美国国税局的执法目标是高收入个人、大公司和复杂的合伙企业，但普通纳税人应该对危险信号保持谨慎，以尽量减少审计风险。 IRS enforcement targets high-income individuals, large corporations, and complex partnerships, but average taxpayers should be cautious about red flags to minimize audit risks.
尽管个人所得税申报表审计率有所下降，但专家们已经发现了一些可能增加国税局审计可能性的危险信号。 Experts have identified several red flags that could increase the likelihood of an IRS audit, despite a decrease in individual income tax return audit rates. 这些危险信号包括收入缺失、数据不匹配、与收入水平相比扣除额过多以及申请所得税抵免 (EITC)。 These red flags include missing income, mismatched data, excessive deductions compared to income level, and claiming the earned income tax credit (EITC). 为了避免成为“审计彩票”的一部分，纳税人应该使用实际费用而不是估计费用，确保准确证明税收减免，并在申请大额或整笔扣除时保持谨慎。 To avoid being part of the "audit lottery," taxpayers should use actual expenses rather than estimates, ensure accurate substantiation for tax breaks, and be cautious when claiming large or round deductions.