You simple hold back 1 deduction, and at the audit you say "hey it looks like I forgot some stuff. Oh, here is this deduction, I guess you owe me a bigger refund. Let's keep going and maybe they'll be more you guys owe me." To that, many irs audit agents will simply end the audit on the spot. Your ward member may have misstated how that works but it's a widely taught concept. Why it is being talked about at church is a bigger question.