The Nation: Keep Smiling

The Internal Revenue Service calls in a taxpayer for an audit. The best tactic is to fight truculently on every point, right? No, wrong. The taxpayer who turns a smiling face to his IRS questioner and takes a docile line will probably come out with more money in his pocket, according to a report prepared for the Administrative Conference of the U.S., an organization of federal officials and private citizens with a special interest in law and government. The conclusion: The IRS gives its employees so few guidelines on auditing tax returns that the...

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