Odds of Audit for High Income Taxpayers
Total Positive Income $100,000 or More

[IRS withholding area/territory data for 2001]

IRS District	Percent of Returns Audited
	Fiscal Year
	2001	2000	1999	1998	1997	1996	1995	1994	1993	1992
U.S.		0.47	0.77	1.13	1.51	1.70	1.53	1.78	2.49	2.90
Los Angeles		1.44	1.96	2.56	3.48	4.54	2.81	2.41	3.01	3.85
North Central		1.38	1.12	1.32	1.81	2.03	1.76	1.87	2.30	2.67
Brooklyn		1.14	1.14	1.78	2.19	1.70	1.26	1.54	1.80	2.32
Arkansas-Oklahoma		0.74	1.27	1.83	2.28	2.67	2.29	3.01	4.14	6.17
South Florida		0.74	1.25	1.41	1.64	1.81	1.59	2.14	2.56	2.23
Southern California		0.72	0.96	1.55	2.68	2.77	2.32	2.20	3.40	3.09
Manhattan		0.66	0.85	1.32	1.55	1.49	2.03	1.70	1.76	2.24
Midwest		0.59	0.89	1.57	1.77	1.64	1.44	1.50	1.88	2.34
Central California		0.53	0.78	0.80	1.53	1.57	1.20	1.56	2.68	2.98
Gulf Coast		0.51	0.90	1.56	2.02	2.32	1.95	2.52	3.76	5.44
Southwest		0.48	0.74	1.08	1.29	1.74	1.46	2.83	3.83	3.70
Kansas-Missouri		0.48	0.92	1.08	1.43	1.36	1.39	1.76	2.68	3.18
Rocky Mountain		0.46	0.77	1.17	1.71	2.07	1.84	2.63	4.18	5.54
Northern California		0.46	1.25	1.61	2.24	2.42	2.14	2.71	3.36	3.73
Indiana		0.45	0.84	1.10	1.74	2.68	2.43	2.98	3.30	3.95
North Texas		0.40	0.76	1.07	1.42	2.08	1.84	1.98	3.03	3.37
New England		0.38	0.64	1.06	1.16	1.25	1.29	1.31	1.88	2.21
Ohio		0.37	0.70	0.97	1.43	1.59	1.36	1.76	2.78	3.48
North Florida		0.37	0.64	0.89	1.33	1.95	1.97	2.57	3.99	4.82
Pennsylvania		0.35	0.69	0.93	1.26	1.19	1.28	1.40	2.14	2.09
Pacific-Northwest		0.34	0.75	1.12	1.40	1.56	1.45	2.14	3.21	3.60
South Texas		0.34	0.73	1.54	1.63	2.11	2.24	2.54	3.47	4.49
Connecticut-Rhode Island		0.33	0.55	0.93	1.54	1.72	1.79	2.01	2.71	3.03
Kentucky-Tennessee		0.32	0.71	1.12	1.58	1.67	1.27	1.64	2.50	3.37
North-South Carolina		0.31	0.55	0.89	1.13	1.23	1.36	1.34	2.07	2.25
Illinois		0.30	0.63	0.89	1.25	1.44	1.09	0.94	1.38	1.54
Upstate New York		0.27	0.59	1.11	1.06	1.05	1.00	1.44	2.02	2.30
Houston		0.26	0.29	0.45	0.89	1.23	1.46	1.64	2.27	3.22
Michigan		0.26	0.60	0.81	0.80	1.12	1.12	1.40	1.99	1.98
New Jersey		0.23	0.39	0.66	0.77	0.73	0.72	0.90	1.34	1.49
Virginia-West Virginia		0.21	0.41	0.65	0.91	0.99	0.94	1.15	1.47	2.04
Delaware-Maryland		0.18	0.31	0.50	0.75	0.95	0.78	1.07	1.62	1.94
Georgia		0.17	0.58	1.07	1.21	1.36	1.57	1.71	2.33	3.12

Note: service center audits not included in these rankings.
See also description and map of current IRS district boundaries.