Tax Audits

* Re “Low Income More Prone to Audit by IRS,” April 16: If the criteria for eligibility for the earned-income tax credit “designed to help the working poor climb out of poverty” were simpler, there would be less need to audit income tax returns from those earning less than $25,000 per year and thus more time, money and auditors to go where the money really is--those earning $100,000-plus per year.

EILEEN GERSHON

Orange