When you control for population, high income individuals are more likely to be audited than the middle class: https://www.irs.gov/about-irs/irs-audit-rates-sig

When you control for population, high income individuals are more likely to be audited than the middle class: https://www.irs.gov/about-irs/irs-audit-rates-significantly-increase-as-income-rises https://www.irs.gov/about-irs/irs-audit-rates-significantly-... There is no article about it, but the same also holds for businesses. There are just soooo many more small to middle sized businesses compared to large corporations.