Official Explanation
The question stem asks Of the following people, who is MOST likely to be audited. Since the correct answer choices must be supported by the passage, this is an inference question. Do not bother breaking the passage into its conclusion, premise, and assumption for inference questions. Instead, focus on what the passage states directly. The correct answer must be true based on the facts in the passage. The passage states that The people least likely to be audited by the Internal Revenue Service this year are those who have been audited at least once since 1985 and who were found to have made no mistakes in filing their returns during that audit. The correct answer choice must be supported by these facts. Evaluate the answer choices.
Choice A: No. This choice is a reversal. If A person who was audited in 1986 but was not found to have made any mistakes in filing his return, then according to the passage, he would be least likely to be audited because he has been audited at least once since 1985 and was found to have made no mistakes.
Choice B: No. This choice is a reversal. If A person who was audited in 1986 and whose lawyer corrected several mistakes in the tax return prior to the filing deadline but was not found to have made any mistakes in filing his return, then according to the passage, he would be least likely to be audited because he has been audited at least once since 1985 and was found to have made no mistakes since his lawyer corrected the mistakes before the filing deadline, so the audit would not have found mistakes in the actual filed tax documents.
Choice C: No. This choice is a reversal. If a person was then [after his spouse was convicted of tax fraud in 1987]audited and found to have made no mistakes, then according to the passage, he would be least likely to be audited because he has been audited at least once since 1985 and was found to have made no mistakes. The fact that his spouse was convicted of tax fraud in 1987 is out of scope.
Choice D: Correct. According to the passage, the people least likely to be audited by the Internal Revenue Service this year are those who have been audited at least once since 1985 and who were found to have made no mistakes in filing their returns during that audit, which does not describe a person who was last audited in 1984.
Choice E: No. This choice is a reversal. If A person who was audited in each of the past five years, but was found to have made no mistakes in any of the filings, then according to the passage, he would be least likely to be audited because he has been audited at least once since 1985 and was found to have made no mistakes.
The correct answer is choice D.