The Friday File: Despite being spectacularly counterintuitive, Benford’s Law states that leading digits (the number 8 in 8,456) are unevenly distributed. Benford found that one is the leading digit 31% of the time, two 17% of the time, three 12.5%, four 10%, five 8%, six 6%, and the other numbers 5% each. Antitrust economists are using this information to “screen” for firms that cheat. The IRS can’t be far behind.