The simple answer from a Tax attorney NO!!!!
If you do you will tell the Auditor something you should not. With that being said if you receive an IRS notice stating you owe a small amount of money due to an error you should talk to a qualified CPA or Attorney and ask if it's worth fighting. They should let you know. I tell all prospective clients to do a cost-benefit analysis. Also if you do owe money and you do know you owe pay the amount owed.
What if I can't afford the amount owed?
The IRS usually will let you make payments, but they will charge you interest.