' \ppabatu00 $��*�p-Jd}ҘB�  dMbP?_"*+�%�����F1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 P�Arial1 ��Arial1 xArial1 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/yyyy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ssm/d/yyyy\ h:mm\(0\))&#,##0" ";\-#,##0" ";\ \-\-" ";@" "-*#,##0.0" ";\-#,##0.0" ";\ \-\-" ";@" "/,#,##0.00" ";\-#,##0.00" ";\ \-\-" ";@" " " "@ " "@ " "@" "@" "@ 0.000%0.0% \(General\) 0;[Red]0 " "@"Yes";"Yes";"No""True";"True";"False""On";"On";"Off" ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) OLE_LINK1,� -� C � �C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C  �C 2� ��C 0� ��C 1� ��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 &8�C 8�C &8��C "8��C &8�C &8C &8��C &8�C  (�C  (��C "8��C ."<�C ."<��C  ,��C  ,��C #<��C  (��C  ,�C "8�C  (�C &"<�C  ,�C "<��C "<�C  ,�C  ,��C  ,��C #<��C "8�C "8C "8�C &"<�C ."<�C  ,�C  ,�C  (�C  ,�C #<�C "8�C #8�C ."<�C #<�C &8C &8C &8C &8�C &8�C # ,��C  ,�C  ,�C  ,�C ! ,��C #<�C   ,��C " ,��C  ,��C #<�C #<�C &"<��C 8��C 8�C 8�C 8�C &"<�C  ��C  $��C  ,��C  ,��C #<��C ."<��C  C 8�C  (�C  �C  ,�C ( ,�C   ,�C ! ,�C " ,�C # ,�C  ,�C . ,�C  $�C &8C 8�C  ��C  $��C "<�C  (�C  ,��C  ,�C # ,�C  ,��C #<�C ! ,�C  ,�C #<��C   ,�C " ,�C  ,�C 8C #<�C 8C 8C 8�C . �C . �C 8������������U} �}  � } m} �} $} �} } �} } m� � �l� �q� �O� �V@  �x@ ��� ��� ��� ��� ��� ��� ��� �x� ��� �x� �:������������������������������������������������c[Table 10 -- Examination Coverage: Recommended and Average Recommended Additional Tax AfterA9Examination, by Type and Size of Return, Fiscal Year 2001H&@[Money amounts are in thousands of dollars, except as indicated]   4 0 Percentage of 1 X5,Returns examined,,,,,, 2non-CEP returns , Y5/////// 3examined with no change . ZType and size of return6 Returns filed?AV Revenue agentWHH? H H ?6 in Calendar6B PercentageH INon- RTax RTaxR Compliance RRevenue  RTax R Compliance >Year 2000 [1,2] >Total Ccovered >CEP [3] J CEP [3,4] J auditor [3,4] J examiner [3] J center [3] Jagent J auditor [3,4] J center [3] / 7(1)~ @@~ @@~ @@~ K@~ K@~ K@~ K @ T(9) T(10) T(11)  8 8 B 8 L L L L L L L <United States, total [2]$ = AD�D<�D>�@- =(Aq D�D<�D>�D?�* Dy�?D �D � 0Y@) =@D�D<�D>�D?�- M�AD�D<�D>�D?�- MI@n D�D<�D>�D?�) M(@D�D<�D>�D?�) MDS AD�D<�D>�D?� U[5] U[5] U[5]  8 8 B 8 L L L L L L L0+(Income, estate, and gift tax, total: [6]89(A&D�D"�D1�D4�D:�DB�DC�=9�(A+D�D"�D1�D4�D:�DB�DC�DD�*EGL=�?D�D� 0Y@=9 @+D�D"�D1�D4�D:�DB�DC�DD�=N@+D�D"�D1�D4�D:�DB�DC�DD�)N0N@D�D"�D1�DC�=N@+D�D"�D1�D4�D:�DB�DC�DD�=N*Q A+D�D"�D1�D4�D:�DB�DC�DD�~  N3@~  N1@~  N3@*Taxable returns5555OOOO O O O,"$Individual income tax returns, total:hMA %��:T&A %��*F!