IRS Allocation of LMSB Revenue Agents
FY 2004 — FY 2009

All LMSB Financial Services
Staff Time Staff Time Percent of All LMSB
FY 2004 FY 2008 FY 2009 FY 2004 FY 2008 FY 2009 FY 2004 FY 2008 FY 2009
Total Revenue Agents (FTE) 5,006 4,965 4,902 754 678 650 15% 14% 13%
Direct Examination Time  
    Total RA Staff Years 2,804 2,925 2,909 440 408 381 16% 14% 13%
    Industry Cases (IC)  
        Corporations from $10M up to $50M in Assets 82 179 166 13 26 17 15% 15% 10%
        Corporations from $50M up to $100M in Assets 55 59 79 6 9 9 10% 15% 11%
        Corporations from $100M up to $250M in Assets 87 85 133 15 15 14 17% 17% 11%
        Corporations with Assets of $250M or More 362 432 411 72 74 68 20% 17% 17%
    Coordinated Industry Cases (CIC) 1,324 1,140 1,112 196 159 158 15% 14% 14%
    Largest Corporations $250M or More in Assets* 1,685 1,572 1,523 269 234 226 16% 15% 15%

* Includes both IC and CIC.  Historically, CIC involved team examinations of the nation's largest corporations (including related entities) while IC cases were generally assigned to one examiner.  Currently, IRS reports that now both are commonly assigned to teams and both cover "a taxpayer and its effectively controlled entities," but CIC cases generally involve larger companies presenting more complex tax issues.  Each case typically covers numerous returns.

Transactional Records Access Clearinghouse, Syracuse University
Copyright, 2009