@Jim-from-Ohio and everyone else. Just for what it is worth: Years ago a local tax preparer, a real nice elderly lady who had no employees, got a visit from I believe two IRS agents. This was in the early days of efiling. They came to her office. She said they came and checked things and said that they mentioned the large number of returns that she was preparing, which may or may not have been why they stopped in. Her health was not too good and she retired about a year later.