It's worthwhile knowing if you're likely to be an IRS audit target.

Late last year, 150,000 taxpayers avoided a tax audit without even knowing it when the Internal Revenue Service postponed plans to conduct line-by-line audits as part of its Taxpayer Compliance Measurement Program. Before you let your guard down, you should know that the decision to postpone the TCMP in no way affects the IRS standard auditing program.

While some tax returns are selected at random, most singled out for audit contain either deductions that appear to be too high in relationship to the person's income, or items that are erroneous, require proof or an explanation or are on the IRS list of hot issues.

Although IRS targets change with the times, here are some areas that have commanded IRS attention in recent years.

* High Wages - Generally, as your income increases, so does your chance of being audited. Based on audits of 1993 returns (the most recent data available), the odds of an audit for someone in the $25,000 to $100,000 income bracket are less than one in 100. For those making more than $100,000, the odds increase to four in 100.

* High DIF - When your return is filed, IRS computers compare it against the national Discriminate Information Function (DIF) system average. The IRS calculates the DIF score by using a closely guarded formula. Returns with the highest DIF scores are scrutinized by experienced examining officers who determine which returns provide the best chance for collecting additional taxes, interest or penalties.

* Wrong Income Entry - The IRS electronically matches the figures you report for dividends, interest, securities transactions, and other income with information supplied by banks, brokerage firms and other payers. To avoid problems, it's best to report your dividend and interest income exactly as it appears on your 1099 forms and make adjustments on the return if the numbers are incorrect. If your brokerage account files a 1099 for all your dividends, don't list separate amounts on your return. By the same token, if you receive separate 1099s, don't report your earnings in one lump sum.

* Self-Employment - Because the IRS believes most underreporting of income and abuse of deductions occurs among those who are self-employed, these individuals are audited far more frequently than employees collecting a salary. The same holds true for taxicab drivers, waiters and waitresses, and others who traditionally receive payment in cash. Also, the IRS will sometimes conduct tests of certain individuals to determine if a taxpayer's reported income can support his or her lifestyle.

The IRS publishes manuals to familiarize its tax auditors with about 100 different businesses, particularly ones which have a high number of self-employed individuals. These guides, which are available to the general public, can help you pinpoint what auditors are looking for and how best to protect yourself.

* Home Offices - Home office expenses also have been targeted by the IRS. Since the rules for deducting home office expenses are complicated, you might want to consult a tax expert to determine whether you qualify.

* Unreported Alimony - Over the years, the IRS has found that not all taxpayers report alimony receipts as income. As a result, IRS offices now match deductions for alimony payments by one former spouse with the alimony income reported by the other.

The best way to avoid an audit is to file a complete and accurate tax return. Double-check your math and make sure you have used the correct forms and schedules. And if you think the IRS may question a large deduction or credit, attach an explanation to your return when you file it.

Poteshman, a C.P.A., is executive vice president of Leonard Nadler Associates Inc., a Los Angeles-based real estate brokerage and advisory firm specializing in tenant representation.