Individual Tax Return - IRS Examination Coverage There are several contributing factors which may ultimately trigger an audit of an Individual income tax return by the Internal Revenue Service (IRS). Each year, the IRS publishes a Data Book reporting tax statistics and figures on revenue collection, refunds, tax law enforcement, taxpayer assistance, and more. The Data Book includes information about returns selected for audit. The following Tableau visualization is a scatter plot produced using the 2018 Data Book's individual tax return data from Table 9a, Examination Coverage: Recommended and Average Recommended Additional Tax After Examination, by Type and Size of Return (available on the IRS website). The visualization is constructed as follows: Each plotted ring represents one of thirteen specific categories of individual income tax return: Returns with total positive income under $200,000 Nonbusiness returns without Earned Income Tax Credit. (1) Without Schedules C, E, F, or Form 2106 (2) With Schedule E or Form 2106 Business returns without Earned Income Tax Credit: Nonfarm business returns by size of total gross receipts: (3) Under $25,000