|
|
Outcome When Taxpayer Contests IRS Audit Results
|
|
|
|
|
Fiscal Year 1996 | |||
| Level of Appeal |
(billions) |
(billions) |
|
| Administrative (IRS Appeals-nondocketed) |
$
11.6
|
$
3.9
|
33%
|
| Settled
after court filing (IRS Appeals-docketed) |
$
2.0
|
$
0.4
|
21%
|
|
Fiscal
Year 2000
| |||
| Level of Appeal |
(billions) |
(billions) |
|
| Administrative (IRS Appeals-nondocketed) |
$
9.8
|
$
3.3
|
35%
|
| Settled
after court filing (IRS Appeals-docketed) |
$
3.4
|
$
0.6
|
17%
|
Source:
Internal Revenue Service data.
Note: includes all types of taxpayers--individuals,
corporations, etc.
--more--
Dispositions
by Amount in Dispute
Tax Cases Filed by Individuals in U.S. Tax Court*
Fiscal Year 1996 - 2001
|
a
|
Percent
of Original Dollars
|
|
|
Amount
in Dispute
|
Fisical
Year 1996
|
Fisical
Year 1997-2001
|
|
less
than $10,000
|
51%
|
 |
|
$10,000
to $100,000
|
48%
|
|
|
$100,000
to $1 million
|
44%
|
|
|
$1
million to $10 million
|
35%
|
|
|
over
$10 million
|
12%
|
|
|
Total
|
30%
|
|
Source: Internal Revenue Service data. Fiscal 1996 is latest available.
*excludes tax shelter cases