During Trump's presidency, 2 of his nemeses faced invasive IRS audits that impacted about 1 out of 30,600 in 2017 and 1 out of 19,250 in 2019

• Former FBI director James Comey and his deputy Andrew McCabe faced intensive IRS audits in 2017 and 2019, respectively.
• The IRS audit program affected about one in 30,600 individual tax returns in 2017 and one in 19,250 in 2019.

Former FBI director James Comey and his deputy Andrew McCabe — both nemeses of former President Donald Trump — were subjected to rare, random IRS audits during Trump's presidency, The New York Times reported.

In 2017, the IRS selected about 5,000 individuals who would undergo the intensive audit out of 153 million taxpayers who filed for returns that year, according to The Times report, equivalent to one out of 30,600.

Among those who were subject to the random audit was Comey, who was abruptly fired as FBI director in May 2017 by Trump over the bureau's probe into Trump's ties to Russia.

Two years later, McCabe, who served as deputy to Comey before being appointed acting FBI director after his firing, underwent the same type of audit by the IRS. McCabe was among the 8,000 returns subjected to the audit out of the 154 individual million returns filed that year — or about one in 19,250.

McCabe was dismissed a day before he was set to retire following a string of public attacks by the former president, who accused him of corruption.

Per notices sent by the IRS and obtained by The Times, Comey was notified in 2019 that his 2017 return, which was filed jointly with his spouse, would be audited, and McCabe was notified in 2021 for his 2019 return, also filed jointly with his spouse.

"The results of this and other compliance research examinations will improve our efforts to help taxpayers understand and follow the tax law," the letters read. "It will also reduce unnecessary and costly examinations, and reduce burden on taxpayers."

Given the slim chances of being selected for the invasive audit, it appears to be an extraordinary instance that two former FBI directors, both of whom were opponents of the incumbent president at the time, would be subjected to the random program.

"Lightning strikes, and that's unusual, and that's what it's like being picked for one of these audits," John Koskinen, who served as IRS commissioner from 2013 to 2017, told The Times.

"The question is: Does lightning then strike again in the same area? Does it happen?" Koskinen continued. "Some people may see that in their lives, but most will not — so you don't need to be an anti-Trumper to look at this and think it's suspicious."