\pjnwill00 (v6',CYp B  dMbP?_"*+%1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 PArial1 xArial&?'?(?)?M dXX"dXX??@V General00.00#,##0 #,##0.00#,##0_);\(#,##0\)#,##0_);[Red]\(#,##0\)#,##0.00_);\(#,##0.00\)#,##0.00_);[Red]\(#,##0.00\)"$"#,##0_);\("$"#,##0\)"$"#,##0_);[Red]\("$"#,##0\) "$"#,##0.00_);\("$"#,##0.00\)%""$"#,##0.00_);[Red]\("$"#,##0.00\)0%0.00% 0.00E+00 #\ ?/? #\ ??/?? m/d/yy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ss m/d/yy\ h:mm\(0\))&#,##0" ";\-#,##0" ";\ \-\-" ";@" "-*#,##0.0" ";\-#,##0.0" ";\ \-\-" ";@" "/,#,##0.00" ";\-#,##0.00" ";\ \-\-" ";@" " " "@ " "@ " "@" "@" "@ 0.000%0.0% \(General\) 0;[Red]0 " "@ ##0.0E+0mm:ss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} }    l q Q V@n  x@ @ C@ @% @ @ @ @t x@i @x x@  @} @} @{ @{ @} @ @ @ @ @ @ @ @ @ @G @c[Table 10 -- Examination Coverage: Recommended and Average Recommended Additional Tax AfterPC;Examination, by Type and Size of Return, Fiscal Year 2000 PH@[Money amounts are in thousands of dollars, except as indicated]PQQQRQQQQQ Q Q QSS T U Percentage of S"" Dnon-CEP returns  G""!Returns examined!!!!!! Eexamined with no change ! H#Type and size of return# Returns filed29! Revenue agent!3#" 3 # ""# in Calendar3: Percentage1 @Non- 3Tax #Tax# Compliance 3Revenue  #Tax # Compliance " $Year 1999 [1,2] 4Total ;covered 4CEP [3] CEP [3] 4 auditor [3] $ examiner [3] $ center [3] 4agent $ auditor [3] $ center [3] $ -(1)~ 5@~ <@~ 5@~  @~ 5@~ <@~ < @ F(9) -(10) -(11) # . 6 : 6  6 . . 6 . . ^United States, total [2]~ o'~ f.+ tƌR=?~ fc@~ uA~ f`mA~ o@~ oA s[4] m[4] m[4] # . 6 : 6  6 . . 6 . .,%$Income, estate, and gift tax, total:/7=7A7// 7 / / &Taxable returns: [5]~ /i ~ 7&)=jl ?~ 7ި@~ A`6A~ 7A~ /{@~ /A~  72@~  /.@~  /:@ ,'$Individual income tax returns, total~ /~ 7%=1H}?~ 7e@~ AQ@~ 7A~ /u@~ /aA~  7*@~  /.@~  /:@(Nonbusiness returns:/7=7A7// 7 / /0)(Forms 1040A with TPI under $25,000 [6,7]~ / ! 7PTA %*=Du%T?DD 0Y@~ 7@~ A@~ 7r@~ /0@~ /( A~  7,@~  /*@~  /6@-)%All other returns by size of TPI: [7]/7=7A7// 7 / /* Under $25,000~ /P@jA7-@ %*=T?DD 0Y@~ 7@~ A?@~ 7@~ /@~ /@~  7*@~  /&@~  /;@*$25,000 under $50,000 ~ /7@ %*=۳d?DD 0Y@~ 7@~ A,@~ 77@~ /أ@~ /@~  7*@~  /*@~  /=@*$50,000 under $100,000~ /VS7@^@ %*=^?DD 0Y@~ 7@~ Ab@~ 7@y@~ /@~ /@~  7(@~  /,@~  /@@*$100,000 or more ~ /_A7@ %*=M?DD 0Y@~ 7@\@~ A@~ 7!@~ /@~ /@~  7&@~  />@~  /C@(Business returns:/7=7A7// 7 / /.)