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@George4Tacks wrote:

And how does any code here help to administer the proper collection of income taxes? 

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I'm not sure if this is true or not, but from what I understand, they are used to create statistical averages for a particular type of business.   So when the IRS gets a tax return that is significantly different than the statistical average for that type of business, it can trigger a 'red flag' for a potential audit.  

And of course an audit is used to collect taxes.   🙂