That's basically what ends up happening. Over 40% of people don't respond to the initial audit notice, so what ends up happening is the adjustment is defaulted

That's basically what ends up happening. Over 40% of people don't respond to the initial audit notice, so what ends up happening is the adjustment is defaulted in the government's favor. See https://www.taxpayeradvocate.irs.gov/news/nta-blog-eitc-audits-will-once-again-begin-proactively-responding-to-an-eitc-audit-is-crucial/ https://www.taxpayeradvocate.irs.gov/news/nta-blog-eitc-audi...