&Schedule C returns by size of TGR: [8]/7=7A7// 7 / /* Under $25,000~ /bCA7@ %*=c&/\l@DD 0Y@~ 7@~ AS@~ 7@~ /@~ /@~  7*@~  /*@~  /:@*$25,000 under $100,000~ /7~@ %*=ZVhj?DD 0Y@~ 7~ A@~ 7!@~ /@~ /@~  7*@~  /(@~  /F@*$100,000 or more ~ /=A7@@ %*=?DD 0Y@~ 7C@~ A+@~ 7@~ /`k@~ /ܲ@~  7.@~  /1@~  /E@.)&Schedule F returns by size of TGR: [8]/7=7A7// 7 / /*Under $100,000~ /A7@ %*=r6kb?DD 0Y@~ ?~ Az@~ 7x@~ /,@~ /X@~  7(@~  /<@~  /:@_$100,000 or more~ O]AK̠@ %*vM.}?DD 0Y@~ K@~ M@~ Kj@~ O"@~ O@~  K,@~  O6@~  O9@ l@! x@" @# @n$ @% @& @' @%( @) @* @+ @t, @i- @x. @/ @0 @}1 x@}2 @{3 x@{4 @}5 @6 @7 @8 @9 @: x@; @< x@= @> @G? @ # . 6 : 6  6 . . 6 . ..!'&Corporation income tax returns, except!.!6!:!6!!6!.!.! 6! .! ."(Form 1120S, total [9]~ "/$~ "7@"= #?~ "7F@~ "A@ "?N/A~ "/@~ "/@~ " 77@ " 0N/A~ " /P@+#(#Returns other than Form 1120F: [10]#"#2#"#2##C#"#"# 2# "# " $)No balance sheet returns~ $/A$7|@ %$$*$=mp$?D$D$ 0Y@~ $7L@~ $Al@ $?N/A~ $/~ $/|@~ $ 78@ $ 0N/A~ $ /S@)%)!Balance sheet returns by size of %/%7%=%7%A%7%/%/% 7% 0% /&* total assets:&/&7&=&7&A&7&/&/& 7& 0& /&'*Under $250,000 ~ '/ 6A'7@ %''*'=啗?D'D' 0Y@~ '7@~ 'A#@ '?N/A~ '/?~ '/@m@~ ' 77@ ' 0N/A~ ' /R@)(*!$250,000 under $1,000,000 ~ (/EA(7i@ %((*(=v;?D(D( 0Y@~ (7,@~ (Aɱ@ (?N/A~ (/?~ (/ b@~ ( 7;@ ( 0N/A~ ( /N@#)*$1,000,000 under $5,000,000~ )/lA)7+@ %))*)=r|@D)D) 0Y@~ )7A@~ )Ax@ )?N/A~ )/~ )/b@~ ) 7=@ ) 0N/A~ ) /L@3**+$5,000,000 under $10,000,000 ~ */@*7@ %****=W^z@D*D* 0Y@~ *7*@~ *A@ *?N/A~ */@~ */N@~ * 7:@ * 0N/A~ * /M@1+*)$10,000,000 under $50,000,000 ~ +/_@+7X@ %++*+=}OT'@D+D+ 0Y@~ +7W@~ +A@ +?N/A~ +/~ +/S@~ + 79@ + 0N/A~ + /K@3,*+$50,000,000 under $100,000,000 ~ ,/x@,7@ %,,*,=[[-@D,D, 0Y@~ ,7@W@~ ,A@ ,?N/A~ ,/~ ,/C@~ , 73@ , 0N/A~ , /L@3-*+$100,000,000 under $250,000,000 ~ -/x@-7<@ %--*-=NNl1@D-D- 0Y@~ -7f@~ -A@ -?N/A~ -/~ -/F@~ - 7*@ - 0N/A~ - /@Q@.*$250,000,000 or more~ ./$@.7@ %..*.=۶m۶m?@D.D. 0Y@~ .7t@~ .A@ .?N/A~ ./@~ ./R@~ . 7@ . 0N/A~ . /G@/`Form 1120F returns [10]~ /O@/Ku@ %//*/v1s?D/D/ 0Y@~ /K@V@~ /Mg@ /NN/A~ /O~ /O@Q@~ / K8@ / JN/A~ / OM@0#0.060:060060.0.0 60 .0 .+1a#Estate and trust income tax returns~ 1O1K@ %11*1v?D1D1 0Y@~ 1K@~ 1M+@ 1NN/A~ 1O~ 1OΦ@~ 1 K4@ 1 JN/A~ 1 OS@2#2.262:262262.2.2 62 .2 .3'Estate tax returns:3.363:363363.3.3 63 .3 .4' Total~ 4/@q@~ 47X@4= ڌ@~ 47@~ 4AE@ 4?N/A~ 4/~ 4/q@~ 4 7*@ 4 0N/A~ 4 /@ 5' Size of gross estate:5/575=575A5?5/5/5 75 05 /6)Under $1,000,000~ 6/@67$@ %66*6=k: @D6D6 0Y@~ 67~ 6A(@ 6?N/A~ 6/~ 6/a@~ 6 70@ 6 0N/A~ 6 /@#7)$1,000,000 under $5,000,000~ 7/@77@ %77*7=!@D7D7 0Y@~ 77?