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Your chances of an IRS audit are lowest if you have an unincorporated business that reports an income ranging between $10,000 and $30,000, the 1980 Internal Revenue Service Commissioner's report says. Only 1.79% of these are audited, compared with 3.18% of the businesses that report less than $10,000 and 4.79% of the ones reporting more than $30,000. As for corporations, 3.63% of those with balance sheet assets of less than $100,000 were examined, while 6.96% of those with assets between $100,000 and $1 million and 18.22% of those between $1 million and $10 million were audited.