Examination Coverage of Passthrough Entities Partnerships and S-Corporations
Fiscal Year
Number of Cases Per Thousand Returns
1992
5.1
1993
5.5
1994
5.0
1995
4.6
1996
4.7
1997
5.5
1998
5.7
1999
4.5
2000
3.6
2001
3.2
2002
3.0
2003
2.8
2004
1.8
2005
2.8
2006
3.3
2007
3.8
Sources: Report to the IRS Oversight Board: Assessment of the IRS and the Tax System,
Commissioner Charles O. Rossotti, September 2002;
IRS Data Books, FY 2001-2007.
Transactional Records Access Clearinghouse, Syracuse University
