\pjnwill00 X %E?B  dMbP?_"*+%1 Arial1 Arial1 Arial1 Arial1 Arial1 PArial1 Arial1 Arial1 Arial1 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_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -W 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 !#C $&<C  (C 0C  (C "8C  (C  ,C  ,C  ,C  ,C   ,C  ,C ! ,C 8C 8C 8C "8C "<C $&<C "8C "8C "<C $"<C $"<C "<C $"<C  (C ! ,C ! ,C "<C ! ,C ! ,C $"<C !#<C  ,C ! ,C ! ,C ! ,C   ,C  ,C !#<C !#<C  ,C  ,C  U} }   X  l@% n@ 4@ 7@n  n    n  n  d@ @ z@ @ @} @} @{ @{ @} @ @ @ @ @ @ @ @ @ n@G @jbTable 12 -- Examination Coverage: Returns Examined Involving Protection of Revenue Base, by Type 0(and Size of Return, Fiscal Year 2000 [1]3+[Money amounts are in thousands of dollars]  $)Taxable returns examined [2]***+*Amount protected** * +/ Revenue agent. ,Tax, Compliance, Revenue agent.  ,Tax , Compliance Type and size of return0 Total [3],CEP [4], Non-CEP [4] auditor [4,5] center [4] Total [3],CEP [4], Non-CEP [4] auditor [4,5] center [4] 23433333 3 3!~ 1?~ -@~ -@~ -@~ -@~ -@~ -@~ - @~  -"@~  -$@   5 9 < < < < <  5 >United States, total [6]2 ?@ D D9D:D;D<. @@D D9D:D;D<2 A@ D D9D:D;D<82 A@ D D9D:D;D<8. A@%@D D9D:D;D< A8IOA %  . AZFAD D9D:D;D<2 AB/A +D D9D:D;D<82 ?`@ D D9 D: D; D< 8. @ @D D9 D: D; D<   6       6 + "#Income, estate, and gift tax, total @ % . 7@D DD.D1D7. :@D DD.D1D7 :[@$ 1. :"@D DD.D1D7. :eeKAD DD.D1D7. :P FAD DD.D1D7. :x"AD DD.D1D7 @$ 1. 7@D D D. D1 D7 , #$Individual income tax returns, total  4@ %  7 @ % :@ % :[@ % :@ % :pA %   :@R@ % :@ % @ %  7`@ % $Nonbusiness returns:7::::::  70%(Forms 1040A with TPI under $25,000 [7,8]c@ %~ 7~ :@~ :@~ :E@:@ % ~ :~ :@~   @~  7@-%%All other returns by size of TPI: [8]7::::::  7& Under $25,000R@ %~ 7~ :l@~ : @~ :~@:@ % ~ :~ :(@~  ȏ@~  7A@&$25,000 under $50,000 Z@ %~ 7~ :@~ :H@~ :@:@ % ~ :~ :\@~  X@~  7@&$50,000 under $100,000T@ %~ 7~ :@~ :@~ :0y@:e@ % ~ :~ :@~  k@~  7@&$100,000 or more N@ %~ 7@~ :l@~ :@~ :`l@:*@ % ~ :@~ :@~  ۽@~  7Ћ@$Business returns:7::::::  7.%&Schedule C returns by size of TGR: [9]7::::::  7& Under $25,000@ %~ 7~ : b@~ :w@~ :@:@ % ~ :~ :s@~  ~@~  7@&$25,000 under $100,000@ %~ 7~ :~@~ :h@~ :(@:q@ % ~ :~ :Ԕ@~  @~  7@&$100,000 or more @ %~ 7?~ :h@~ :@~ :^@:@ % ~ :@Q@~ :c@~  @~  7l@.%&Schedule F returns by size of TGR: [9]7::::::  7&Under $100,000V@ %~ 7~ :2@~ :9@~ :G@:\@ % ~ :~ :2@~  C@~  7K@B$100,000 or more( j@ %~ 8~ ;_@~ ;@@~ ;J@;j@ % ~ ;~ ;أ@~  (A@~  8d@ 7::::::  7.#&Corporation income tax returns, except7::::::  7!# Form 1120S, total [10]@ %78@ %!,:$@ %!, =N/A:@ %!,:HA % :^FA %!,:|A %!,  N/A 7 %!,  l@%! @" @# @n$ }@% @& @' @( @) @* @+ @, @- @. n@/ @0 n@}1 @}2 :@{3 @{4 @}5 @6 @7 n@8 @9 n@: @; @< @= @> !@G? @+ $#Returns other than Form 1120F: [11]  7 : = : : : :  7 !%No balance sheet returns!V@ %!!~ !72@~ !:R@ !=N/A~ !:!:XA %!! ~ !:@~ !:D@ ! N/A~ ! 7)"%!Balance sheet returns by size of ""7":"=":":":":" " 7#& total assets:##7#:#=#:#:#:#:# # 7&$&Under $250,000 $P@ %$$~ $7?~ $:@P@ $=N/A~ $:$:g@ %$$ ~ $:~ $:g@ $ N/A~ $ 7)%&!$250,000 under $1,000,000 %`@ %%%~ %7?~ %:`@ %=N/A~ %:?%: @ %%% ~ %:~ %: @ % N/A~ % 7#&&$1,000,000 under $5,000,000&j@ %&&~ &7@~ &:i@ &=N/A~ &:&: @ %&& ~ &:~ &: @ & N/A~ & 73'&+$5,000,000 under $10,000,000 '`@ %''~ '7?~ ':_@ '=N/A~ ':':D@ %'' ~ ':~ ':D@ ' N/A~ ' 71(&)$10,000,000 under $50,000,000 (q@ %((~ (75@~ (:p@ (=N/A~ (:(:@ %(( ~ (:@~ (:B@ ( N/A~ ( 73)&+$50,000,000 under $100,000,000 ) h@ %))~ )79@~ ):e@ )=N/A~ ):):G@ %)) ~ ):@~ ):@ ) N/A~ ) 73*&+$100,000,000 under $250,000,000 *n@ %**~ *7J@~ *:h@ *=N/A~ *:*:{@ %** ~ *:@~ *:`@ * N/A~ * 7+&$250,000,000 or more+@ %++~ +70@~ +:s@ +=N/A~ +:@+:FA %++ ~ +: EA~ +:8A + N/A~ + 7,CForm 1120F returns [11],(3@ %,,~ ,8@~ ,;(@ ,DN/A~ ,;,;J@ %,, ~ ,;@@~ ,;@ , EN/A~ , 8- --7-:-:-:-:-:-:- - 7+.F#Estate and trust income tax returns.(a@ %..~ .8?~ .;a@ .DN/A~ .;.;@ %.. ~ .;4@~ .;@ . EN/A~ . 