We've all seen the news reports about the plummeting IRS audit rate. It may be true that taxpayers have never had a lower risk of an audit, but this does not mean that their tax returns are being ignored. IRS Commissioner Charles Rossotti disclosed recently that the IRS reviews the tax returns of nearly every American! These reviews include computer "matching" of income with W-2 and 1099 forms, and a check for math errors. Rossotti, in a recent letter to Senator Grassley (R-Iowa), stated that "with the use of document matching, as well as other return verification techniques that will eventually be enabled by new technology, it is my view that there is no need to return to the levels of individual audit coverage that existed even five years ago, which was three times the (fiscal year) 2000 level."