Audits of High Income Tax Returns Filed by Individuals

Fiscal Year
Rate per 1,000 Returns
High Income Wage Earners*
High Income (Business) Schedule C*
All Examinations
Rate Excluding
Correspondence Exams
All Examinations
Rate Excluding
Correspondence Exams
1992
52.8 29.0 41.7 33.6
1993
40.3 24.9 39.1 33.6
1994
29.4 17.8 35.7 30.7
1995
27.9 15.3 34.7 27.4
1996
28.5 17.0 40.9 31.5
1997
22.7 15.1 41.3 34.4
1998
16.6 11.3 32.5 28.5
1999
11.5 7.7 24.0 20.8
2000
8.4 4.7 14.8 12.3
2001
6.9 3.8 12.0 9.2
2002
7.5 3.8 14.5 11.4
2003
9.8 4.0 14.7 11.0

Source: internal IRS AIMS reports and IRS Data Books, 1999 - 2003.

* $100,000 or more total positive income for wage earners or total gross receipts for Schedule C filers.


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Copyright, 2004