Numerous psychological studies reveal that people often lie under pressure. Undergoing an IRS audit is certainly no exception. An IRS audit, probably one of life’s most nerve-wracking experiences, presents taxpayers with many opportunities and temptations to lie. However, it is crucial for taxpayers to have their eyes wide open and to know exactly what they are walking into before succumbing to an IRS agent’s pressure. In this sense, the children’s classic Pinocchio, provides a readymade allegory to illustrate an important procedural issue. Consider that if we were faced with two excruciating consequences of lying, i.e., an elongated nose versus facing the wrath of the IRS, it is safe to assume that we would choose the former.

Audited taxpayers need to be made aware of certain rights and repercussions. Very importantly, under the Fifth Amendment, taxpayers have the constitutionally guaranteed right against self-incrimination. This right also extends to dealings with the IRS. Taxpayers absolutely have the right to remain silent before the IRS whenever there is a possibility that they may be charged with a tax crime. Lying to an IRS agent in any event can result in a serious felony conviction with up to three years in prison and a $100,000 fine. It is noteworthy that taxpayers are not obligated to immediately respond to every query during an audit. If one is not comfortable discussing a certain issue, one should simply state that they are not currently prepared to discuss the matter. Depending on the nature of the issue, the agent will either drop the issue or grant the taxpayer additional time to produce a reasonable response at a subsequent meeting. One must proceed very strategically and cautiously hereafter and at Point Square Consulting we recommend taxpayers to immediately seek professional representation at this point.

It goes without saying that children’s literature often times imparts morals equally, if not more, suitable to adults. In this timeless classic, Father Geppetto’s fictional son Pinocchio was prone to lying for various reasons, the negative repercussion of which was the elongation of his nose. Over their children’s developmental years, parents undoubtedly recite the nonexistent threat of this visible badge of shame to discourage their children from lying. While a modern-day Pinocchio would probably be aware that contemporary advances in plastic surgery could remedy his cursed nose, he would probably be unaware that there would be no easy respite from the IRS should the U.S. Government chose to prosecute him for his porky pies.

– Tony Malik