We are all aware that the IRS uses ratio analysis to determine further scrutiny for their investigations.

So taking higher-than-average deductions on Schedule A is an audit red flag if your write-offs are disproportionately large when compared with income reported on your return.

In this case, a couple reported $38,000 of medical expenses. On audit, the couple could substantiate only about one-fifth of the total expenses.

Their deduction for the remaining $31,000 is toast

Detwiler, TC Summ. Op. 2021-28

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