The people who are least likely to be audited by the Internal Revenue Service this year are those who have been audited since 1985 and who were found to have made no mistakes in filing their returns during that audit.
Of the following people, who is MOST likely to be audited by the IRS?
(A) A person who was audited in 1986 but was not found to have made any mistakes in filing his return.
(B) A person who was audited in 1986 and whose lawyer corrected several mistakes in the tax return prior to the filing deadline.
(C) A person whose spouse was convicted of tax fraud in 1987, who was then audited and found to have made no mistakes.
(D) A person who was last audited in 1984, and had no mistakes uncovered by the IRS during that audit.
(E) 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.
I agree it's D.
The two things that incease you chances are having you last audit before 85 and mistakes. The only one that has either of these is D.