' \ppabatu00 <PT &RBB  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/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" ";\ \-\-" ";@" ""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_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -O 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 "8C "8C "<C "8C 8C 8C 8C 8C 0C  (C  (C  ,C  ,C  ,C  ,C  ,C   ,C   ,C  ,C  ,C  ,C  ,C "8C '"<C ! ,C ! ,C ! ,C "<C "8C '"<C ! ,C ! ,C ! ,C  (C !#<C #8C !#<C "8C  ,C "<C "<C !#<C !#<C 8C ' C ' C ! ,C ' ,U} }   P  l@ i@ K@ 7@  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 20013+[Money amounts are in thousands of dollars]  #"M%E Taxable returns examined [1]""$"E%= Amount unagreed" " I& Revenue agent :TaxC ComplianceC Revenue agent  Tax  ComplianceType and size of return Total [2]4CEP [3] Non-CEP [3,4] auditor [3,5] center [3] Total [2]!CEP [3]4 Non-CEP [3,4]  auditor [3,5]  center [3](~ ?~ @~ @~  @~ @~ @~  @~  @~  E"@~  F$@559;55;5 ; 5 )United States, total [6]2 6@ D D8D9D:D;. 6@D D8D9D:D;2 6l@ D D8D9D:D;2 <@ D D8D9D:D;!. 6@D D8D9D:D;2 6*sgA :D D8D9D:D;~ <L2 6"aCA gD D8D9D:D;2 <@ D D8 D9 D: D; ~ 6@   7 7 7 = 7 7 = 7 = 7+ *#Income, estate, and gift tax, total. 7@D DD-D0D6. 7@D DD-D0D6. 7{@D DD-D0D6 =)@$ 1. 7@D DD-D0D6. 7fAD DD-D0D6~ ="[<. 7BAD DD-D0D6 = @$ 1~ 7@, +$Individual income tax returns, total 7v@ % 7@@ % 7@ % =)@ % 7@ % 7)A % =T@ % 7N&A % = @ %  7@ %  ,Nonbusiness returns: 7 7 7 = 7 7 = 7 = 70-(Forms 1040A with TPI under $25,000 [7,8]7@ %~ 7~ 7@~ =؉@~ 7ܢ@7Pk@ % n~ =~ 70@~  =@~  7*@--%All other returns by size of TPI: [8]777=77=7 = 7. Under $25,0007(@ %~ 7~ 7{@~ =~@~ 7~@7`@ % n~ =~ 7@|@~  =@~  7T@.$25,000 under $50,000 7@ %~ 7~ 7@~ =h@~ 7|@7@ % n~ =~ 7@~  =@~  74@.$50,000 under $100,0007@ %~ 7~ 7@~ =@~ 7w@7@ % n~ =~ 7@~  =@~  78@.$100,000 or more 7Щ@ %~ 7;@~ 7@~ =8@~ 7@h@70WA % n~ =@~ 7aA~  =S@~  7m@,Business returns:777=77=7 = 7.-&Schedule C returns by size of TGR: [9]777=77=7 = 7. Under $25,0007$@ %~ 7~ 7@k@~ =y@~ 7@7Z@ % n~ =~ 7@~  =ԟ@~  7x@.$25,000 under $100,0007|@ %~ 7~ 7@~ =@~ 7@i@7 @ % n~ =~ 7@~  ={@~  7@@.$100,000 or more 7@ %~ 7~ 7@~ =8@~ 7@S@70A % n~ =~ 7A~  =@~  7@.-&Schedule F returns by size of TGR: [9]777=77=7 = 7.Under $100,0007D@ %~ 7~ 78@~ =(@~ 7@7؀@ % n~ =~ 7p}@~  =J@~  7.@/$100,000 or more8@X@ %~ 8@~ 8R@~ >$@~ 8@8@ % n~ >d@~ 8O@~  >@\@~  8:@559;55;5 ; 5.+&Corporation income tax returns, except'''?''?' ? '!+ Form 1120S, total [10]7@ % +7@ % +7x@ % + @N/A7$@ % +7cA % n=@aA % +7s*A % +  @N/A 7j@ % + +,#Returns other than Form 1120F: [11]777@77=7 @ 7 l! " # }$ % & ' ( ) * + , - n. / n0 1 )2 3 4 5 6 n7 8 n9 : ; < = > ?  -No balance sheet returns 7^@ % ~ 72@~ 7W@ @N/A~ 7 @ 7dMA %  n~ =вA~ 7\@ @N/A~ 7j@)!-!Balance sheet returns by size of !7!7!7!@!'!7!=!7! @! 7". total assets:"'"'"'"A"'"'"?"'" A" '&#.Under $250,000 #7q@ %##~ #7~ #7q@ #@N/A~ #7?#7T@ %## n~ #=~ #7T@ # @N/A # G[12])$.!$250,000 under $1,000,000 $7q@ %$$~ $7~ $7q@ $@N/A~ $7$7@i@ %$$ n~ $=~ $7@i@ $ @N/A~ $ 7#%.$1,000,000 under $5,000,000%7`s@ %%%~ %7@~ %7@s@ %@N/A~ %7%7@ %%% n~ %=@K@~ %7@ % @N/A~ % 73&.+$5,000,000 under $10,000,000 &7@Z@ %&&~ &7@~ &7@Y@ &@N/A~ &7&7@@ %&& n &@[12]~ &7@@ & @N/A~ & 71'.)$10,000,000 under $50,000,000 '7o@ %''~ '7 @~ '7n@ '@N/A~ '7'70^@ %'' n~ '=@~ '7`R@ ' @N/A~ ' 73(.+$50,000,000 under $100,000,000 (7P@ %((~ (7@~ (7N@ (@N/A~ (7(7@ %(( n~ (=@~ (7@ ( @N/A~ ( 73).+$100,000,000 under $250,000,000 )7\@ %))~ )7.