1Robert E.Meldman,Richard J.Sideman,Federal Taxation:Practice and Procedure(6th ed),2001.
2Mortimer M.Caplin,Taxpayer Rulings Policy of the Internal Revenue Service:A Statement of Principles,20 N.Y.U.Proc.of the Twentieth ann.Inst.on Fedtax’n 1,1(1962).
3Id.at IRS Face–to–Face Audits of Federal Income Tax Returns Filed by Corporations,http://trac.syr.edu/tracirs/highlights/current/corporations.html.
4Id.at Audit Rates for Large Corporations with Assets of$250 Million or More,http://trac.syr.edu/tracirs/highlights/v10/audindustry.html.
5Id.at Corporation Assets and Income Relatively Few Corporations Have Most Income and Assets,http://trac.syr.edu/tracirs/highlights/v10/corpassets.html.
