� \pjnwill00 (U@D �%�?B�  dMbP?_"*+�%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 P�Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 x�Arial��&�?'�?(�?)�?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\(0\) " "@ " "@ " "@" "@" "@30#,##0" ";\-#,##0" ";\-\-" ";@" "+(#,##0" ";\-#,##0" ";\-\-" ";@" " ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -T 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 8��C  (C 8�C 0�C  (�C  (�C "8�C  ,�C  ,�C  ,�C  ,�C   ,�C  (�C "8��C "8�C "<�C %"<��C " ,��C  ,�C " ,�C "8C "8C "<�C "<�C " ,�C " ,�C "8�C %"<�C "#<�C  (C 8C 8�C  ,C %&<�C %&<�C 8�C 8�C  ,�C " ,�C " ,�C   ,�C  ,�C "#<�C  ,�C  ,�C  �C  �������������U} �#} �  U  �l@% ��@ �4@  � � ��� �n� �n� ��� ��� ��� �n� �� �n� ��� �z� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� �n� ���wTable 13 -- Examination Coverage: Returns Examined Resulting in Refunds, by Type and Size of Return, Fiscal Year 2000 0([Money amounts are thousands of dollars]$>Taxable returns examined [1]9Recommended refunds  9?:  :';'''8 ' 8Type and size of return(< Revenue agent= (Tax( Compliance(< Revenue agent=  (Tax ! Compliance) Total [2]/CEP [3]0 Non-CEP [3,4]5 auditor [3,5]5 center [3]5 Total [2]5CEP [3]5 Non-CEP [3,4] 5 auditor [3,5] 5 center [3] ~ *�?~ *@~ 1@~ 1@~ 1@~ 1@~ 1@~ 1 @~  1"@~  1$@ ! + + 2 6 6 6 6 6 6 6 @United States, total [6] A�7@ % � �. A@D �D9�D:�D;�D<�2 B@  D �D9�D:�D;�D<�8�2 B#@ �D �D9�D:�D;�D<�8�. B@D �D9�D:�D;�D<� Bg.FA % � � D�. B=AD �D9�D:�D;�D<�2 B*A >D �D9�D:�D;�D<�8�2 B@ D � D9� D:� D;� D<� 8�. B`@D � D9� D:� D;� D<�  ! , , 3 3 3 3 3 3 3 3+ "#Income, estate, and gift tax, total. ,`@D �D�D.�D1�D7�. ,@D �D�D.�D1�D7�. 3@D �D�D.�D1�D7� 3@$ ��1. 3@D �D�D.�D1�D7�. 3biEAD �D�D.�D1�D7�. 3 �!@? ��@+ $#Returns other than Form 1120F: [11] , , 3 3 3 3 3 3 3 3 !%No balance sheet returns!,]@ %!�!�~ !,2@~ !3X@ !7N/A~ !3�?!3`@ %!�!� ~ !3@~ !3@ ! 7N/A~ ! 3@)"%!Balance sheet returns by size of ",","3"3"3"3"3"3" 3" 3#& total assets:#,#,#3#3#3#3#3#3# 3# 3&$&Under $250,000 $,m@ %$�$�~ $,@~ $3@k@ $7N/A~ $3(@$3@ %$�$� ~ $3ĕ@~ $3<@ $ 7N/A~ $ 36@)%&!$250,000 under $1,000,000 %,x@ %%�%�~ %,@~ %3w@ %7N/A~ %3 @%3@ %%�%� ~ %3@~ %3P@ % 7N/A~ % 3V@#&&$1,000,000 under $5,000,000&,@ %&�&�~ &,@~ &3h@ &7N/A~ &3@&3@ %&�&� ~ &3I@~ &3@ & 7N/A~ & 3"@3'&+$5,000,000 under $10,000,000 ',@n@ %'�'�~ ',@~ '3m@ '7N/A~ '3@'3@ %'�'� ~ '3@~ '3t@ ' 7N/A~ ' 3;@1(&)$10,000,000 under $50,000,000 (,}@ %(�(�~ (,0@~ (3{@ (7N/A~ (3@(3i@ %(�(� ~ (3@~ (3@ ( 7N/A~ ( 3E@3)&+$50,000,000 under $100,000,000 ),`o@ %)�)�~ ),8@~ )3k@ )7N/A~ )3@)3U@ %)�)� ~ )3¸@~ )3 @ ) 7N/A~ ) 30y@3*&+$100,000,000 under $250,000,000 *,u@ %*�*�~ *,N@~ *3q@ *7N/A~ *3@*3p#@ %*�*� ~ *3;@~ *3В@ * 7N/A~ * 3>@+&$250,000,000 or more+,@ %+�+�~ +,؀@~ +3r@ +7N/A~ +3@+3g�;A %+�+� ~ +3 9A~ +3A + 7N/A~ + 3P@,DForm 1120F returns [11],.K@ %,�,�~ ,.5@~ ,47@ ,EN/A~ ,4&@,4A %,�,� ~ ,4HA~ ,4@ , EN/A~ , 4М@-!-,-,-3-3-3-3-3-3- 3- 3+.F#Estate and trust income tax returns..z@ %.�.�~ ..@~ .4s@ .EN/A~ .4[@.4@N@ %.�.� ~ .45@~ .4�@ . EN/A~ . 4p@/!