Tax Expert Today Research publishes original IRS data analysis: studies built directly from primary sources, mainly the IRS Data Book, Statistics of Income files, and Treasury oversight reports, with every figure computed by the firm, cross checked across source editions, and documented in a methodology note. No figure in these reports is quoted from secondary coverage. Reports are updated annually as the IRS releases new data, at the same web address, so each report reflects the latest available fiscal year.
Why Original IRS Data Analysis?
Most tax content explains rules. IRS data analysis measures outcomes: how often the IRS actually accepts an offer in compromise, how many penalties it abates, how much income moves between states. The IRS publishes these figures in raw statistical tables that few people read, so turning them into verified, readable findings produces numbers that only a handful of sources ever publish, and fewer still with the sources and calculations shown. Each report states its sources and calculations so that any journalist, researcher, or taxpayer can reproduce every figure.
Report 2026-04 · October 2026 · IRS Audits
The IRS Audit Odds Report
For tax year 2021, the newest year past the normal audit window, the IRS examined 0.51 percent of returns under $25,000 of income, 0.16 percent of returns between $100,000 and $200,000, and 6.59 percent of returns reporting $10 million or more. Measured at the same age, audits of 2022 returns shifted sharply toward incomes from $200,000 to $10 million, while the early audit rate for 2023 returns is half that of 2022. Built from six editions of the IRS Data Book examination table, tax years 2010 to 2023.
Report 2026-03 · September 2026 · State Tax
The Florida Wealth Migration Report
Florida gained a net $20.65 billion of adjusted gross income from interstate migration in 2022-2023, the most of any state but 47 percent below its 2020-2021 peak. Arriving households reported an average AGI of $122,539 against $76,133 for those leaving, a gap that has held every year since 2011. Collier County ranks first in the United States for the income of the households it attracts. Built from twelve editions of the IRS migration files, 2011-2012 to 2022-2023.
Report 2026-02 · August 2026 · IRS Resolution
The Penalty Abatement Report
The IRS assessed 46,748,796 individual civil penalties in fiscal year 2025, the most in the eleven year series, and abated 8.3 percent of them. The estimated tax penalty now accounts for a third of all individual penalties and is abated 1.4 percent of the time, because neither reasonable cause nor first time relief reaches it. Built from eleven editions of the IRS Data Book, FY2015 to FY2025.
Report 2026-01 · July 2026 · IRS Resolution
The Offer in Compromise Report
The IRS accepted 14.1 percent of offers in compromise in fiscal year 2025, the lowest rate in at least a decade. Applications rose 28.6 percent in two years while acceptances fell 57 percent, and total accepted dollars fell below $100 million for the first time in the ten year series. Built from eleven editions of the IRS Data Book, FY2016 to FY2025.
In preparation: The IRS Enforcement Report, an analysis of the IRS Data Book collection tables measuring how often the IRS files liens, issues levies, and seizes property, how the balance of delinquent accounts has moved, and what those trends mean for a taxpayer who owes.
For journalists and researchers. Any figure in these reports may be quoted with attribution to Tax Expert Today LLC and a link to the report. Each report includes a ready made citation line, links to every underlying IRS source file, and a stated methodology. For questions about the data or interview requests, call (239) 441-2005 or use the contact page.
Tax Expert Today LLC is a multidisciplinary tax firm in Naples, Florida, with tax advisors, enrolled agents, CPAs, and attorneys serving clients in all 50 states. Related resources: the offer in compromise guide, IRS resolution and audit support services, and the Learning Center.