Which scenario is least likely to be audited?

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I have got a somewhat odd homework question...

Which taxpayer is least likely to be audited by the IRS?

a. Taxpayer owns and operates a business
b. Taxpayer is self-employed
c. Taxpayer just received a million from a lawsuit
d. Taxpayer won a million from casino
e. Taxpayer is employed as a special agent by the IRS.

Does anyone know for a fact whether all special agent by the IRS are automatically audited annually?
 

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