The IRS's National Research Program (NRP) isn't as benign as it sounds. NRPs are intensive, line-by-line audits, which are intended to give the IRS baseline compliance data for future enforcement efforts. The Payroll NRP, which will be conducted by the IRS's Small Business/Self-Employed Division, was scheduled to start last November, but actually will begin this month. The NRP will randomly target 2,000 Forms 941 a year for three years, and will sweep across all business organizations, large and small, for profit and not-for-profit. Are you confident your Forms 941 will pass NRP muster?