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I.R.S. Deploys Artificial Intelligence to Target Rich Partnerships
(www.nytimes.com)
This is a most excellent place for technology news and articles.
The former. Definitely the former. Catching all the data so they can go after the higher wage classes will finally allow more penalties that will pay for this in spades. Historically the IRS has gone after low wage earners who still claim 5+ credits on their tax returns, because it was easier. That's usually like $4k per person.