It goes both ways though. You can also get something corrected in your favor.

You can. But that's not the way fear has been weaponized.

How do you know that fives years down the road received a cheque from the IRS for a mistake the IRS made?

That has happened to me and my dad in separate cases, but each time it took about a year and a half, not five.

So they refund is 1.5 yrs but threaten audit for seven? And that's not a fear-base paradigm?

Those are apples and oranges. You can submit corrections for much longer than 1.5 years. Why be afraid if you filed correctly? Just have some confidence.

In the context of fear, no they are not apples and oranges.

"Why be afraid if you filed correctly? Just have some confidence."

LOL. Or seven years down the road...get audited? Why can't the IRS have some confidence in its collection process? Why can't the window close are two or three year?

If you think confidence is what gets you through an IRS audit, you're a fool.

Huh? I very clearly said what would get you through the audit is not breaking the law. Are you ok?