axpayers who haven't yet completed their 1040 forms may want to be especially careful if they live in a state that hasn't shown much enthusiasm for the Clinton-Gore ticket: They're more likely to be audited by the IRS, suggests an article in Cato Journal.

The authors conducted a statistical analysis on the audit rate by geographic region, taking into account variables that might account for why Nevada has so many returns reviewed (2 percent) compared to Kentucky (0.3 percent). These factors include the per-capita number of revenue agents in each district and the greater use of the EITC in relatively poor states — two variables IRS defenders have cited as possible explanations for the variations. The researchers also figured in gambling activity — risk-taking behavior that might attract IRS attention to a particular region.

While the analysis shows that these explanations have merit, it also uncovered political bias. Specifically, authors Jim Couch, Keith Atkinson, Tommie Singleton, and Pete Williams conclude: "[T]he IRS audits fewer returns in states whose representatives are members of congressional committees charged with IRS oversight. In addition, taxpayers in those states that gave Clinton greater political support were subjected to significantly fewer audits. Using 1995 audit rate data from the 63 IRS districts across the nation, we find that political factors offer significant explanatory power. In particular, a 10 percent increase in the vote for Clinton in the 1992 presidential election led to a 0.1 percent reduction in returns audited from the state."

Read the whole study online at: cato.org.

Baseball Picks 2000
A prominent Washington conservative once remarked that growing up a Boston Red Sox fan is good preparation for a life on the Right -- you get used to losing. Later this year, the Republicans have a realistic chance to win the White House and both chambers of Congress for the first time since the 1920s. So what the heck: We'll call it a Red Sox yeaar (even though Dubya will be rooting for the Rangers). The Red Sox may not win as many games as the Yankees during the regular season, but having Pedro Martinez on the mound is almost worth a two-game spot in a playoff series. Besides, we don't really like the Yankees (don't tell the New York office).

Here's NR's annual installment of baseball predictions:

AL East: New York Yankees
AL Central: Cleveland Indians
AL West: Texas Rangers
AL Wild Card: Boston Red Sox

AL Champs: Boston Red Sox

NL East: Atlanta Braves
NL Central: Cincinnati Reds
NL West: Arizona Diamondbacks
NL Wild Card: New York Mets

NL Champs: Cincinnati Reds

World Series:
Boston Red Sox beat Cincinnati Reds in six.