~ 7A*@ 7?N/A~ 7/~ 7/@]@~ 7 7(@ 7 0N/A~ 7 /@8b$5,000,000 or more~ 8OP@8K@ %88*8vN;@D8D8 0Y@~ 8K?~ 8MD@ 8NN/A~ 8O~ 8O4@~ 8 K(@ 8 JN/A~ 8 J$@9#9.969:969969.9.9 69 .9 .:aGift tax returns~ :OA:Kb@ %::*:vd?D:D: 0Y@~ :K@~ :MV@ :NN/A~ :O~ :O~ : K5@ : JN/A~ : J;#;.;6;:;6;;6;.;.; 6; .; .<+Employment tax returns~ </2<7g@ %<<*<=\Vcc?D<D< 0Y@~ <7ė@~ <A{@~ <7@~ </@a@~ </<@~ < 70@~ < /@~ < /=@1=+)Employment revenue officer examiners [11] =0N/A=76@ %== =0N/A =?N/A =BN/A~ =76@ =0N/A =0N/A = ?N/A~ = /$@ = 0N/A>+Excise tax returns [2]~ >/p)A>7@ %>>*>=z9K8?D>D> 0Y@~ >7А@~ >A@~ >7 c@~ >/L@~ >/~ > 7.@~ > /~ > 0$?IOther taxable returns [9,12] ?J[1]?K z@ %?? ?L[1]~ ?Ki@~ ?Mi@~ ?K~ ?O~ ?O&@~ ? K.@~ ? J~ ? O"@@ l@A x@B @C @nD @E @F @G q@%H R@I L@ J n@K @tL @iM @xN @O @P d@}Q @}R n@{S @{T @}U @V @W @X @Y @Z @[ @\ @] @^ @G_ @@#@.@6@:@6@@6@.@.@ 6@ .@ . A,Nontaxable returns: [13]A/A7A=A7AAA7A/A/A 7A 0A /&B+Partnership returns, Form 1065~ B/!>AB7@ %BB*B=<30>a1?DBDB 0Y@~ B7@~ BA8@ B?N/A~ B/@~ B/8@~ B 7B@ B 0N/A~ B /H@0C+(S corporation returns, Form 1120S [9,14]~ C/LEAC7@ %CC*C=t?DCDC 0Y@~ C74@~ CA@ C?N/A~ C/@~ C/@~ C 7B@ C 0N/A~ C /J@%DIOther nontaxable returns [13] DJ[1]DK@ %DD DL[1]~ DK?~ DM@ DNN/A~ DO~ DO~ D K? D JN/A~ D J(E See footnotes at end of table.EEEEEEEEE E E cF[Table 10 -- Examination Coverage: Recommended and Average Recommended Additional Tax AfterF NGFExamination, by Type and Size of Return, Fiscal Year 2000--Continued HH@[Money amounts are in thousands of dollars, except as indicated]IQIQIQIQIQIQIQIQIQI QI QJ"#JgRecommended additional tax JhJhJhJhJi'JjAverage recommended additional JjJ jJ kKeK1KnK8K8K8K8 Kctax per return (dollars)KcK cK lLeL3LE Revenue agentLH L#Tax L#TaxL# ComplianceLE Revenue agentLH L 3TaxL # ComplianceM#Type and size of return M4TotalMrCEP [3]Mq Non-CEP [3]M$ auditor [3]M$ examiner [3]M$ center [3]MdCEP [3]Mr Non-CEP [3]M 4 auditor [3]M $ center [3]N]~ N5(@~ N5*@~ N<,@~ N<.@~ N<0@~ N<1@~ N 2@~ N53@~ N 54@~ N <5@O"O2O2O"O"O"O"O2O 2O " P^United States, total [2]~ Pfj~ Pf~ PoW~ PoΈ ~ Po@~ Po`-A PV[4] Ps[4] P s[4] P m[4]Q#Q7Q7Q/Q/Q/Q/QQ7Q 7Q /,R%$Income, estate, and gift tax, total:R7R7R/R/R/R/RR7R 7R /S&Taxable returns: [5]~ S7>C~ S7~ S/@B~ S/A~ S/@@~ S/-A~ SNǠ~ S7G@~ S 7@~ S /L@,T'$Individual income tax returns, total~ T7~ T7@~ T/6~r~ T/A~ T/@@~ T/T-A~ T@~ T7 @~ T 7@~ T /T@U(Nonbusiness returns:U7U7U/U/U/U/UU7U 7U //V)'Form 1040A with TPI under $25,000 [6,7]~ V7%A~ V7x@~ V/@~ V/ @~ V/@~ V/(\A~ V$A~ V7@~ V 7$@~ V /2@-W)%All other returns by size of TPI: [7]W7W7W/W/W/W/WW7W 7W /X* Under $25,000~ X7XA~ X?