IRS District Audits of Federal Income Tax Returns Filed by Corporations


Return Type/Income Class
Percent of Returns Audited
Fiscal Year
2001 2000 1999 1998 1997 1996 1995 1994 1993 1992
All 1120 Returns 0.89 1.07 1.51 2.04 2.62 2.28 1.96 2.13 2.97 2.90
No Balance Sheet 0.41 0.47 0.62 0.86 1.05 1.02 0.89 0.94 1.25 1.14
< $250,000 Assets 0.24 0.28 0.44 0.75 1.16 0.99 0.75 0.78 1.29 1.18
$250,000 < $1 Million Assets 0.76 1.07 1.65 2.49 3.49 2.71 2.14 2.42 4.03 4.00
$1 Million < $5 Million Assets 1.98 2.90 4.86 6.35 7.72 6.57 5.96 7.00 9.59 9.93
$5 Million < $10 Million Assets 5.13 6.84 10.09 13.44 15.98 13.95 14.72 15.66 19.31 18.78
S10 Million < $50 Million Assets 9.29 11.57 14.75 17.74 19.97 19.67 19.61 22.20 23.26 23.20
$50 Million < $100 Million Assets 11.95 14.27 16.05 17.53 19.25 20.75 21.49 24.29 25.38 28.48
$100 Million < $250 Million Assets 17.13 17.20 18.51 19.00 22.53 26.78 27.78 30.63 32.28 31.31
$250 Million Assets or more 31.36 30.51 34.55 37.27 45.86 48.38 50.92 54.68 55.52 54.63

Transactional Records Access Clearinghouse, Syracuse University Copyright 2002