&<@l�?D�D� 0Y@:b@ %��P�@ %��PM@ %��P@ %��P�& A %��~  P,@~  P1@~  P3@  #Nonbusiness returns:::F:PPPP P P P0$(Forms 1040A with TPI under $25,000 [7,8]~ :1� :�A %��*F�5W4u�?D�D� 0Y@~ :@~ PQ@~ PN@~ P@~ P�A~  P1@~  P.@~  P.@-$%All other returns by size of TPI: [8]::F:PPPP P P P% Under $25,000~ :jA:)@ %��*F�*}?D�D� 0Y@~ :�?~ P@~ P@~ P@~ P@~  P*@~  P(@~  P6@%$25,000 under $50,000 ~ :-:Pb@ %��*F �?D�D� 0Y@~ :@~ P@~ P@?@~ Pp@~ P a@~  P0@~  P0@~  P;@%$50,000 under $100,000~ :lKvA: @ %��*FWƝA�?D�D� 0Y@~ :~ P;@~ P@:@~ P@~ P@~  P0@~  P1@~  P@@%$100,000 or more ~ :r;9:``@ %��*F2K[ �?D�D� 0Y@~ :]@~ P@~ P@~ P @~ Pg@~  P(@~  P?@~  PB@#Business returns:::F:PPPP P P P.$&Schedule C returns by size of TGR: [9]::F:PPPP P P P% Under $25,000~ :Rכ:@@ %��*F#N�@D�D� 0Y@~ :~ P̨@~ P@~ P@~ P@~  P*@~  P&@~  P0@%$25,000 under $100,000~ :tIA:@@ %��*FV4i� O�?D�D� 0Y@~ :@~ P!@~ P@~ P8@~ P%@~  P.@~  P0@~  P>@%$100,000 or more ~ :(�>A:@ %��*FV��%�?D�D� 0Y@~ :,@~ P1@~ P;@~ P f@~ P@~  P.@~  P5@~  PB@.$&Schedule F returns by size of TGR: [9]::F:PPPP P P P%Under $100,000~ :PRA:p@ %��*F`#Gڞ�?D�D� 0Y@~ ;~ P@~ P`q@~ P&@~ P8@~  P@~  P@@~  P7@[$100,000 or more~ \�A\@ %��*]ccccc?D�D� 0Y@~ \&@~ ^@~ ^ d@~ ^@~ ^@~  ^@~  ^1@~  ^2@ �l�! �x�" ���# �a�$ ���% ���& ���' ���( ���) ���* ���+ ��, ��- ��. ��/ ���0 ���1 �x�2 ���3 �x�4 ���5 �B�6 ���7 ���8 ���9 ���: �x�; ���< �x�= ���> ���? ���  8 8 B 8 L L L L L L L.!"&Corporation income tax returns, except!8!8!B!8!L!L!L!L! L! L! L"#Form 1120S, total [10]":BA %$�/�":@ %"�"�*"F�bZ�?D"�D"� 0Y@":@ %$�/�"P@ %$�/�"Q@ %$�/��+"P@ %$�/�"P@ %$�/�~ " P9@~ " QI@~ " PP@+###Returns other than Form 1120F: [11]#5#5#5#5#O#S#O#O# O# O# O $$No balance sheet returns~ $: �A$:<@ %$�$�*$F3XE��?D$�D$� 0Y@~ $:R@~ $P@~ $Q�?~ $P~ $P@~ $ P=@~ $ QY@~ $ PQ@)%$!Balance sheet returns by size of %:%:%F%:%P%P%P%P% P% Q% P&% total assets:&:&:&F&:&P&P&P&P& P& Q& P&'%Under $250,000 ~ ':5A':@ %'�'�*'F�?D'�D'� 0Y@~ ':@~ 'P@ 'QN/A~ 'P~ 'P`d@~ ' P=@ ' QN/A~ ' P@P@)(%!$250,000 under $1,000,000 ~ (: �A(:@ %(�(�*(F�4���?D(�D(� 0Y@~ (: @~ (P@~ (Q�?~ (P�?~ (PW@~ ( P>@ ( QN/A~ ( PN@#)%$1,000,000 under $5,000,000~ ):fA):@ %)�)�*)F2|6TS@D)�D)� 0Y@~ ):1@~ )Pz@ )QN/A~ )P�?~ )P@^@~ ) P?@ ) QN/A~ ) PJ@3*%+$5,000,000 under $10,000,000 ~ *:3@*:@ %*�*�**FyV@D*�D*� 0Y@~ *:8@~ *P@ *QN/A~ *P~ *PN@~ * P@@ * QN/A~ * PJ@1+%)$10,000,000 under $50,000,000 ~ +:@+:@ %+�+�*+Fw�΀P#@D+�D+� 0Y@~ +:_@~ +P@ +QN/A~ +P�?