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

Federal Income Tax Returns of Individuals and Corporations
Fiscal Year 2000

(click here for 1999)

Return Type
Number of Audits
(thousands)
Percent
Dollars**
(millions)
Percent
Total
646
100%
$13,144
100%
Individual income tax returns  
low/middle income*
 
80.3%
 
11.6%
---nonbusiness
424
 
$1,233
 
---business: schedule C
93
 
286
 
---farm: schedule F
1
 
4
 
high income*
 
15.4%
 
14.2%
---nonbusiness
69
 
1,251
 
---business: schedule C
29
 
572
 
---farm: schedule F
2
 
42
 
Corporate income tax returns  
less than $250 million
25
3.8%
1,276
9.7%
$250 million or more
3
0.5%
8,479
64.5%

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 tax and penalties recommended.

Transactional Records Access Clearinghouse, Syracuse University
Copyright, 2001