The only sure thing in life is death and taxes. No one is really certain who the first person was to come up with that line. If you Google it, you'll find that it's been attributed to all sorts of people, including Benjamin Franklin.
One thing that is certain is that the phrase is so ensconced in our culture that people are as likely to associate images of the Grim Reaper with the Internal Revenue Service as they are with the notion of death.
The basis of such fear is likely that most people really don't know how the IRS operates. That puts innocent individuals at a huge disadvantage. But it doesn't have to be that way. Anyone faced with an apparent tax controversy should know that the process can be navigated whether it's an audit or other tax investigation.