Which of the following is not a characteristic of the audit process? (Points : 6) The IRS can reward informants when the information provided leads to the collection of additional taxes. Most taxpayer audits do not involve special agents. Self-employed taxpayers are more likely to be selected for audit than employed taxpayers. Less important issues are handled by means of a correspondence audit. If a taxpayer disagrees with the IRS auditor's finding, the only resort is to use the courts.