. https://www.irs.gov/irm/part21/irm_21-0 ... 6665861312The Discriminant Information Function (DIF) score is a formula used by the IRS to select returns for review. If the return is not processed as an original, it has bypassed DIF scoring. Returns that bypassed DIF scoring must be forwarded to Examination for classification. Review IRM 21.5.2.4.23.6, DIF SCORE or CLASSIFICATION “Send Return(s) to Examination for Review,” for DIF return identification and Examination referral guidance.
So there is human involvement early in the process where the DIF score is not involved. I wonder how that affects the exam decision.