../\„„./\.
.(='•'= ) .
.(") „. (").
. \,\„„/,/
.│„„. „│
. /„/„ \„\
.(„)''l l''(„)
. .. ((...
. . . ))..
. . .((..

⠀⠀⠀⠀⠀⢠⣒⣤⠤⣀⣀⠀
⠀⠀⠠⣒⢤⠋⠂⠈⡷⠒⠒⣗⠢⡀⠀
⠀⢠⠋⠀⡇⠀⠀⣰⠁⠀⢀⡼⠠⣱⠀
⠀⢈⠀⠀⣧⣀⣠⣏⢀⠴⠋⠉⠙⡟⡄⠀
⠀⠘⣄⢠⠟⠉⠉⢻⡎⠀⠀⠀⣸⠇⢸⠀⠀⠀
⠀⢀⠜⡏⠁⠀⠀⠀⣧⣀⣠⠾⠋⠀⡜⠀
⠀⡜⠀⠁⠀⠀⠀⠀⠘⣷⠀⠀⡠⠊⠀⠀
⠀⠹⣁⡤⢾⡀⠀⠀⢠⠏⠀⡐⠁⠀⠀⠀⠀⠀
⠀⠀⠃⢴⠀⠉⠒⠚⠃⠀⢠⠁⠀⠀⠀
⠀⢸⠀⠈⠁⠀⠀⠀⠀⠀⡎⠀⠀
⠀⢸⠀⠀⠀⠀⠀⠀⠀⢠⠁⠀⠀
⠀⠸⠀⠀⠀⠀⠀⠀⠀⢸⠀⠀
⠀⠀⠤⠤⠤⠤⠤⠤⠤⠤⠀

The audit is the IRS' most powerful tool in promoting voluntary compliance
with the tax system. The IRS uses audits to pressure taxpayers to disclose
all of their financial records to the agency. This operation allows the IRS
to transfer the burden of proof from the government to the individual.

The question is, of course, how can the IRS do this when the 5th Amendment
specifically provides that ``No person . . . shall be compelled in any
criminal case to be a witness against himself.'' The first answer might well
be that it is a civil, not a criminal matter, but according to Black Law
Dictionary, any action by the government against an individual is a criminal
matter*1. Even the IRS agrees with this: Section 342.11 (2) of the IRS
Special Agent Handbook states, ``the right to refuse to answer incriminating
questions applies not only to court trials, but to all kinds of criminal or
civil proceedings, including administrative investigations.

^_^

　　　 　　／＞　　フ
　　　 　　| 　_　 _ l
　 　　 　／` ミ＿xノ
　　 　 /　　　 　 |
　　　 /　 ヽ　　 ﾉ
　 　 │　　|　|　|
　／￣|　　 |　|　|
　| (￣ヽ＿_ヽ_)__)
　＼二つ

⠀⠀⠀⠀⠀⠀⠀⠀⠀ ⠀⠀⠀⢠⠏⡆⠀⠀⠀⠀⠀⢀⣀⣤⣤⣤⣀⡀
⠀⠀⠀⠀⠀⡟⢦⡀ ⠀⠀⣀⠞⠀⠀⠘⡀⢀⡠⠚⣉⠤⠂⠀⠀⠀⠈⠙⢦⡀
⠀⠀⠀⠀⠀⡇⠀⠉⠒⠊⠁⠀⠀⠀⠀⠀⠘⢧⠔⣉⠤⠒⠒⠉⠉⠀⠀⠀⠀⠹⣆
⠀⠀⠀⠀⠀⢰⠀⠀⠀⠀⠀⠀⠀⠀⠀⠀⠀⠀⠀⢻⠀⠀⣤⠶⠶⢶⡄⠀⠀⠀⠀⢹⡆
⠀⣀⠤⠒⠒⢺⠒⠀⠀⠀⠀⠀⠀⠀⠀⠤⠊⠀⢸⠀⡿⠀⡀⠀⣀⡟⠀⠀⠀⠀⢸⡇
⠈⠀⠀⣠⠴⠚⢯⡀⠐⠒⠚⠉⠀⢶⠂⠀⣀⠜⠀⢿⡀⠉⠚⠉⠀⠀⠀⠀⣠⠟
⠀⠠⠊⠀⠀⠀⠀⠙⠂⣴⠒⠒⣲⢔⠉⠉⣹⣞⣉⣈⠿⢦⣀⣀⣀⡴⠟⠁
⠀⠀⠀⠀⠀⠀⠀⠀⠀⠀⠉⠉⠉⠀⠉⠉⠉