Tax shelters cost the Treasury $24 billion last year.

A Ralph Nader research group said that, of the $24 billion, 82% of the money went to people with annual incomes above $100,000. The group blamed President Reagan’s tax policies for the one-third increase in shelter losses to the Treasury since 1981. Nader’s group drew on statistics from the IRS, the SEC, state agencies and industry sources. The report estimated that $49 billion was invested in shelters in 1983 and $65 billion in 1984. The tax loss was $10 billion in 1980, $18 billion in 1981 and $24 billion last year.