~ X/b@~ X/@S@~ X/_@~ X/ @~ X~ X7J@~ X 7@~ X /4@Y*$25,000 under $50,000 ~ Y7A~ Y7>@~ Y/@~ Y/@~ Y/H@~ Y/@@~ Y(@~ Y7@~ Y 7@~ Y /@Z*$50,000 under $100,000~ Z7X A~ Z?~ Z/@I@~ Z/ @~ Z/@~ Z/@@~ Z~ Z7@~ Z 7@~ Z /p@[*$100,000 or more ~ [7`L~ [7@~ [/6~ [/0@~ [/@~ [/XA~ [@)@~ [7U@~ [ 7d@~ [ /@\(Business returns:\7\7\/\/\/\/\\7\ 7\ /.])&Schedule C returns by size of TGR: [8]]7]7]/]/]/]/]]7] 7] /^* Under $25,000~ ^7@~ ^?8@~ ^/ @~ ^/f@~ ^/@~ ^/O@~ ^ܾ@~ ^78@~ ^ 7@~ ^ /@_*$25,000 under $100,000~ _7pA~ _?~ _/@~ _/0@~ _/@~ _/@~ _~ _7@~ _ 7@~ _ /@` l@a @b @c @nd @e n@f @g @%h @i @j @k }@tl @im @xn @o @p @}q @}r @{s @{t @}u n@v @w n@x @y @z @{ @| @} @~ n@G @`*$100,000 or more ~ `7"~ `7@~ `/tA~ `/@~ `/Ȭ@~ `/@J@~ `@@~ `7z@~ ` 7@~ ` /@.a)&Schedule F returns by size of TGR: [8]a7a7a/a/a/a/aa7a 7a /b*Under $100,000~ b76@~ b?~ b/@~ b/@~ b/S@~ b/x@~ b~ b7@~ b 7@~ b /p@c_$100,000 or more~ cK`t@~ cN@~ cO@@~ cOĖ@~ cOP@~ cOZ@~ cWA~ cK_@~ c Kغ@~ c O@d#d7d7d/d/d/d/dd7d 7d /.e'&Corporation income tax returns, excepte7e7e/e/e/e/ee7e 7e / f' Form 1120S, total [9]~ f7d~ f7T_A~ f/Hf f0N/A~ f/8@~ f/@~ f~ f7p@ f ?N/A~ f /@+g(#Returns other than Form 1120F: [10]g7g7g/g/g/g/gg7g 7g / h)No balance sheet returns~ h7@~ h7` @~ h/@ h0N/A~ h0~ h/`@~ h(\*A~ h7 y@ h ?N/A~ h /D@)i)!Balance sheet returns by size of i7i7i/i0i0i/ii7i ?i /j* total assets:j7j7j/j/j/j/jj7j 7j /&k*Under $250,000 ~ k7@~ k7Q@~ k/@@ k0N/A~ k05@~ k/ @~ k\@~ k7"@ k ?N/A~ k /@)l*!$250,000 under $1,000,000 ~ l7`V A~ l7B@~ l/J A l0N/A~ l0~ l/t@~ l@~ l7`@ l ?N/A~ l /@#m*$1,000,000 under $5,000,000~ m7@YA~ m7}@~ m/A m0N/A~ m0~ m/P@~ mA~ m7 @ m ?N/A~ m /@3n*+$5,000,000 under $10,000,000 ~ n7@~ n7@~ n/ @ n0N/A~ n0~ n/@j@~ nv'A~ n7@ n ?N/A~ n /@1o*)$10,000,000 under $50,000,000 ~ o7A~ o7@~ o/U A o0N/A~ o0~ o/@~ o @~ o7P@ o ?N/A~ o /m@3p*+$50,000,000 under $100,000,000 ~ p7.A~ p7@~ p/A p0N/A~ p0~ p/@~ p0 A~ p7A p ?N/A~ p /@3q*+$100,000,000 under $250,000,000 ~ q77A~ q7!@~ q/( A q0N/A~ q0~ q/X@~ qGA~ q7A q ?N/A~ q / @r*$250,000,000 or more~ r7~ r7~ r/ܸA r0N/A~ r0@~ r/@~ r ~ r7A r ?N/A~ r /@s`Form 1120F returns [10]~ sKlA~ sK8A~ sO`X@ sJN/A~ sJ~ sO,@~ sMu~ sKK% s NN/A~ s Oi@t#t7t7t/t/t/t/tt7t 7t /+ua#Estate and trust income tax returns~ uKJ A~ uN~ uOx A uJN/A~ uJ~ uO @~ uW~ uK4@ u NN/A~ u O@v#v7v7v/v/v/v/vv7v 7v /w'Estate tax returns:w7w7w/w/w/w/ww7w 7w /x' Total~ x7/A~ x7@~ x/,~ |N@~ |O', |JN/A~ |J~ |O3@~ |Wʫl~ |KA | NN/A~ | OH@}#}7}7}/}/}/}/}}7} 7} /~aGift tax returns~ ~K$A~ ~N~ ~O$A ~JN/A~ ~J~ ~J~ ~W~ ~K A ~ NN/A~ ~ J#77////7 7 / l@ @ @ @n @ n@ @ @% @ @ @ )@t 4@i @x @ :@ 1@} @} @{ .