I've learned about a story from acquaintances here in western Massachusetts, and it seems to me the story ought to be investigated. The state government here seems to be profiling low-income single parents who run small businesses. This class has been targeted in the past few years for state income tax audits. One friend I know in particular was told by two accountants before she filed her taxes that she would probably be audited because she fit the profile: she's a single mother, she is a carpenter who files a schedule C, and she claims the child tax credit. (The ITC seems to be the key factor. If you don't answer the audit, you lose the credit, this year and every other.) Indeed, shortly after filing her taxes, my friend was sent an audit letter. I know of a couple other cases, too. It would be interesting if someone did a pole to find out how many people in this position actually did get audited. It seems rather unfair to be picking on the poorest working people out there. Life's hard enough as it is.