~ +P]@~ + P=@ + QN/A~ + PJ@3,%+$50,000,000 under $100,000,000 ~ ,:ܾ@,:h@ %,�,�*,FD�#{�(@D,�D,� 0Y@~ ,:T@~ ,P@ ,QN/A~ ,P~ ,P=@~ , P4@ , QN/A~ , PK@3-%+$100,000,000 under $250,000,000 ~ -:x@-:d@ %-�-�*-F� � �1@D-�D-� 0Y@~ -:g@~ -P@ -QN/A~ -P~ -P@@~ - P,@ - QN/A~ - PP@.%$250,000,000 or more~ .:@.:ҩ@ %.�.�*.F@*9/ @@D.�D.� 0Y@~ .: @~ .Pd@ .QN/A~ .P~ .PR@~ . P@ . QN/A~ . PI@/_Form 1120F returns [11]~ /\@/\@k@ %/�/�*/]BRH�?D/�D/� 0Y@~ /\C@~ /^@c@ /`N/A~ /^~ /^:@~ / ^3@ / `N/A~ / ^@T@008080B080L0L0L0L0 L0 L0 L+1a#Estate and trust income tax returns~ 1\c�1\@ %1�1�*1]î�?D1�D1� 0Y@~ 1\@X@~ 1^@~ 1`�?~ 1^~ 1^@~ 1 ^;@ 1 `N/A~ 1 ^@R@228282B282L2L2L2L2 L2 L2 L3"Estate tax returns:38383B383L3L3L3L3 L3 L3 L4" Total4:�&@ %6�8�4:@ %4�4�*4FdOA�@D4�D4� 0Y@4:�? %6�8�4P~@ %6�8� 4QN/A4P %6�8�4Pc@ %6�8�~ 4 P*@ 4 QN/A~ 4 P@ 5" Size of gross estate:5:5:5F5:5P5Q5P5P5 P5 Q5 P6$Under $1,000,000~ 6:e@6:\@ %6�6�*6FeOjo�@D6�D6� 0Y@~ 6:�?~ 6P@ 6QN/A~ 6P~ 6PI@~ 6 P1@ 6 QN/A~ 6 P#7$$1,000,000 under $5,000,000~ 7:9@7:@ %7�7�*7FwY;@D7�D7� 0Y@~ 7:~ 7P4@ 7QN/A~ 7P~ 7PW@~ 7 P(@ 7 QN/A~ 7 P@8b$5,000,000 or more~ 8\|@8\И@ %8�8�*8]߰� k�<@D8�D8� 0Y@~ 8\~ 8^@ 8`N/A~ 8^~ 8^,@~ 8 ^,@ 8 `N/A~ 8 `998989B989L9L9L9L9 L9 L9 L:aGift tax returns~ :\A:\T@ %:�:�*:]'/i?D:�D:� 0Y@~ :\~ :^L@ :`N/A~ :^~ :^@~ : ^4@ : `N/A~ : `I@;;8;8;B;8;L;L;L;L; L; L; L<!Employment tax returns~ <:�<:M@ %<�<�*<F]�ʨ?D<�D<� 0Y@~ <:@~ <P@~ <P@~ <P;@~ <Po@~ < P0@~ < P"@~ < P,@1=!)Employment revenue officer examiners [12] =;N/A=:@ %=�=� =;N/A =;N/A~ =Q@~ =Pܨ@ =QN/A =QN/A = QN/A~ = P$@ = QN/A>!Excise tax returns [2]~ >:(*A>:@ %>�>�*>F~�?D>�D>� 0Y@~ >:@~ >Pʺ@~ >PZ@~ >P``@~ >P*@~ > P.@~ > P~ > QY@%?cOther taxable returns [10,13] ?d[1]?\`y@ %?�?� ?e[1]~ ?\l@~ ?^e@~ ?^~ ?^~ ?^@~ ? ^(@~ ? `~ ? ^Y@@�l�A�x�B���C���D��E���F�>�G���H���I��� J�x�K���L���M���N��@O���P�x@Q�{�R��@S�t@T�u�U�L@V��@W���X��@Y��@Z��@[��@\��@]��@^��@_��@@@8@8@B@8@L@L@L@L@ L@ L@ L A(Nontaxable returns: [14]A:A:AFA:APAPAPAPA PA QA P&B!Partnership returns, Form 1065~ B:p�?AB:γ@ %BB�*BFR�36f�?DB�DB� 0Y@~ B:�@~ BP֩@ BQN/A~ BP@~ BP|@~ B PD@ B QN/A~ B PG@1C!)S corporation returns, Form 1120S [10,15]~ C:�6�C:J@ %CC�*CFJsߑ�?DC�DC� 0Y@~ C:A@~ CP@~ CQ�?