@{ [ \[ [ [ [ [ [ n[ [ [ R[@ [+Employment tax returns~ 7h A~ 7p A~ /@~ /@~ /`g@~ /(@~ CA~ 7b@~ 7@~ / z@1+)Employment revenue officer examiners [11]~ 7@ ?N/A 0N/A~ /@ 0N/A 0N/A N/A ?N/A~ 7@ 0N/A+Excise tax returns [2]~ 7A~ 7@~ /R A~ 0~ 0~ /~ @~ 7@'@~ 7@~ 0$IOther taxable returns [9,12]~ K@~ K5@~ O@~ J~ J~ Oi@~ MhA~ K@~ N~ OF@#66:p..6 6 . ,Nontaxable returns: [13]77=///7 7 0 &+Partnership returns, Form 1065 ?N/A ?N/A >N/A 0N/A 0N/A 0N/A N/A ?N/A ?N/A 0N/A 0+(S corporation returns, Form 1120S [9,14] ?N/A ?N/A >N/A 0N/A 0N/A 0N/A N/A ?N/A ?N/A 0N/A %IOther nontaxable returns [13] NN/A NN/A LN/A JN/A JN/A JN/A WN/A NN/A NN/A JN/A XN/A - Not applicable.YYYYYYYY Y Y \[1] In general, examination activity may be associated with returns filed in the previous calendar year. However, this relationship is only approximate. Therefore, for some [[[[[[[[ [ [ Z\categories, there are either no returns or a smaller number of returns filed in Calendar Year 1999, compared to the number with examination activity in Fiscal Year 2000 (as indicated by [[[[[[[[ [ [ Z\data in other columns).[[[[[[[[ [ [ Zs\k[2] Excludes excise tax returns filed with the Customs Service and Bureau of Alcohol, Tobacco and Firearms.[[[[[[[[ [ [ Z\[3] CEP (Coordinated Examination Program) covers a taxpayer, and its effectively controlled entities, that warrants application of team examination procedures. Tax auditors are [[[[[[[[ [ [ [ [\Compliance personnel who are required to have nine hours of accounting and who perform examinations on selected returns. Tax examiners are Compliance personnel who perform [[[[[[[[ [ [ [ [\}examinations on certain returns. Compliance center personnel are also tax examiners who perform correspondence examinations.[[[[[[[[ [ [ [ [\[4] Not computed.[[[[[[[[ [ [ [ [\[5] Comprises all returns except those of tax-exempt/government entity organizations and employee plans and those returns shown as Employment, Employment revenue officer [[[[[[[[ [ [ [ [5\-examiners, Excise, and Other taxable returns.[[[[[[[[ [ [ [ [X\P[6] Form 1040A is one of the two IRS individual income tax return short forms.\[7] TPI (total positive income) is, in general, the sum of all positive amounts shown for the various sources of income reported on the individual income tax return, and, thus, excludes }\unet losses. For example, it includes business or profession net income, but not business or profession net loss.