Every day for two years, students are given three cases a day to read and analyze, and then discuss with their fellow classmates the next day in class.
The report recommends that the IRS analyze IRS employee noncompliance trends gleaned from self-reported cases and audit cases to help uncover more sophisticated noncompliance than that detected by the computer matching.
In the end, Wainwright and Ziss reminded me, although very few auditor malpractice cases go to trial, each one must be evaluated on its own merits, usually after some discovery, to analyze the best course of action before any decision is made.