Individual Audit Data*

Individual Returns Filed	Percentage Audited
Total Individual Tax Returns	1.0%
TPI < $25,000 — 1040A	.50%
TPI < $25,000	1.5%
TPI $25,000 < $50,000	.60%
TPI $50,000 < $100,000	.60%
TPI $100,000 or more	1.3%

TPI = Total Positive Income

Forms Filed by Self-Employed Individuals (Schedule C)	Percentage Audited
Sch. C TGR < $25,000	3.8%
Sch. C TGR $25,000 < $100,000	2.1%
Sch. C TGR $100,000 or more	3.9%

TGR = Total Gross Receipts

*Data is from returns filed in calendar year 2005 and is the most current available.

Source: CCH, 2008

Permission for use granted

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nb-08-17