IRS National Profile and Enforcement Trends Over Time
Pursuing Tax Fraud and other Kinds of Offenses:
IRS tax prosecutions continue their downward dive
Civil suits brought by IRS way down
IRS prosecutions of money laundering, monetary offenses and drugs also down
Number of IRS criminal investigators do not explain trends

Pursuing Corporations and Passthrough Entities:
IRS efforts to go after corporate negligence and fraud down sharply
IRS efforts to go after passthrough entities also down
Corporation audits stop declining, but one-third level of 10 years ago
Most tax under-reporting IRS uncovers is for largest corporations
Corporate share of federal income tax collections
IRS cannot determine audit rates by industry for largest corporations

Application of Other Enforcement Actions:

Declines in Administrative Enforcement Have Ended
Levies, liens and seizures have stopped falling
IRS efforts in document matching stabilize at much lower levels
Overall, audits of individuals have stopped falling
Face-to-face audits for individuals rare

Other Compliance Staff Continue to Decline
Fewer revenue agents available to audit complex returns
Long term declines in size of IRS staff

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