While some taxpayers believe that the claims on their returns are valid, many others play "the audit lottery," hoping not to run afoul of the tax collectors.
Professor Amar wrote that judges on the Ninth Circuit rule "a little like how some taxpayers play the audit lottery, taking self-serving positions on their returns while hoping not to get audited".
"I'll play the audit lottery," the client said.
For the more creative who were inclined to play the audit lottery, it may be time to test their resolve.
The fund, known as Calpers, questioned the directors' independence and the roles they played on the audit committee of AOL Time Warner.
Beverly Brooks, the chief executive of Safe Space, played down the audit's conclusions, characterizing them as differences of opinion among accountants.
We also discuss a number of avenues for future research with a view to encouraging further examination of the role that emotions play in the audit process.
S.E.C. officials said today that the inspector general's inquiry would expand to include a comprehensive examination of the role Mr. Webster played on the audit committee at U.S. Technologies as well as a check of the backgrounds of the four others appointed last Friday to the new board.
About £34m has been wasted so far, but the big numbers are all to play for, given the audit office's vaguely horrifying observation that "throughout the programme the department has lacked a detailed view of how universal credit was meant to work".
