Table 2. Summary of IRS Compliance Activity
Individual Income Taxpayers
Fiscal Years 1996 - 2002
1996 1997 1998 1999 2000 2001 2002
Total Tax Return Filings [2] 118,362,600 120,342,400 122,546,900 124,887,100 127,097,400 129,444,900 130,341,200
Compliance Contacts [3]
Math Error [4] 4,750,771 5,983,944 5,668,906 6,552,290 5,751,462 6,082,967 13,315,765
Underreporter [5] 1,930,326 931,354 1,726,098 1,770,695 1,353,545 1,161,901 1,491,139
ASFR [6] 719,913 392,598 426,495 584,142 332,427 333,770 242,637
Examination [7] 1,941,560 1,536,345 1,191,863 1,100,013 621,251 732,148 728,003
Contact Coverage %
Math Error [8] 4.01% 4.97% 4.63% 5.25% 4.53% 4.70% 10.22%
Underreporter [9] 1.66% 0.79% 1.43% 1.44% 1.08% 0.91% 1.15%
ASFR [10] 0.63% 0.34% 0.36% 0.49% 0.27% 0.27% 0.19%
Examination [9] 1.67% 1.30% 0.99% 0.90% 0.50% 0.58% 0.56%
Tables 1 - 3 Notes:
[1] Taxpayers and types (e.g., individual, corporate, estate, by income classes) are detailed in Tables 4 and 5a.
[2] Calendar year filings per IRS Master File
[3] Number of contacts closed in a fiscal year
[4] Source: Individual and Business Master Files (IMF and BMF)
[5] Source: Information Returns Program Case Analysis (IRPCA) System
[6] Source: Automated Substitute for Return (ASFR) Report
[7] Source: Audit Information Management System (AIMS) database for closed examination cases
[8] No lag ratio (e.g., FY 1997 taxpayer contact count divided by CY 1997 return filing count)
[9] One-year lag ratio (e.g., FY 1998 taxpayer contact count divided by CY 1997 return filing count)
[10] Two-year lag ratio (e.g., FY 1999 taxpayer contact count divided by CY 1997 return filing count)
[11] Source: Customer Service Warehouse Reports 6040 and 6240
[12] Source: Work Plan and Control (WP&C) Report
Source: IRS, Report to Congress: IRS Tax Compliance Activities. July 2003.