New Findings Corporate Returns: Smaller corporation audit rates jump as large corporation rates fall Audit rates for largest corporations Audits of "passthrough entities" (partnerships and S-corporations) Audits of corporations Largest corporations generate most revenue per hour of auditor time Corporate share of federal income tax collections Individual Returns: Audits of individual income tax returns IRS results in document matching and in finding math errors on returns Growing importance of correspondence audits Collection Enforcement: Levies, liens and seizure activity resuming IRS delinquent return investigations