They sometimes carry guns, and sometimes make arrests. If one reads you your rights, you'll know you're in serious trouble. Tax auditors and revenue agents belong to IRS's Examination Division. Therefore, we will continue to use it in this book. We will also use that term throughout the book.
Many taxpayers go into an audit totally unprepared and hope for the best.
Tax auditors are nice, decent human beings too, but most importantly, they pay their taxes. And they don't think too kindly of others who don't. This attitude permeates the organization, from top to bottom. Indirectly, it will even affect your audit, and your relationship with your auditor. The answer is, through preparation.