Input the other metrics from the individual tax returns (e.g., income from wages and salaries, interest earned, and estimated tax payments).

a. Review the dollars horizontally across the three years and vertically down each year and identify any material irregularities.

b. Compare estimated tax payments with total taxes for the year (vertically during the same year).

c. Are there any material trends or material single-year changes (e.g., material increases or decreases)?