Actually one of the best IRS agents that I ever ran into was a paraplegic. Couldn't have handled an ATC job because of some partial paralysis on his hands. He got through more work than the other three agents on his audit team. Honest, smart, unbiased and loads of common sense with the ability to look at the big picture. On a modern corporate income tax return, all the big issue are disclosed and out there. Good agents look at those. Bad agents want to look at where the Trailblazer tickets were hidden. Lots of money there. None at all on the hundreds of millions in transfer pricing transactions.