Following historically low examination rates in 2020, the IRS plans to ramp up tax audits of small businesses by about 50% next year (2021). The increase in audits will apply to both partnerships and pass-throughs, said the IRS. The audit net will be wide – from local mom-and-pop retail stores to technology startups to those business with historically low audit rates. To man these efforts, the IRS is hiring more than 50 specialized auditors to work the uptick in cases and expects to have them in place by February 2021.