Got the determination yesterday. I owe. The sum could have been higher, could have been lower. The audit covered a three year period. Audit started in early July. Gathering the paperwork for that 3 year period was a total pain in the ass. But I do feel the determination was fair. All I can advise off of this experience, as it was my first, and hopefully last audit, is that you save all of your financial records for the past seven years (I did), as the IRS has and is hiring more agents everyday. If it can happen to me, it can happen to you, but I hope not.