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IRS Audits of Individual Returns
Fiscal Year 2005
| Total Positive Income | Total Nonbusiness |
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| <$25,000 | $25,000- $200,000 |
$200,000 or more |
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Returns filings |
52,708,255 | 65,552,376 | 2,625,466 | 120,886,097 |
Audits: face-to-face rate per 10,000 returns |
17,911 3.4 |
125,519 19.1 |
160 0.6 |
143,590 11.9 |
Audits: correspondence rate per 1,000 returns |
444,439 8.4 |
331,888 5.1 |
11,808 4.5 |
788,135 6.5 |
Audits: total rate per 1,000 returns |
462,350 8.8 |
457,722 7.0 |
11,969 4.6 |
932,041 7.7 |
| Source: TRAC analyses based upon internal IRS 2005 Databook. Return filings are for returns filed during calendar year 2004. Face-to-face audits may include some correspondence audits that IRS now does not separate out from traditional field audits. There were 184,054 returns included in the high income category with total positive income of $1 million or more. Of these, there were 30 face-to-face audits and 1,173 correspondence audits. Face-to-face plus correspondence audits do not add to total audits because the IRS did not release information on type for 316 audits. |
Copyright, 2006