\pjnwill00 q ? c&AOQB  dMbP?_"*+%1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 PArial1 Arial1 Arial1 xArial1 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" ";\ \-\-" ";@" " ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -U C C  C  C  C  C C C C C C C C C C C  C ( C & C ' C % C  C  C  C  C  C  C $&<C "8C "8C "<C $"<C ! ,C  (C "8C "8C "<C $"<C ! ,C $"<C  (C  ,C $&<C "8C "<C "8C $&<C  (C 8C  (C  ,C  ,C  ,C  ,C   ,C  ,C ! ,C ! ,C $"<C "<C "<C !#<C #8C  ,C  ,C ! ,C ! ,C   ,C  ,C !#<C  ,C  ,C 8C 8C 8C $ C $ C  U} }   q  l@% i@ K@ i7@n  n     n : n  z@                n @ Ke]Table 11 -- Examination Coverage: Returns Examined with Unagreed Recommended Additional Tax G?After Examination, by Type and Size of Return, Fiscal Year 20003+[Money amounts are in thousands of dollars]  .GH$HTaxable returns examined [1]HIGHHAmount unagreed H I/Type and size of return Revenue agent) !Tax Compliance!- Revenue agent)  !Tax ! Compliance  Total [2],CEP [3]* Non-CEP [3,4]" auditor [3,5] center [3]" Total [2],CEP [3], Non-CEP [3,4] " auditor [3,5] " center [3]0~ ?~ #@~ +@~ #@~ @~ #@~ #@~ # @~  #"@~  #$@$9:99$99 9 9 ?United States, total [6]2 @@@ D D8D9D:D;. AА@D D8D9D:D;2 A@ D D8D9D:D;82 A4@ D D8D9D:D;8. A0@D D8D9D:D;2 @%EbA 2D D8D9D:D;8. AXAD D8D9D:D;2 ACFA D D8D9D:D;82 A@ ND D8 D9 D: D; 8. A$@D D8 D9 D: D;    %     %    + 1#Income, estate, and gift tax, total. %@@D DD-D0D6. @D DD-D0D6. @D DD-D0D6 @$ 1. 0@D DD-D0D6. %`ӷaAD DD-D0D6. WAD DD-D0D6.  ZFAD DD-D0D6 @$ 1. $@D D D- D0 D6 , 2$Individual income tax returns, total %@ % 5@ % "@ % @ % @ % %\.A % @ % B*A % @ %  @ %  3Nonbusiness returns: %     %    04(Forms 1040A with TPI under $25,000 [7,8]%@ %~ ~ x@~ @~ @%@ % n~ ~ @~  :@~  @-4%All other returns by size of TPI: [8]%%  5 Under $25,000%<@ %~ ~ @~ 8@~ r@%Q@ % n~ ~ @T@~  $@~  @5$25,000 under $50,000 %Ƥ@ %~ ~ @~ T@~ k@%@D@ % n~ ~ @~  O@~  x@5$50,000 under $100,000% @ %~ ~ @~ \@~ i@%@k@ % n~ ~ e@~  @~  p@5$100,000 or more %A@ %~ 0@~ @~ L@~ l@%A % n~ @~  {A~  @~  @3Business returns:%%  .4&Schedule C returns by size of TGR: [9]%%  5 Under $25,000%@@ %~ ~  y@~ 0{@~ x@%@ % n~ ~ !@~  P@~  @5$25,000 under $100,000%@ %~ ~  @~ @~ S@%*@ % n~ ~ *@~  @~  s@5$100,000 or more %أ@ %~ @~ t@~ @~ L@%A % n~ C@~  A~  @~  @.4&Schedule F returns by size of TGR: [9]%%  5Under $100,000%O@ %~ ~ I@~  @~ @%@ % n~ ~ @~  T@~  @B$100,000 or more8f@ %~ 7@~ 7d@~ 7(@~ 7@8@g@ % n~ 7@~ 7x@~  7@~  7@&;&  .2&Corporation income tax returns, except'    '    !2 Form 1120S, total [10]%ި@ % +h@ % +@ % + <N/A@ % +%[A % nWA % +()A % +  <N/A F@ % + +3#Returns other than Form 1120F: [11]%<% <  l! " # }$ % & ' ( ) * + , - n@. / n0 1 :2 3 4 5 6 n7 8 n9 : ; < = > ,@?  4No balance sheet returns %c@ % ~  @~ b@ <N/A~ @ %p@ %  n~ W@~ @ <N/A~ F@)!4!Balance sheet returns by size of !%!!!<!!%!!! <! "5 total assets:"'" " "=" "'" " " =" &#5Under $250,000 #%x@ %##~ #?~ #`@ #<N/A~ #@#%X@ %## n~ #Q@~ #F@ # <N/A~ # )$5!$250,000 under $1,000,000 $%z@ %$$~ $@~ $pz@ $<N/A~ $@$%A %$$ n~ $=@~ $A $ <N/A~ $ #%5$1,000,000 under $5,000,000%%p~@ %%%~ %*@~ %}@ %<N/A~ %%%<@ %%% n~ %`@~ %@ % <N/A~ % 3&5+$5,000,000 under $10,000,000 &%i@ %&&~ &@~ &h@ &<N/A~ &&%@ %&& n~ &@~ &@ & <N/A~ & 1'5)$10,000,000 under $50,000,000 '% v@ %''~ '*@~ 'Pu@ '<N/A~ ''%A %'' n~ '4@~ 'A ' <N/A~ ' 3(5+$50,000,000 under $100,000,000 (%`@ %((~ (2@~ (\@ (<N/A~ ((%`9@ %(( n~ (@~ ( @ ( <N/A~ ( 3)5+$100,000,000 under $250,000,000 )%e@ %))~ )E@~ )@`@ )<N/A~ ))%8@ %)) n~ )@@~ )p@ ) <N/A~ ) *5$250,000,000 or more*%@ %**~ *@~ * d@ *<N/A~ **%WA %** n~ *?q~ *@A * <N/A~ * +CForm 1120F returns [11]+8=@ %++~ +71@~ +7(@ +DN/A~ +7+8XA %++ n~ +70@~ +7_@ + DN/A~ + 7,,', , , , ,', , , , +-E#Estate and trust income tax returns-8(@ %--~ -7~ -7@ -DN/A~ -7@-8XA %-- n~ -7~ -7XA - DN/A~ - 7..'. . . . .'. . . . /2Estate tax returns:/'/ / /</ /'/ / / / 02 Total0%w@ %240? %240Pw@ %24 0<N/A0@ %240%<#A %00 n0@ %240$"A %24 0 <N/A0 ?@ %24  12 Size of gross estate:1%11111%111 1 24Under $1,000,0002%U@ %22~ 2~ 2@U@ 2<N/A~ 2?2%@ %22 n~ 2~ 2@ 2 <N/A~ 2 ?