For those of us who have been audited, before
Innocent until proven guilty - criminal law
Guilty until proven innocent - Tax Law
They Assess you, they say you owe the governement $40,000.00, you have to prove them wrong,
and if they (the tax guys) are talking to you very nice and politely on the phone = it means they have something on you and they are very happy
if they are sounding quite annoyed on the phone = it means that they are still digging for info, and haven't quite got enough info, to nail your balls to the walls