|
|
IRS Examination of Returns for
Business Income and Other Taxpayers
|
|
|
|
|
|
Filings* |
Audits |
1,000 Returns |
|
1996
|
40,752,700 | 207,839 | 5.1 |
|
1997
|
41,242,400 | 230,317 | 5.6 |
|
1998
|
42,528,700 | 186,006 | 4.4 |
|
1999
|
42,818,800 | 140,197 | 3.3 |
|
2000
|
42,565,200 | 109,589 | 2.6 |
|
2001
|
42,819,100 | 93,502 | 2.2 |
|
2002
|
43,335,200 | 95,746 | 2.2 |
|
2003
|
44,041,459 | 91,352 | 2.1 |
|
2004
|
45,078,548 | 86,970 | 1.9 |
Source: Report to Congress: IRS Tax Compliance Activities, Internal
Revenue Service, July 15, 2003 (Tables 2-3). IRS Data Book, 2003-2004.
Note that if correspondence audits were excluded rates would be slightly
lower. For example, the face-to-face audit rate for businesses would
have been 2.1 (FY 2002), 1.9 (FY 2003), and 1.7 (FY 2004).
* Calendar year filings per IRS Master File for previous year.