8/ //7/:/:/:/:/:/:/ / 70#Estate tax returns:0070:0:0:0:0:0:0 0 71# Total1H@ %3517? %351:@ %35 1=N/A1:F@ %351:pA %11 1:S@ %351:XcA %35 1 N/A1 7@ %35  2# Size of gross estate:2272:2:2:2:2:2:2 2 73%Under $1,000,0003]@ %33~ 37~ 3:\@ 3=N/A~ 3:@3:f@ %33 ~ 3:~ 3:P@ 3 N/A~ 3 7`a@#4%$1,000,000 under $5,000,0004w@ %44~ 47?~ 4:v@ 4=N/A~ 4::@4:=@ %44 ~ 4:S@~ 4:@ 4 N/A~ 4 7@~@5G$5,000,000 or more5(b@ %55~ 58~ 5;@a@ 5DN/A~ 5;*@5;@ %55 ~ 5;~ 5;@ 5 EN/A~ 5 8Pr@6 6676:6:6:6:6:6:6 6 77FGift tax returns7(R@ %77~ 78~ 7;R@ 7DN/A~ 7;7;~@ %77 ~ 7;~ 7;~@ 7 EN/A~ 7 88 8878:8:8:8:8:8:8 8 7"9"Employment tax returns 9@ %99~ 97@j@~ 9:}@~ 9:?@~ 9:&@9:|A %99 ~ 9:@~ 9:TA~ 9 r@~ 9 7@1:")Employment revenue officer examiners [12]:@S@ %::~ :7~ ::~ ::@S@~ ::::\@ %:: ~ ::~ ::~ : \@~ : 7;"Excise tax returns [6];@ %;;~ ;7r@~ ;:Ȑ@~ ;:~ ;:;:~@ %;; ~ ;:@R@~ ;:@~ ; ~ ; 7"<'Other taxable returns [13]<(A@ %<<~ <80@~ <;3@~ <;~ <;<;@ %<< ~ <;@~ <;@~ < (~ < 8=HN/A - Not applicable.>H[1] Protection of the revenue base comprises any action taken by the Internal Revenue Service to prevent the release of funds from the U.S. Treasury in response to taxpayer L?HDefforts to recoup all, or part, of previously assessed and paid tax.@@%A@B(@C@nD@E@F@GU@H@I{@J\@K@L@M@N@O@P@}Q@}R@{SR@{T@}UK@VF@W@@H[2] Comprises all returns except those of tax-exempt/government entity organizations, employee plans, and others shown as nontaxable in Table 10 or mentioned in footnote 13, $AHTable 10, file 00db10ex.xls.BH[3] Included in the grand total, but not in the detail, are 135 returns with $1,226,000 protected that were examined by tax examiners.CH[4] CEP (Coordinated Examination Program) covers a taxpayer, and its effectively controlled entities, that warrants application of team examination procedures. Also included in Non-DHCEP total, but not in the detail, are 5 returns with $43,000 protected that were examined by tax examiners. Tax auditors are Compliance personnel who are required to have nine hours EHof accounting and who perform examinations on selected returns. Tax examiners are Compliance personnel who perform examinations on certain returns. Compliance center QFHIpersonnel are also tax examiners who perform correspondence examinations.GH[5] Included in the grand total for tax auditors, but not in the detail, are 130 returns with $1,184,000 protected that were examined by tax examiners.wHHo[6] Excludes excise tax returns filed with the Customs Service and the Bureau of Alcohol, Tobacco and Firearms.XIHP[7] Form 1040A is one of the two IRS individual income tax return short forms.JH[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 ~KHvnet losses. For example, it includes business or profession net income, but not business or profession net loss. LH[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. MH[10] Forms 1120S are filed by qualifying corporations electing to be taxed through shareholders. Under certain conditions, some of these corporations were subject to tax and NHare 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. See OH footnote 13. PH[11] Forms 1120F are returns filed by foreign corporations with U.S. income, other than foreign life insurance companies and foreign sales corporations.QH[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, NRHFexamination data for them are only available starting with that year.)SH[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 GTH?persons of U.S. property interests); and certain other returns.BUH:NOTE: Detail may not add to totals because of rounding. VHSOURCE: 2000 IRS Data Book, Publication 55b. Also Small Business/Self-Employed, Compliance Policy, Centralized Workload Selection and Delivery, Examination Management ;WH3Information, System and Automation S:C:CP:CW:EMIS.]P== 11 , ]P =J= 12, ]>9<; ]( h = %> "