The IRS audited me last year and found nothing of significance.
Does that change the likelihood I will be audited in the future? I can see it going down because I "passed", or up because I am somehow in their records.
It means that generally, if your subsequent year return gets selected for the same issue(s), you will have a "get out of jail free" card, unless you've done something blatently not allowable.
Or up because they think that you, having come up clean this year, may therefore think you'll not be looked at next year, and as a result will decide to try some fancy stuff;
Or, ad infinitum.
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