For many years, the IRS would select 50,000 tax returns at random for audit and demand that

Question:

For many years, the IRS would select 50,000 tax returns at random for audit and demand that taxpayers meticulously substantiate every line item on their tax returns. This program was called the Taxpayer Compliance Measurement Program, but it currently is not in use. Would you expect this program to be cost-effective for the IRS from the standpoint of tax collection?