That's the method to use if you want to make it much more likely that the return will be selected for audit.  IRS examines those with $100,000 income and expenses far higher than the typical return for that industry category, sooner than they look at the ones with $50,000 income and no weird deductions.  (And no, the computer is not going to look at the explanation of "incorrect 1099," or know what it means anyway.  But it will certainly arouse the curiosity of the IRS person making the decision on whether to proceed.)