_Reve~r_ch, f\pQ;ied Analytics and Stafstics 2 Total Enforcement Revenue Collected Fiscal ~'ear 20·19 Tcta i Enforcement r evenue GoUec ed by ~oure:e of • Revenue from Balance Due (TOA) cases account for 65% of enforcement revenue in FY19 TERC bJ'. Assessing Function with Collection Breakout Exam FY 2010 FY 2011 FY2012 FY2013 FY2014 FY2015 FY2016 FY2017 FY2018 FY2019 $16 .9 $12.4 $10.2 $9.8 $12.5 $7.3 $9.9 $12.1 $10.8 $9.3 Revenue Agent $13.1 $9.0 $6.7 $8.4 $10.1 $4.8 $8.0 $9.0 $8.3 $6.5 Tax Compliance Officer $0.5 $0.5 $0.6 $0.6 $0.5 $0.5 $0.5 $0.5 $0.5 $0.4 Service Center $3 .0 $2.2 $1.9 $1 0 $2 .0 $1.8 $1.8 $2.4 $1.7 $1.4 Other - Open Exam $0.3 $0.7 $1.0 -$0.2 $0.0 $0.2 -$0.4 $0.2 $0 .2 $1 .0 Appeals $6 .7 $6.5 $4.2 $6.8 $6.5 $6.0 $2.1 $3 .0 $4.2 $1.6 IRPIAUR $4 .9 $5.2 $5.3 $5 .3 $5.0 $5.1 $5.0 $5.3 $5.4 $4.9 Collection $29.1 $31 .1 $30.4 $31.4 $33.2 $35 .7 $37 .3 $36.5 $39 .0 $41.8 Balance Due $23.3 $24.8 $24.4 $25.7 $27.9 $30.8 $32.6 $32.6 $35.5 $37.4 TOI $5.8 $6.3 $6.0 $5.7 $5.3 $4.9 $4.6 $3.9 $3.5 $4.4 $57 .6 $55.2 $50.2 $53.3 $57.1 $54.2 $54.3 $56.9 $59.4 $57.5 40.5% 44.9% 48.7% 48.1% 48.8% 56.9% 60.1% 57.3% 59.8% 65.0% Enforcement Revenue Balance Due% of Total 5 Ye~.r • ~;~ ./v ing Average F evenue by Source of .A ssessrnent The moving average of each function demonstrates the divergence of collection revenue time . from other enforcement functions over $40.0 $35.0 $30.0 $25.0 $20.0 $15.0 $10.0 $5 0 ,.:,~-~=:::::::::=::::~--•~~~•~U>'-~::---7. . ,•-.-:yo.•:~••:•~-..k.-r--A.? .,._.,4~;:;-t;.~ -~ $0 0 2007 $14.6 $47 $5.1 S10.5 $10.0 $5.2 $5.1 Exam Revenue by Percenti le Rank o·f Case billions of doUars Year to year fluctuations in Exam revenue are primarily driven by the top and bottom .1 % of cases, with the rest remaining consistent from year to year. $12.0 $10.0 $8.0 $6.0 Cl) :;::; i-= Cf) ·x $4.0