IRS National Profile and Enforcement Trends Over Time
The Last Decade -- IRS Performance Indicators:

IRS policies remove essential geographic tracking data from public view
Audit rates by industry for largest corporations?
Audit rates for all corporations sharply lower
High income audits in precipitous decline -- poor audited more
Service Center audit programs for rich have largely vanished -- poor now targeted
While Service Center audits have grown overall
Odds of most other enforcement actions in sharp decline

National Profile - IRS Audits:

     Tax Audits - Corporations

Odds of audit for largest corporations depend on their headquarters location
Most tax under-reporting IRS uncovers is for largest corporations
Corporate share of federal income tax collections
     Tax Audits and Service Center Notices - Individuals
Odds of audit for high income taxpayers depend on where you live
IRS efforts in document matching down sharply
Computer generated under-reporting notices drop -- math errors up
Trends in face-to-face and correspondence audits
District (face-to-face) audits for individuals disappearing
     Tax Appeals
Settlement data by size of claim

National Profile - Other Enforcement Actions:


Levies, liens and seizures sharply down
Delinquent return investigations down again in FY 2001
Most federal tax revenues paid without direct IRS collection enforcement
Trends in delinquent taxes -- new taxes assessed but unpaid
     Criminal Prosecutions and Civil Suits
Latest court data -- tax prosecutions at historic low
Civil suits brought by IRS way down
Federal tax prosecutions vs. nontax prosecutions
IRS criminal investigators and the outcome of investigations

National Profile - Taxpayer Service and Staffing:

     Taxpayer Service

IRS taxpayer service: toll-free assistance
IRS taxpayer service: walk-in assistance
IRS taxpayer service: from the web
     IRS Staffing
Long term declines in size of IRS staff
Staffing for taxpayer service up since 1997
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