@#34$1,000,000 under $5,000,0003%`i@ %33~ 3~ 3@i@ 3<N/A~ 3?3%)@ %33 n~ 3~ 3)@ 3 <N/A~ 3 4F$5,000,000 or more48U@ %44~ 47?~ 47U@ 4DN/A~ 4748-A %44 n~ 47@~ 47؎A 4 DN/A~ 4 755'5 5 5 5 5'5 5 5 5 6EGift tax returns68`u@ %66~ 67~ 67`u@ 6DN/A~ 6768FA %66 n~ 67~ 67FA 6 DN/A~ 6 777'7 7 7 7 7(7 7>7 7 81Employment tax returns8%@ %88~ 8@m@~ 8,@~ 8S@~ 88% A %88 n~ 8HAA~ 8@~ 8 `@~ 8 8910Employment revenue officer examiners [12] 9%q@ %99~ 9~ 9~ 9q@~ 99%&@ %99 n~ 9~ 9~ 9 &@~ 9 :1Excise tax returns [6]:%@ %::~ :^@~ :@~ :~ ::% @ %:: n~ :@~ :`@~ : ~ : %;6Other taxable returns [10,13];8J@ %;;~ ;7G@~ ;7@~ ;7~ ;7;8@ %;; n~ ;7D@~ ;7a@~ ; 7~ ; 7<JN/A - Not applicable.<K<<<<<<<< < < < =J[1] Comprises all returns except those of tax-exempt/government entity organizations, employee plans, and others shown as nontaxable in Table 10, file 00db10ex.xls, or =K======== = = = >>J6mentioned in footnote 13, Table 10, file 00db10ex.xls.>K>>>>>>>> > > > ?J[2] Included in the grand total, but not in the detail, are 281 returns with $4,658,000 in unagreed additional tax that were examined by tax examiners. ?K???????? ? ? ? @D@A@B@C@D@E@F@Gf@H@I@J@K@L@M-@@N@O@PR@Q@RK@SE@T@W?@X @Y @Z @[@\@]@^@_@@J[3] CEP (Coordinated Examination Program) covers a taxpayer, and its effectively controlled entities, that warrants application of team examination procedures. Tax auditors are @KAJCompliance personnel who are required to have nine hours of accounting and who perform examinations on selected returns. Tax examiners are Compliance personnel who perform AKBJ|examinations on certain returns. Compliance center personnel are also tax examiners who perform correspondence examinations.BKCJ[4] Included in the grand total for revenue agents (non-CEP), but not in the detail, are 8 returns with $228,000 in unagreed additional tax that were examined by tax examiners. CKDJ[5] Included in the grand total for tax auditors, but not in the detail, are 273 returns with $4,430,000 in unagreed additional tax that were examined by tax examiners.DKsEJk[6] Excludes excise tax returns filed with the Customs Service and Bureau of Alcohol, Tobacco and Firearms.EKXFJP[7] Form 1040A is one of the two IRS individual income tax return short forms.FKGJ[8] 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 GK~HJvnet losses. For example, it includes business or profession net income, but not business or profession net loss. HKIJ[9] Schedule C returns are filed by nonfarm sole proprietors. Schedule F returns are filed by farm sole proprietors. TGR stands for total gross receipts.IKJJ[10] 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 JKKJare included in other taxable returns in this table. Total for corporations also excludes certain other types of corporations, which are included in other taxable returns, described KKLJin footnote 13, below. LKMJ[11] Forms 1120F are returns filed by foreign corporations with U.S. income, other than foreign life insurance companies and foreign sales corporations.MKNJ[12] Comprises work performed by a revenue officer examiner. (Revenue officer examiners were transferred to the examination function from the collection function in 1996; therefore, NOJFexamination data for them are only available starting with that year.)PJ[13] Includes Forms 1120S (for S corporations reporting a tax; see also footnote 10); 1120-FSC (foreign sales corporations); 8288 (withholding tax returns for disposition by foreign GQJ?persons of U.S. property interests); and certain other returns.ARJ9NOTE: Detail may not add to totals because of rounding. SJSOURCE: 2000 IRS Data Book, Publication 55b. Also Small Business/Self-Employed, Compliance Policy, Centralized Workload Selection and Delivery, Examination Management ;TL3Information, System and Automation S:C:CP:CW:EMIS.WKXKYKZKZK[K[K\K\K]K]K^K^K_K_K`@@a@b@c@d@e@f@g@h@i@j@k@l@m@@n@o @p @`K`KaKaKbKbKcKcKdKdKeKeKfKfKgKgKhKhKiKiKjKjKkKkKlKlKmKmKnKoKpK]P << 11 , ]P  <J< 12, ]>8<: = %> "