If the FDIC had additional funding they could bolster the Deposit Insurance Fund (DIF) and suspend bank assessments for community banks under a total asset threshold.
The study, which was included in Olsen's annual report to Congress in January, used data from 2009 tax returns to plot the DIF scores for sole proprietorships across the country.
"If your return is selected because of a high score under the DIF system, the potential is high that an examination of your return will result in a change to your income tax liability, " says an IRS publication that explains the auditing process.