Odds are, the situation in the US or many other countries, is very much the same. It's a lot easier to target a small company than deal with the layers of bureaucracy and legal teams at Fortune 1000 firms. The big companies have a lot more money to throw at the system, whether it's lobbying or legal, so the chances of success are going to be much lower. If teams are given quotas to meet, they will of course go via the easiest route which in this case, is a small business. This is yet another big edge that the largest businesses have over the rest. The Independent:
The tax office faced accusations of double standards last night over plans to target thousands of small businesses with spot checks on their paperwork – despite letting big companies such as Goldman Sachs off millions of pounds in tax. Officials from HM Revenue and Customs with powers to fine small businesses intend to inspect up to 20,000 firms to see if they have adequate proof of expenses and income dating back years in a new drive set to begin in April. The move was condemned by Conservative backbenchers and business groups who warned it risked bankrupting some businesses and harming the already depressed economy. They said it went against a pledge by ministers to cut red tape for companies during the recession and added the arbitrary nature of the unannounced checks amounted to "harassment". "Despite the worsening economy, HMRC is launching this scheme regardless of the consequences," said John Walker, national chairman of the Federation of Small Businesses.