IRS District Audits of Income Tax Returns Filed by Individuals


Return Type/Income  Class
Recommended Taxes and Penalties
Fiscal Year
2001 2000 1999 1998 1997
All 1040/1040A Returns $1,969,768,566 $2,428,280,458 $2,941,814,370 $4,307,406,198 $5,961,227,305
1040A < $25,000 TPI $181,080,542 $223,110,318 $305,500,960 $499,226,666 $800,658,492
non1040A < $25,000 TPI $115,405,006 $99,573,654 $139,109,888 $193,603,927 $257,842,995
$25,000 < $50,000 TPI $119,874,747 $150,152,246 $196,426,644 $320,110,288 $559,194,875
$50,000 < $100,000 TPI $150,343,457 $170,048,603 $221,248,106 $317,434,089 $438,005,958
$100,000 TPI or more $764,483,567 $989,709,058 $1,070,721,680 $1,452,921,998 $1,550,925,121
Sch C: < $25,000 TGR $95,707,590 $70,477,747 $107,888,357 $186,191,461 $384,765,231
Sch C: $25,000 < $100,000 TGR $123,747,629 $149,157,536 $214,427,764 $324,229,567 $472,583,459
Sch C: $100,000 TGR or more $382,560,083 $538,878,544 $628,829,144 $932,405,849 $1,383,703,100
Sch F: < $100,000 TGR $2,751,524 $3,339,763 $7,491,466 $10,084,846 $11,767,305
Sch F: $100,000 TGR or more $33,814,421 $33,832,989 $50,170,361 $71,197,507 $101,780,769

TPI = sum of all positive income items. TGR = total gross receipts.
        
Transactional Records Access Clearinghouse, Syracuse University Copyright, 2002