The Internal Revenue Service closes an unusually high percentage of audits of S corporation tax returns with no recommended adjustments, suggesting that many of the audits are unnecessary and unproductive, according to a new government report.

The report, by the Treasury Inspector General for Tax Administration, cited IRS statistics showing that 62 percent of the returns of S corporations selected for auditing by the IRS’s Discriminant Index Function were closed by the IRS with no recommended changes to the items reported on the return in fiscal year 2011.

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