IRS District, Service Center and International Audits
and IRS Auditor Findings of Additional Taxes Owed

Federal Income Tax Returns of Individuals and Corporations
Fiscal Year 2002

(click here for 2001)

Return Type
Number of Audits
(thousands)
Percent
Dollars**
(millions)
Percent
Total
767
100%
$18,279
100%
Individual income tax returns  
low/middle income*
 
82.3%
 
10.4%
---nonbusiness
522
 
$1,538
 
---business: schedule C
108
 
361
 
---farm: schedule F
2
 
4
 
high income*
 
14.6%
 
9.5%
---nonbusiness
80
 
1,071
 
---business: schedule C
30
 
638
 
---farm: schedule F
2
 
25
 
Corporate income tax returns  
less than $250 million
19
2.5%
975
5.3%
$250 million or more
4
0.5%
13,668
74.8%

Source: TRAC analysis of Internal Revenue Service data

* low/middle income is less than $100,000 in total positive income or total gross receipts; high income is $100,000 or more.

**additional taxes recommended.

Transactional Records Access Clearinghouse, Syracuse University
Copyright, 2003