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Administrative Enforcement Data
 
Administrative Enforcement Pearl
Contains information on the administrative proceedings pertinent to the Internal Revenue Service. Information on audit rates, time spent on audits, imposed taxation penalties and other day-to-day activities of the IRS are available.
 
What is Administrative enforcement?
When a federal agency investigates, inspects, audits or otherwise examines individuals and organizations, it may impose administrative sanctions when it determines noncompliance with federal laws has occurred. Administrative enforcement differs from civil enforcement in that these sanctions are imposed without court intervention -- in other words, administratively.
 
Coverage
    IRS statistics related to individuals and corporations, including
  • Returns filed
  • Audits (number, hours spent, recommended taxes and penalties)
  • Collections
  • Tax delinquent accounts
  • Offers-in-compromise
    Statistics can be generated by
  • Income class
  • Reason selected for audit
  • Auditor type
 
Administrative Enforcement matters not covered on TRACFED site
  • Identifying information for individuals and corporations
 
Key Data withheld by Internal Revenue Service
  • Geographic district of taxpayer (not released since 2001)*
  • Previously released statistical tables*
  • Information about the IRS databases*
  • Information about information systems used to generate reports and tabulate statistics
  • and more* (see full text of district court complaint [pdf])
*Currently under litigation by TRAC. For more information about TRAC's latest efforts, see TRAC IRS Report (2005) and Dangers Posed by IRS Secrecy (2004).
 
For more information on administrative enforcement data, see also:

Next: Enforcement Data, Judges

 
  
TRAC public access site