While available information on district audits of individual returns for FY2001 are included in TRAC's district audit database, individual figures by district should be used with caution since they are incomplete. The extent of missing information varies by return type/income class as shown below:
New IRS policies limit access to information on district enforcement. For district audits of returns filed by individuals, the table shown below presents the amount of information missing in the district breakdowns. For corporate audits, the FY 2000 figures for districts are based upon an annualized projection of eight months worth of data since no district breakdowns were released by IRS for the last 4 months of that fiscal year. District breakdowns for corporate audits in FY 2001 are only available for 1.8% of the additional taxes recommended -- too miniscule to be meaningful. National figures in TRAC's databases for both individual and corporate audits are complete. For further details, see new findings.
IRS District Audits of Income Tax Returns Filed by Individuals
Extent District Location is Not Known
Number of Returns Audited
Additional Taxes Recommended
Total
No Info
Percent
No InfoTotal
No Info
Percent
No Info
All 1040/1040A Returns
202,501
6,700
3.3
$1,969,768,566
$414,572,199
21.0
1040A < $25,000 TPI
32,506
203
0.6
$181,080,542
$3,006,090
1.7
non1040A < $25,000 TPI
15,035
219
1.4
$115,405,006
$4,912,554
4.3
$25,000 < $50,000 TPI
33,562
312
0.9
$119,874,747
$5,553,848
4.6
$50,000 < $100,000 TPI
30,095
546
1.8
$150,343,457
$4,833,394
3.2
$100,000 TPI or more
35,171
4,248
12.1
$764,483,567
$297,305,506
38.9
Sch C: < $25,000 TGR
15,015
120
0.8
$95,707,590
$42,661,307
44.6
Sch C: $25,000 < $100,000 TGR
19,214
229
1.2
$123,747,629
$5,725,031
4.6
Sch C: $100,000 TGR or more
18,523
692
3.7
$382,560,083
$34,594,861
9.0
Sch F: < $100,000 TGR
1,233
10
0.8
$2,751,524
$108,434
3.9
Sch F: $100,000 TGR or more
2,147
121
5.6
$33,814,421
$15,871,174
46.9
TPI = sum of all positive income items. TGR = total gross receipts.
"No Info" are audits conducted by the IRS Large and Mid-Size Business Division which withheld area/territory information on its audits.