@~ )7Y@ )@N/A~ )7)7P@ %)) n~ )= @~ )7a@ ) @N/A~ ) 7*.$250,000,000 or more*7@ %**~ *70@~ *7a@ *@N/A~ *7?*7 aA %** n~ *='~ *7A * @N/A * G[12]+0Form 1120F returns [11]+83@ %++~ +8@~ +8.@ +BN/A~ +8+8A %++ n~ +>@~ +8A + BN/A~ + 8,,',',',?,',',?,', ?, '+-1#Estate and trust income tax returns-8@ %--~ -8@~ -80@ -BN/A~ -8@-8@ %-- n~ ->!@~ -88@ - BN/A - H[12]..'.'.'.?.'.'.?.'. ?. '/+Estate tax returns:/'/'/'/@/'/'/?/'/ ?/ '0+ Total07u@ %2407? %2407u@ %24 0@N/A07 %2407HA %00 n 0@[12]07HA %24 0 @N/A0 7 %24  1+ Size of gross estate:1717171=17171=171 =1 72-Under $1,000,00027@S@ %22~ 27?~ 27S@ 2@N/A~ 2727P@ %22 n 2@[12]~ 27P@ 2 @N/A~ 2 7#3-$1,000,000 under $5,000,00037g@ %33~ 37~ 37g@ 3@N/A~ 37370@ %33 n~ 3=~ 370@ 3 @N/A~ 3 742$5,000,000 or more48U@ %44~ 48~ 48U@ 4BN/A~ 4848:A %44 n~ 4>~ 48:A 4 BN/A~ 4 855'5'5'5?5'5'5?5'5 ?5 '61Gift tax returns68w@ %66~ 68~ 68w@ 6BN/A~ 6868A %66 n~ 6>~ 68A 6 BN/A~ 6 877'7'7'7?7'7D7?7D7 ?7 '"8*Employment tax returns 87@ %88~ 87c@~ 87ĕ@~ 8=7@~ 87@87ԙA %88 n~ 8=P A~ 87b@~ 8 =n@ 8 G[12]19*)Employment revenue officer examiners [13]97@e@ %99~ 97~ 97~ 9=@e@~ 9797@ %99 n~ 9=~ 97~ 9 =@~ 9 7:*Excise tax returns [6]:7@ %::~ :7`f@~ :7@~ :=~ :7:7A@ %:: n~ :=j@~ :7@~ : =~ : 7%;3Other taxable returns [10,14];8G@ %;;~ ;8A@~ ;8*@~ ;>~ ;8;8@ %;; n~ ;>`@~ ;8@~ ; >~ ; 8<MN/A - Not applicable.<L<L<L<L<L<L<L<L< L< L=J[1] Comprises all returns except those of tax-exempt/government entity organizations, employee plans, and others mentioned in Table 10, file 01db10ex.xls, footnote 14.========= = >J[2] Included in the grand total, but not in the detail, are 202 returns with $2,106,000 in unagreed additional tax that were examined by tax examiners. >>>>>>>>> > ?J[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 ????????? ? @ ,A ZB *@C @D w@E \@F @G [@H @I @J @K @L *@M @N @O M@@Jare 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.@@@@@@@@@ @ AJ[4] Included in the grand total for revenue agents (non-CEP), but not in the detail, are 7 returns with $103,000 in unagreed additional tax that were examined by tax examiners.AAAAAAAAA A A BJ[5] Included in the grand total for tax auditors, but not in the detail, are 195 returns with $2,003,000 in unagreed additional tax that were examined by tax examiners.sCJk[6] Excludes excise tax returns filed with the Customs Service and Bureau of Alcohol, Tobacco and Firearms.XDJP[7] Form 1040A is one of the two IRS individual income tax return short forms.EJ[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 includes WFJObusiness or profession net income, but not business or profession net loss.GJ[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.HJ[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 IJin this table. Total for corporations also excludes certain other types of corporations, which are included in other taxable returns, described in footnote 14, below.JJ[11] Forms 1120F are returns filed by foreign corporations with U.S. income, other than foreign life insurance companies and foreign sales corporations.JKKJ[12] Less than $500.KKLJ[13] 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.MJ[14] 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.?NJ7NOTE: Detail may not add to totals because of rounding.NKOJSOURCE: 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 << 311 , ]P  <J< 312, ]>8<: ]R* m) #* 3 12 , ]R+ m) #* 4 12 , = X/ "> "