Schedule C, a general contractor, has classic audit triggers (High COGS, low margins, high meals). TP is 75 and spouse is 65, social security, Medicare, loads of travel to their vacation home.  They are living comfortably with nice lifestyles.  ADN, they are risking an audit. And it isn't my primary job but I have told them of the "flags" in their returns.  That they are living the high life, and wish to "invite" an audit, is an interesting choice.