Final answer:
If a "special agent" becomes involved in the audit of a return, this indicates suspicion of fraud by the IRS.
Step-by-step explanation:
If a "special agent" becomes involved in the audit of a return, this indicates that the IRS suspects that fraud is involved. Special agents are part of the Office of Criminal Investigations (OCI), which was established in 1991 to investigate criminal cases related to taxes. OCI special agents are armed and focus on pursuing and developing cases where individuals and companies have committed criminal actions, such as fraudulent claims or shipping adulterated goods.