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The IRS conducts an extensive background check on you before they even contact you. They have you & your family's history, your credit reports, your employment records, your financial history & many other personal aspects of your life. So, don't be fooled if the Agent acts ignorant of your situation. They have used this information to decide to audit you. So, at the very least obtain your Wage & Income Transcripts so you'll be informed. For more serious audits, you may have to file a Freedom of Information Act Request.