Outcome When Taxpayer Contests IRS Audit Results

Fiscal Year 1996

Level of Appeal
Original Dollars
(billions)
Revised Dollars
(billions)
Percent
Administrative
(IRS Appeals-nondocketed)
$ 11.6
$ 3.9
33%
Settled after court filing
(IRS Appeals-docketed)
$ 2.0
$ 0.4
21%
Fiscal Year 2000
Level of Appeal
Original Dollars
(billions)
Revised Dollars
(billions)
Percent
Administrative
(IRS Appeals-nondocketed)
$ 9.8
$ 3.3
35%
Settled after court filing
(IRS Appeals-docketed)
$ 3.4
$ 0.6
17%

Source: Internal Revenue Service data.
Note: includes all types of taxpayers--individuals, corporations, etc.


--more--

Dispositions by Amount in Dispute
Tax Cases Filed by Individuals in U.S. Tax Court*
Fiscal Year 1996 - 2001

a
Percent of Original Dollars
Amount in Dispute
Fisical Year 1996
Fisical Year 1997-2001
less than $10,000
51%
$10,000 to $100,000
48%
$100,000 to $1 million
44%
$1 million to $10 million
35%
over $10 million
12%
Total
30%

Source: Internal Revenue Service data. Fiscal 1996 is latest available.
*excludes tax shelter cases


Transactional Records Access Clearinghouse,Syracuse University
Copyright 2002