It has nothing to do with luck. You realize that any member has the right to look at books. We have a former IRS agent who has the financial support of our pilot group to fly to Charlotte and do some fact finding in the near future.
Any challenges can be brought in front of a small claims court in Mecklenburg County, NC for up to $5000.
Small claims court is part of the District Court Division. It handles civil cases where a plaintiff requests assignment to a magistrate and the amount in controversy is $5,000 or less. The principal relief sought in small claims court is money, the recovery of specific personal property, or summary ejectment (eviction). A magistrate presides over small claims court. There is no jury and usually no lawyers. A person who loses in small claims court may appeal for a trial by jury before a judge in District Court.