Examination Coverage of Returns
Over the Last Decade

Fiscal Year	Number of Cases Per Thousand Returns
	Document Matching	Correspondence Exam (Non-EITC*)	In Person Exam of Individuals	Exam of "Passthrough Entities"*
1992	33.1	4.0	5.8	5.1
1993	23.7	2.6	6.3	5.5
1994	23.3	2.0	6.8	5.0
1995	23.6	3.5	6.0	4.6
1996	16.6	2.6	5.6	4.7
1997	7.9	3.5	5.8	5.5
1998	14.3	2.8	4.7	5.7
1999	14.4	1.1	3.1	4.5
2000	10.8	0.9	2.0	3.6
2001	9.1	1.2	1.5	2.9

*Primarily Partnerships, S-Corporations and Fiduciaries; EITC=earned income tax credit.

Source: Report to the IRS Oversight Board: Assessment of the IRS and the Tax System,
Commissioner Charles O. Rossotti, September 2002. Note: the in person exam figures for some years
differ somewhat from the detailed data files IRS previously released to TRAC. See table.

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Transactional Records Access Clearinghouse, Syracuse University Copyright 2003