Compare and contrast the year-to-year difference in IRS examination for the category. Discuss what factors may have impacted a change in the IRS examination data. I chose category 1 which has the data for the two years posted below. Thank you for your help!

Return Category: Return Category Description: Returns with total positive income under $200,000; Non returns without Earned Income Tax Credit; Without Sche Form 2106 Percentage of Returns Examined: 0.12% Number of Returns Examined: 98,786 Number of Returns Filed: 83,656,224 Recommended Additional Tax (in Thousands): 606,675 Year: Return Category: 2017 Return Category Description: Returns with total positive income under $200,000; Non returns without Earned Income Tax Credit; Without Sche Form 2106 Percentage of Returns Examined: 0.1796 Number of Returns Examined: 135,775 Number of Returns Filed: 81,930,598 Recommended Additional Tax (in Thousands): 812,289