Under the umbrella of its National Research Program, an intensive audit program designed to collect data that will be used to determine areas of noncompliance and refine the way the IRS selects returns for audit, in February the IRS began auditing the 2008 tax returns of 6,000 taxpayers, selected at random, to measure their compliance with employment tax law requirements, including the requirement to withhold and pay employment taxes on taxable employee fringe benefits. Any issue that is identified in the audit will also be looked at in the taxpayer’s 2007 and 2009 returns.