Examination Coverage of Returns
Over the Last Decade

  Fiscal Year   Number of Cases Per Thousand Returns
Document Matching Correspondence Exam
(Non-EITC*)
In Person Exam
of Individuals
Exam of "Passthrough
Entities"*
1992
33.1 4.0 5.8 5.1
1993
23.7 2.6 6.3 5.5
1994
23.3 2.0 6.8 5.0
1995
23.6 3.5 6.0 4.6
1996
16.6 2.6 5.6 4.7
1997
7.9 3.5 5.8 5.5
1998
14.3 2.8 4.7 5.7
1999
14.4 1.1 3.1 4.5
2000
10.8 0.9 2.0 3.6
2001
9.1 1.2 1.5 2.9
*Primarily Partnerships, S-Corporations and Fiduciaries; EITC=earned income tax credit.


Source: Report to the IRS Oversight Board: Assessment of the IRS and the Tax System,
Commissioner Charles O. Rossotti, September 2002. Note: the in person exam figures for some years
differ somewhat from the detailed data files IRS previously released to TRAC. See table.


Transactional Records Access Clearinghouse, Syracuse University
Copyright 2003