~ CP8@~ CP@~ C PC@ C QN/A~ C PH@%DcOther nontaxable returns [14] Dd[1]D\@ %DD� De[1]~ D\~ D^@ D`N/A~ D^~ D^~ D ^@ D `N/A~ D `0E&(See notes and footnotes at end of table.EcF[Table 10 -- Examination Coverage: Recommended and Average Recommended Additional Tax AfterFFFFFFFFF F <G4Examination, by Type and Size of Return--Continued GGGGGGGGG G HH&@[Money amounts are in thousands of dollars, except as indicated]HHHHHHHHH H IIIIIIIIII I I Jr#J,Recommended additional tax J0J,J,J,J,'JhAverage recommended additional J-J -J �J J Ks K.K.K.K.K.K. Kitax per return (dollars)KgK gK �K L�Type and size of returnLL3 Revenue agentL LITax LITaxL ComplianceL3 Revenue agentLW L ITaxL H ComplianceL L MO M/TotalMjCEP [3]M Non-CEP [3,4]MJ auditor [3,4]MJ examiner [3]M/ center [3]M�CEP [3]M� Non-CEP [3]M J auditor [3,4]M J center [3]M Nt~ Nf(@~ Nk*@~ N@,@~ NK.@~ NK0@~ Nf1@~ N@2@~ NK3@~ N K4@~ N K5@N N OuOOlO�OuOuOO�OuO uO uO  P�United States, total [2]-P�`rA}DR�D�DD)P�e;hADR�D�DD)P=SADR�D�DD2PMRA }DR�Df�D�DD)PM@DR�D�DD)P�D5ADR�D�DD P�[5] PU[5] P U[5] P U[5]QRQ'QmQ�Q~Q~Q'Q�Q~Q ~Q ~Q Q 0Rv(Income, estate, and gift tax, total: [6].R qADT�Df�Du�Dx�D~�.Rn KgADT�Df�Du�Dx�D~�.R9vRADT�Df�Du�Dx�D~�~ RN�A.RN @DT�Df�Du�Dx�D~�.R �5ADT�Df�Du�Dx�D~�~ R9n~ RN @~ R N@~ R N,@SwTaxable returnsSlS�SuSuS�SuS uS uS ,Tx$Individual income tax returns, totalT�0IA %Vc�To@ %Vc�T:{87A %Vc�TP�A %Vc�TP@ %Vc�TR4A %Vc�~ T:p@~ TP�@~ T P@~ T P@T T T UyNonbusiness returns:UUoU:UPUPUU:UPU PU P/Vz'Form 1040A with TPI under $25,000 [7,8]VX/A %VV�~ VoS@~ V:@~ VP@@~ VP!@~ V�.3~ V:@~ VP&@~ V P΢@~ V P"@-Wz%All other returns by size of TPI: [8]WWoW:WPWPWW:WPW PW PW W W X{ Under $25,000X A %XX�~ Xp~ X:@~ XPa@~ XP@~ X�@~ X;`j@~ XP�@~ X PA@~ X P@Y{$25,000 under $50,000 Y�A %YY�~ Yo�?~ Y:@~ YP @~ YPt@~ Y`@~ Y: t@~ YP@~ Y P@~ Y Ph@Z{$50,000 under $100,000Z0�A %ZZ�~ Zp~ Z:@~ ZP >@~ ZP^@~ Z@~ Z;~ ZP@~ Z P~@~ Z P@[{$100,000 or more [\b+A %[[�~ [o3@~ [:$A~ [P�,@~ [P@~ [X7A~ [:Pu@~ [P@~ [ Pu@~ [ Pױ@\yBusiness returns:\\o\:\P\P\\:\P\ P\ P.]z&Schedule C returns by size of TGR: [9]]]o]:]P]P]]:]P] P] P^{ Under $25,000^A %^^�~ ^p~ ^:@~ ^P@~ ^P@~ ^ @~ ^;~ ^P@~ ^ P֡@~ ^ P@_{$25,000 under $100,000_8;A %__�~ _p~ _:�@~ _P@~ _P@~ _�@~ _;�?~ _P@~ _ P @~ _ P@` �l@a ��@b ��@c ��@d ��@e �n@f ��@g �#@h ��@i ��@j ��@k �}@l ��@m ��@n ��@o ��@p ��@q ��@r ��@s ��@t ��@u �n@v ��@w �n@x ��@y �@z ��@{ ��@| ��@} ��@~ �n@ ��@`{$100,000 or more `�A %``�~ `op@~ `:hA~ `P�3@~ `P@~ `@~ `:@~ `PP@~ ` P5@~ ` P̭@.az&Schedule F returns by size of TGR: [9]aaoa:aPaPaa:aPa Pa Pb{Under $100,000bʨ@ %bb�~ bp~ b:@~ bP@~ bPN@~ bPz@~ b;~ bP@~ b P@~ b P0~@c�$100,000 or morec��@ %cc�~ c�s@~ c\P@~ c^P@~ c^2@~ c�x@~ cd�@~ c^@~ c ^Q@~ c ^h@dRd'dmd�d~d~d'd�d~d ~d ~.ex&Corporation income tax returns, excepte'eme�e~e~e'e�e~e ~e ~!fx Form 1120S, total [10]f�'kA %hs�fo�)=gA %hs�f:B�>A %hs�fQ@ %hs�fP@ %hs�f)@ %hs�~ f:*�#~ fP@~ f Qؠ@~ f P@+gy#Returns other than Form 1120F: [11]ggog:gPgPgg:gPg Pg P hzNo balance sheet returnshA %hh�~ ho0A~ h:@ hQN/A~ hQ~ hg@~ h:K~ hP@ h QN/A~ h P@)iz!Balance sheet returns by size of iioi:iQiQii:iPi Qi Pj{ total assets:jjoj:jPjPjj:jPj Pj P&k{Under $250,000 k@ %kk�~ ko@Y@~ k: @ kQN/A~ kQ~ k`x@~ k:@@~ kP@@ k QN/A~ k P@)l{!$250,000 under $1,000,000 lpW@ %ll�~ loT@~ l:�=@~ lQ@~ lQ~ lt@~ l:@~ lP}@~ l Qذ@~ l P @#m{$1,000,000 under $5,000,000mPt@ %mm�~ mom@~ m: @ mQN/A~ mQ@~ m@@~ m:z@~ mP�=@ m QN/A~ m P@3n{+$5,000,000 under $10,000,000 n@@ %nn�~ no m@~ n:@ nQN/A~ nQ~ n k@~ n:@~ nP`@ n QN/A~ n P@@1o{)$10,000,000 under $50,000,000 oR A %oo�~ oo@~ o:pZ A oQN/A~ oQ~ o@~ o:A~ oP@ o QN/A~ o P@3p{+$50,000,000 under $100,000,000 p@ %pp�~ po+@~ p: @ pQN/A~ pQ~ p@~ p:H�A~ pPp@ p QN/A~ p P@3q{+$100,000,000 under $250,000,000 qA %qq�~ qo@@~ q:�A qQN/A~ qQ~ q@~ q:A~ qPA q QN/A~ q P@r{$250,000,000 or morer\hA %rr�~ ro�~ r:> rQN/A~ rQ~ r@~ r:bg~ rP(H)A r QN/A~ r P@s�Form 1120F returns [11]s�` A %ss�~ s�@~ s\0SA s`N/A~ s`~ s�K@~ s\�#~ s^�@~ P6@1�|)Employment revenue officer examiners [12]�O@ % �pN/A �;N/A~ �PO@ �QN/A �N/A �;N/A~ �Q�?~ � P@ � QN/A�|Excise tax returns [2]�0@ A %~ �o`!@~ �:x/A~ �Q�?~ �Q~ �~ �:P@~ �P@~ � P @~ � Q%��Other taxable returns [10,13]��X�A %~ ��(?A~ �\a@~ �`~ �`~ ��~ �\L�"A~ �^P@~ � `~ � ^�R��q�B���L��8�L� L� L� ) �}Nontaxable returns: [14]��o�F�P�P��:�P� P� Q� )� &�|Partnership returns, Form 1065 �N/A �pN/A �GN/A �QN/A �QN/A �N/A �;N/A �QN/A � QN/A � QN/A� � 1�|)S corporation returns, Form 1120S [10,15] �N/A �pN/A �GN/A �QN/A �QN/A �N/A �;N/A �QN/A � QN/A � QN/A� � � %��Other nontaxable returns [14] ��N/A ��N/A �eN/A �`N/A �`N/A ��N/A �dN/A �`N/A � `N/A � `N/A� � � ��N/A - Not applicable.����[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 categories, there are either ����no returns or a smaller number of returns filed in Calendar Year 2000, compared to the number with examination activity in Fiscal Year 2001 (as indicated by data in other columns).����[2] Excludes excise tax returns filed with the Customs Service and Bureau of Alcohol, Tobacco and Firearms and tax-exempt/government entity organizations and employee plans.����[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 9 semester hours of accounting and who perform examinations on selected individual, employment, and excise returns. Tax examiners for field operations and Compliance Centers perform ��'��examinations on correspondence.