Thank you for using justanswer
See below for more in depth information
I truly hope this information is helpful but please do not rate until you are satisfied. If you want to click on 1 or 2 just click on the continue to work with me button instead. You will then be able to add any other info or respond to what I have posted so far. Rating 3-5 gives me credit and a good rating but you can still converse with me.
Here's some more information that states that the IRS can audit you for up to 5 years
The above expert is correct. IRS should not audit you 2 years in a row for the same situation.
However, the IRS has been concentrating on certain forms (Schedule C is among them) especially if there is an Earned Income Credit involved.
So while they can't audit for the same situation, they can audit your friend for another reason (such as itemized deductions, Earned Income Tax Credit, etc)
I suggest that you accept the above expert's answer, but please come back here and ask for myself (just put "for Anne" in the question bar) or Lane if the IRS, after being notified of their rule stating they can't audit for the same situation if they audited it within the last 2 years, they (the IRS) decides to audit for a different reason.
I hope this helps.