Yep - I was part of that one.  At first it was a "poor me, the big bad IRS is pickin' on me & trying to put me out of business".

As we slowly drug more & more of the details out of her,  the story unfolded that she been audited on the issue before, and the second time is when they really threw the book at her.   Hundreds of thousands in penalties, if memory serves.  She was basically running a mill, and had virtually NO backup of the documents she had listed on the DD form.

She wasn't happy when we were a wee bit unsympathetic and deleted her entries in the entire thread.  Our responses were still there, but the thread got lost in one the various revisions this place has gone thru.

I don't list a lot of documents; I don't collect them from my clients - but most of my clients have been with me for decades.  Or if it's the kids of long-term clients that I'm doing the returns for; hell - most of them I knew when they were in the womb, went to the baby showers, went to T-ball tourneys, went to graduation, etc.  There are advantages to a small, close-knit town.  

And, as I'm not taking any new clients - vetting them isn't an issue 😂.