������[4] Data reported under the heading "Tax auditor" for corporations, trusts, and 1120S returns reflect incorrect coding of these few returns for Fiscal Year 2001. This is also true for the data shown under the heading ��������� � � � ����"Revenue agent Non-CEP" for employment revenue officer examiners. These data are included as coded in order to preserve the integrity of the overall totals.��������� � � � ��[5] Not computed.��������� � � � ����[6] Comprises all returns except returns shown as employment, employment revenue officer examiners, excise, and other taxable returns.��������� � � � X��P[7] Form 1040A is one of the two IRS individual income tax return short forms.���������� � � � ����[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 net losses. For example, it includesX��P business or profession net income,� but not business or profession net loss.�����[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.�����[10] Forms 1120S are returns filed by qualifying corporations electing to be taxed through shareholders. Under certain conditions, some of these corporations are 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 corporations, which are also included in other taxable returns� described in footnote 13, below.����[11] Forms 1120F are returns filed by foreign corporations with U.S. income, other than foreign life insurance companies and foreign sales corporations.���[12] Comprises work performed by a revenue officer examiner. Revenue officer examiners are employees who have been trained to do certain employment tax returns. Data are collected for these individuals and shown separately from employment returns.����[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 persons of U.S. property interests); and certain other returns.����[14] 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 10, and certain others, that have tax consequences applicable to the partners, J��Bshareholders, or other owners, as well as certain other returns. ��(@��@��N@q��i[15] Includes most Form 1120S returns (S corporations that are nontaxable; see also footnotes 10 and 13).��@��8NOTE: Detail may not add to totals because of rounding. ������SOURCE: IRS Data Book, FY 2001, Publication 55b. Also, Small Business/Self-Employed, Compliance Policy, Centralized Workload Selection and Delivery, Examination Management Information, System and Automation S:C:CP:CW:EMIS]P~=�= ��0(�8 , ]P~��� ��H(�8 , ]P+~��� ��`(�8 , = X/�!> ��" �����������������������������