Chance of examination of superseding return

Technical topics regarding tax preparation.
#1
Nilodop  
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Pennsylvania
Stumbled upon this in IRM.
The 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.
. https://www.irs.gov/irm/part21/irm_21-0 ... 6665861312

So there is human involvement early in the process where the DIF score is not involved. I wonder how that affects the exam decision.
 

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