"Middle-class taxpayers who file a Schedule C — freelancers, consultants and very small businesses — are three times as likely to be audited as those in the same income group with no such business income." That's according to a New York Times article about an increase in audits of the middle class: those earning between $25,000 and $100,000 annually. Though people who report very low and very high earning are audited at higher rates than middle-income Americans, the number of audits is increasing across tax brackets.