According to Michael Rozbruch, founder and CEO of Tax Resolution Services, few Americans are subject to a second look from the IRS. In fact, audits are one of the few times that having an average salary is an advantage. "Only about 1.1 percent of people who file a 1040 [the most common tax return] for the 2010 tax year were audited ... [or] about 1.5 million," says Rozbruch. "However, the audit rate is 12.5 percent for people earning $1 million or more in 2010. This is up by 100 percent from 2009 levels! The IRS is aggressively going after this segment of the population. A relatively small percentage of returns are audited. Do you think this percentage should be higher or lower? Why?