http://www.walletpop.com/blog/2010/01/28/top-10-ways-to-avoid-a-tax-audit/ Not an outstanding article, but decent reminders. also, http://www.irs.gov/taxtopics/tc303.html "Worried about an IRS audit? Avoid what's called a red flag. That's something the IRS always looks for. For example, say you have some money left in your bank account after paying taxes. That's a red flag." -- Jay Leno
If you have a very active Schedule A and it's substantially different from previous years expect an audit. The IRS just loves receipts!
From what I have seen and read using Turbo Tax vs. having a CPA or EA do you taxes increases your chance of audit. The IRS presumes a pro will do a better job so they are less likely to audit.
Source? Years of reading about taxes and write offs in the US. Frankly I believe it came from a group promoting incorporation, but it's been several years. Additionally rulings against traders whom attempted to write off expenses claiming trader status. Believe don't believe I don't care I am not selling anything. I makes common sense to me. Post Edit. Just after I posted I recall some of the info came from Sanford Botkin's book Lower Your Taxes. He advocated using TT and getting your CPA to sign off, good luck with that. I just use the same EA that I used when I was in outside sales.
thx. Just that there are a lot of opinions voiced here, and nice to know that you actually posted based on an informed opinion.