In the ideal world, the return should be simple enough for the taxpayer to compute without help. We're never going to get there, but we can move toward it.

The IRS audits address tax shelters. They're not giving the same level of attention to the cash economy.

This makes a lot of sense. Our group [the American Association of Attorney-CPAs] needs greater access to e-Services, but many members don't file returns and can't get into it. We suggest that whenever the IRS sends a notice, they also send a transcript - don't wait for a request, just send it along with the notice.