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The IRS Spotlight

Tax compliance and enforcement

The IRS Spotlight provides researchers, journalists, and the public with regularly updated and accessible data and analysis regarding federal tax administration.

DATA IN THE SPOTLIGHT

The Internal Revenue Service depends on the voluntary compliance of taxpayers, enabling it to collect over $5 trillion in gross revenues in FY2024. To reinforce the fair and effective collection of revenue and promote compliance, the IRS enforces the country’s tax laws through civil audits and criminal investigations.

Data highlights:  

Related documents and reporting:

Enforcement capacity 

Attempted politicization of tax enforcement  

Analysis and commentary 

You can also download a spreadsheet with the full list of available data, including the range of years for which data is available.  

Download the spreadsheet

 

IRS coins

The IRS Spotlight © 2025 by The Brookings Institution is licensed under CC BY 4.0