IRS individual and overall audit rates in percentages for low- and high-income taxpayers from 1988 to 1999:
Individual IndividualYear Under $25,000 Over $100,000 Overall
1988 1.03 11.41 1.57
1989 1.03 6.45 1.29
1990 0.55 5.55 1.04
1991 0.94 5.64 1.17
1992 0.78 5.28 1.06
1993 0.74 4.03 0.92
1994 1.04 2.94 1.08
1995 1.96 2.79 1.62
1996 2.00 2.85 1.67
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1997 1.44 2.27 1.28
1998 1.14 1.66 0.99
1999 1.36 1.15 0.90
Source: Syracuse University's Transactional Records Access Clearinghouse