/,/,/3/3/3/3/3/3/ 3/ 30#Estate tax returns:0,0,0303030303030 30 31# Total1,t@ %3�5�1, %3�5�13D@ %3�5� 17N/A13a@ %3�5�13ЄA %3�5�13 %3�5�13X�A %3�5� 1 7N/A1 3@ %3�5�  2# Size of gross estate:2,2,2323232323232 32 33%Under $1,000,0003,x@ %3�3�~ 3,~ 33u@ 37N/A~ 33N@33:@ %3�3� ~ 33~ 33@ 3 7N/A~ 3 3`@#4%$1,000,000 under $5,000,0004,̐@ %4�4�~ 4,~ 43@ 47N/A~ 43P@43@ %4�4� ~ 43~ 43 @ 4 7N/A~ 4 3@5G$5,000,000 or more5.u@ %5�5�~ 5.~ 54u@ 5EN/A~ 54,@54�9@ %5�5� ~ 54~ 54@ 5 EN/A~ 5 4H@6!6,6,6363636363636 36 37FGift tax returns7.V@ %7�7�~ 7.~ 74V@ 7EN/A~ 7474@ %7�7� ~ 74~ 74@ 7 EN/A~ 7 48!8,8,8383838383838 38 3"9"Employment tax returns 9,؃@ %9�9�~ 9,R@~ 93@~ 93B@~ 93&@93@ %9�9� ~ 93H@~ 93/@~ 9 3H@~ 9 3P@1:")Employment revenue officer examiners [12]:,D@ %:�:�~ :,~ :3~ :3D@~ :3:3p@ %:�:� ~ :3~ :3~ : 3p@~ : 3;"Excise tax returns [6];,@ %;�;�~ ;,p@~ ;3@~ ;3~ ;3;3 @ %;�;� ~ ;3@~ ;3@@~ ; 3~ ; 3"<-Other taxable returns [13]<. a@ %<�<�~ <.P@~ <4Q@~ <4~ <4<4v@ %<�<� ~ <4@~ <4m@~ < 4~ < 4=HN/A - Not applicable.�>I�[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 >?I6mentioned in footnote 13, Table 10, file 00db10ex.xls.@��@A��@B��@C��@D��@E��@F��@G�w@H�\@I��@J��@K��@L��@M��@N��@O��@P�F@Q��@R�K@S�E@T��@�@I�[2] Included in the grand total, but not in the detail, are 482 returns with $1,364,000 in recommended refunds that were examined by tax examiners.�AI�[3] CEP (Coordinated Examination Program) covers a taxpayer, and its effectively controlled entities, that warrants application of team examination� procedures.� Tax auditors are �BI�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 �CI|examinations on certain returns. Compliance center personnel are also tax examiners who perform correspondence examinations.�DI�[4] Included in the grand total for revenue agents (non-CEP), but not in the detail, are 10 returns with $62,000 in recommended refunds that were examined by tax examiners.�EI�[5] Included in the grand total for tax auditors, but not in the detail, are 472 returns with $1,302,000 in recommended refunds that were examined by tax examiners.sFIk[6] Excludes excise tax returns filed with the Customs Service and Bureau of Alcohol, Tobacco and Firearms.XGIP[7] Form 1040A is one of the two IRS individual income tax return short forms.��HI�[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 }IIunet losses. For example, it includes business or profession net income,� but not business or profession net loss.��JI�[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.� �KI�[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 �LI�are 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 footnote 13. �MI�[11] Forms 1120F are returns filed by foreign corporations with U.S. income, other than foreign life insurance companies and foreign sales corporations.�NI�[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, BOI:data for them are only available starting with that year.)�PI�[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 GQI?persons of U.S. property interests); and certain other returns.ARI9NOTE: Detail may not add to totals because of rounding. �SI�SOURCE: 2000 IRS Data Book, Publication 55b. Also Small Business/Self-Employed, Compliance Policy, Centralized Workload Selection and Delivery, Examination Management ;TI3Information, System and Automation S:C:CP:CW:EMIS.]P�=�= �11 , ]P�=�= � 12, ]P%:�Z; �88 , = ���%�> ��"