burdened by such a decision.