IRS Examination of Returns for
Business Income and Other Taxpayers

Fiscal Year
Total Return
Filings*
 Number of  
Audits
   Rate per   
1,000
Returns
1996
40,752,700 207,839 5.1
1997
41,242,400 230,317 5.6
1998
42,528,700 186,006 4.4
1999
42,818,800 140,197 3.3
2000
42,565,200 109,589 2.6
2001
42,819,100 93,502 2.2
2002
43,335,200 95,746 2.2
2003
44,041,459 91,352 2.1
2004
45,078,548 86,970 1.9

Source: Report to Congress: IRS Tax Compliance Activities, Internal
Revenue Service, July 15, 2003 (Tables 2-3). IRS Data Book, 2003-2004.
Note that if correspondence audits were excluded rates would be slightly
lower. For example, the face-to-face audit rate for businesses would
have been 2.1 (FY 2002), 1.9 (FY 2003), and 1.7 (FY 2004).

* Calendar year filings per IRS Master File for previous year.


Transactional Records Access Clearinghouse, Syracuse University
Copyright, 2004, 2005