Examination Coverage of Passthrough Entities
Partnerships and S-Corporations

  Fiscal Year   Number of Cases
Per Thousand Returns
1992
5.1
1993
5.5
1994
5.0
1995
4.6
1996
4.7
1997
5.5
1998
5.7
1999
4.5
2000
3.6
2001
3.2
2002
3.0
2003
2.8
2004
1.8
2005
2.8
2006
3.3
2007
3.8
2008
3.6
2009
3.4
2010
3.0
2011
4.1
2012
4.8
2013
4.2
2014
3.9


Sources: Excludes correspondence audits. Report of IRS Oversight Board: Assessment of the IRS and the Tax System, Commissioner Charles O. Rossotti, September 2002; IRS Data Books, FY 2001-2014.


Transactional Records Access Clearinghouse, Syracuse University
Copyright 2003, 2004, 2005, 2006, 2007, 2008, 2009, 2010, 2011, 2012, 2013, 2014, 2015