Article: Professionals Can Help Hedge Bets in 'Audit Roulette'.

CHANCES are, if you've ever itemized deductions on your income tax returns, you may have already played a small-stakes version of "audit roulette," in which you consider the likelihood of being audited against the value of the deduction.

For example, when you decide to take that "borderline" deduction for your newspaper subscription or for that birthday party business clients attended, you may have placed your bet on the low probability of your return being audited.

Putting aside moral factors, if audit risk is weighed against the chance of the deduction being sustained, there are often rational economic reasons to take aggressive tax positions.

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