The prompt states that the people least likely to be audited are those who have been audited since 1985 and were found to have made no mistakes. This implies that the likelihood of being audited again decreases if a person was audited after 1985 and had no mistakes.
Option (D): "A person who was last audited in 1984, and had no mistakes uncovered by the IRS during that audit."
Explanation: This person was last audited in 1984, which is before the 1985 threshold mentioned in the prompt. Since the audit occurred before 1985, this person does not benefit from the reduced likelihood of being audited again. Therefore, this person is more likely to be audited compared to those who were audited after 1985 and found to have made no mistakes.
In contrast, the other options involve individuals who were audited after 1985 and had no mistakes or corrected mistakes, making them less likely to be audited again. Therefore, (D) is the correct answer because this individual falls outside the group least likely to be audited and is thus most likely to be audited by the IRS