It doesnt have to be your tax expert guy saying. IRS doent care if you say that your tax expert in your school said that. Go and look on the IRS publication, they mention what percent for what income bracket will be audited each year. I dont know what three years you are talking about. Read the rules and if you dont understand there are interpretations, when you file after you read it, keep a copy of what you understand and on that case even if you did mistake its an honest mistake and it wont be considred fraud. But if you did what you hear or you Indra ko Bau Chandra says, that is not a valid reason and even if it correct you dont have a basis why you did that. Publications are available on IRS.GOV site dudes.