<prompt> Translate the following text to SwahiliThe IRS also points out that upper-income audits dropped in response to the closing down of tax shelters in the 1986 Tax Reform Act.  <response>: Kama ilivyoelezwa hapo juu, Uhakiki wa mapato ya juu ulipungua kwa kujibu kufungwa kwa makazi ya kodi katika Sheria ya Marekebisho ya Kodi ya 1986. 