\[8] Schedule C returns are filed by nonfarm sole proprietors. Schedule F returns are filed by farm sole proprietors. TGR stands for total gross receipts. \[9] Forms 1120S are returns filed by qualifying corporations electing to be taxed through shareholders. Under certain conditions, some of these corporations were subject to tax and \are included in other taxable returns in this table. Otherwise, they are included in nontaxable returns. Total for corporations also excludes certain other types of j\bcorporations, which are also included in other taxable returns described in footnote 12, below. \[10] Forms 1120F are returns filed by foreign corporations with U.S. income, other than foreign life insurance companies and foreign sales corporations.\[11] Comprises work performed by a revenue officer examiner. (Revenue officer examiners were transferred to the examination function from the collection function in 1996; therefore, N\Fexamination data for them are only available starting with that year.)\[12] Includes Forms 1120S (for S corporations reporting a tax; see also footnote 9); 1120-FSC (foreign sales corporations); 8288 (withholding tax returns for disposition by foreign G\?persons of U.S. property interests); and certain other returns.l[[[[#[u[D[[J[[[[[[[[[[[[[[@[\[13] Includes Form 1120-DISC (domestic international sales corporations); Form 1120-IC-DISC (interest-charge domestic international sales corporations); Form 1066 (real estate mortgage \investment conduits); and certain other returns filed by flow through entities, such as partnerships (Form 1065), S corporations (Form 1120S), except as noted in footnote 9, and \certain others, that have tax consequences applicable to the partners, shareholders, or other owners, as well as certain other returns. Excludes returns of tax-exempt/government \entity organizations. q\i[14] Includes most Form 1120S returns (S corporations that are nontaxable; see also footnotes 9 and 12). @\8NOTE: Detail may not add to totals because of rounding.\SOURCE: 2000 IRS Data Book, Publication 55b. Also Small Business/Self-Employed, Compliance Policy, Compliance Workload Selection and Delivery, Examination F\>Management Information, System and Automation S:C:CP:CW:EMIS. [ [ [ [ [ [ n[ x[ [ [ @ @ @ @ @ @@@[@[@[@[@[@[@[                 ]P== W8 , ]P W8 , ]P+ W8 , = %> "