This article describes the trends and nature of IRS audits impacting US taxpayers abroad. My article will analyze the enhanced frequency risk of audit to US persons who live outside the US. The only source of data I use to facilitate this analysis comes from the IRS. The data stems from the annually published "IRS Data Book" which provides a plethora of statistics relating to all activities the IRS conducts in a particular year. Each year relates to the IRS' activities from O