Excerpt: The old adage that the best defense is a good offense holds new meaning for companies facing the prospect of not one but two beefed-up Internal Revenue Service audits. In the past year, the IRS has instituted redesigned, tougher audits of employee pension plans and executive compensation programs at Fortune 1,000 and other large companies, part of a drive to crank up enforcement and crack down on scofflaws. Already, the agency has identified dozens of companies violating tax code[.]