IRS District Audits and Characteristics of Returns Filed 1998 1040A Returns with Total Positive Income less than $25,000
IRS District = Upstate New York

Item	Value
Number of Returns Audited	1,699
percent of returns audited	0.15
Rank: Percent of Returns Audited	26
Average Audit Hours	5
Rank: Average Audit Hours	14
Average Taxes and Penalties Recommended	7,154
Rank: Average Taxes and Penalties	5

Note: IRS district audits do not include tax audits conducted by IRS service centers. Detail for additional income categories and return types is available on TRACFED.
Transactional Records Access Clearinghouse, Syracuse University Copyright 2003