Nobody enjoys paying taxes, but two factors can make the process bearable — understanding that taxes are necessary and knowing that everyone is paying their fair share.

With a system based to an extent on voluntary reporting, the general belief that everyone pays their fair share is what holds the system together. If the conventional wisdom is that many people cheat, that will lead to more under-reporting or nonreporting. And when some taxpayers don't pay their fair share, they shift an additional tax burden onto those who report income honestly and pay what is due.

Despite the fact that the Internal Revenue Service might be the least-favorite federal agency, most Americans should cheer the fact that the IRS conducted more audits last fiscal year than in the prior year.

It is especially welcome news to learn that the IRSincreased audits of millionaires by 33 percent. There was a slightly higher percentage of returns audited and there were more millionaires.

One good reason to focus attention on this segment of society relates to the famous quote from bank robber Willie Sutton, who said, "I rob banks because that's where the money is."

Those making over $1 million a year now have a 1-in-16 chance of being audited by the IRS. The other area targeted for increased IRS scrutiny is small business, which is a segment where the IRS often finds under-reported income. Charitable and tax-exempt organizations also are being looked at to ensure that they are fulfilling their charitable purpose, and operating with reasonable expenses and appropriate salary levels.

With more IRS audits, it is hoped that the "tax gap" will be narrowed. The tax gap — the difference between what is owed the U.S.Treasury and what is collected — is estimated at a stunning $345 billion a year.

If this gap could be eliminated, meaning every person and every company paid what they owe, the federal budget deficit would quickly disappear. Or, the extra tax revenue could mean that tax rates could be reduced.

More IRSaudits and increased enforcement efforts make sense. But so would simplification of the tax code. That's something only Congress can do — and history suggests lawmakers are beholding to so many special interests that such a change is unlikely.

One problem with audits of the super-rich is that most people in the multimillion-dollar income range employ investment advisers, accountants and lawyers to help them avoid taxes — often legally, but sometimes illegally.

The overly complex federal income tax code encourages highly complex tax-avoidance schemes and other investments whose sole purpose is to reduce someone's tax liability. Many of these might be legal, but they often are non-productive, and the money and human effort involved would be better directed elsewhere.

Because such schemes generally are very complex, the IRSoften is outgunned when it comes to detecting and untangling them.

But the increasing wealth gap should be the basis for broad public support of more IRS audits of the very wealthy. An increase in audits of millionaires will send the message that exotic tax shelters and complicated tax-avoidance schemes put the IRS on alert — and are not worth the risk or trouble.

Increasing the number of audits of those making more than a million dollars a year is not a matter of soaking the rich. It's a matter of fairness and ensuring that people pay what's owed — rather than increasing the burden on everyone else.