I used the word "Assume" in the 1st several words of my reply.
You seem to have an abrasive personality...
The author of the books that I suggested searching for (I assume, once again, that I can't use his name) speaks to the 3rd audit on the same issue.
The IRS has a knack of auditing folks when they are down.
Returns are selected for audit per the DIF score. I have never heard the parameters of the DIF score discussed; it may be the only secret that our country has. This community could talk for days & weeks on the possibilities of various line items on our 1040s that may tip the scales for an audit.
Good luck.
