' \ppabatu00 LRd��&鞞B� d褚MbP?_"*+�€%��1��Arial1��Arial1��Arial1��Arial1��Arial1P�Arial1��Arial1��Arial1��Arial1xArial1x�Arial1��Arial��&�?'�?(�?)�?MdXX�"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\-yyh: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_);_(* $#,##0.00$;_(* "-"??_);_(@_) -Q 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 (�C8纹C'&<��C"<��C ! ,��C"8��C8��C (�罜"8�罜"8�亮C"<��亮C'"<��罜 ! ,�亮C (纹罜8�罜 (�亮C ,�亮C ,�罜 ,�罜 ,�罜 ,�罜 ,�罜! ,�C! ,�罜 ,�亮C! ,��C ,�亮C ,�亮C ,�亮C ,�亮C"8瘟�罜"8�亮罜"<��亮罜'"<��罜 ! ,�亮罜 (��罜! ,��罜! ,�亮罜"8瘟亮罜"8瘟亮C! ,�亮C"8瘟罜!#<��罜"8瘟�C"<��C!#<��罜!#<��亮罜'"<��C'&<�瘟亮C'&<�瘟亮C8纹�C8纹罜8�亮C8�亮C (瘟�罜 ' �C' �C8�翐€��€��€��€��€��€�U}�羮�� R�l@�n@�4@�7@ �n��n�� n��x@ ��@�z@��@��@��@��@��@��@��@��@��@��@��@��@��@��@��@�n@��@jbTable 12 -- Examination Coverage: Returns Examined Involving Protection of Revenue Base, by Type 0(and Size of Return [1], Fiscal Year 20013+[Money amounts are in thousands of dollars] &$KTaxable returns examined [2]LKAmount protected L'MNM NRType and size of return7 Revenue agent7TaxB Compliance7I Revenue agentJ 7Tax B Compliance 8 Total [3]?CEP [4]DNon-CEP [4]8 auditor [4,5]" center [4] Total [3]?CEP [4]@Non-CEP [4] 8 auditor [4,5] " center [4](~ 9�?~ 9@~ @~ 9@~ #@~ @~ 9@~ # @~ 9"@~ #$@ ! : : E : $ H : $ : $ )United States, total [6]2 ;k鍬 �D�D9�D:�D;�D<�. ;鄽@D�D9�D:�D;�D<�2 €砥@ D�D9�D:�D;�D<�2 ;罖 �D�D9�D:�D;�D<�. %@(譆D�D9�D:�D;�D<�~ >牵. ;颵WAD�D9�D:�D;�D<�2 %澌#A D�D9�D:�D;�D<�2 ;r�� D� D9� D:� D;� D<� ~ %愼餈 !<�<�<�O<� <� +*#Income, estate, and gift tax, total=@錊%��.=皬@D �D�D.�D1�D7�./蚊@D �D�D.�D1�D7�=€d繞$ ��1.=�'譆D �D�D.�D1�D7�./@喯YAD �D�D.�D1�D7�.=@*WAD �D�D.�D1�D7�.0�"AD �D�D.�D1�D7� =@轅$ � �1. 0@躔@D � D� D.� D1� D7� , +$Individual income tax returns, total =夈@% � �� =6@%�� /刖@%�� =€d繞%�� =€譆%�� /怋A% � � =D桜%�� 0S鯜%�� =@轅%�� 0R餈%�� ,Nonbusiness returns:==/==/=0 = 00-(Forms 1040A with TPI under $25,000 [7,8]=繧袬%��纞 =~ /悊@~ =@~ =虭/�銨%�� ~ =~ 0€翤~ =戬@~ 0�跕--%All other returns by size of TPI: [8]==/==/=0 = 0. Under $25,000=4ˊ%��纞 =~ /`p@~ =`{@~ =饥@/露@%�� ~ =~ 0Ps@~ =H丂~ 0d矦.$25,000 under $50,000 =V盄%��纞 =~ /悈@~ =t欯~ =燖/L螥%�� ~ =~ 0H楡~ =唉@~ 0椘@.$50,000 under $100,000=挜@%��纞 =~ /▼@~ =磿@~ =p~@/撊@%�� ~ =~ 0籀@~ =&癅~ 0喌@.$100,000 or more =zˊ%��纞 =1@~ /€濦~ =垙@~ =`c@/帑鬇%�� ~ =鑹@~ 0鄚鞞~ =适@~ 0兣@,Business returns:==/==/=0 = 0.-&Schedule C returns by size of TGR: [9]==/==/=0 = 0. Under $25,000=槫@%��纞 =~ /繾@~ =s@~ =*/臧@%�� ~ =~ 0Y@~ =衳@~ 0颦@.$25,000 under $100,000=葲@%��纞 =~ /恷@~ =p堾~ =�@/@%�� ~ =~ 0婡~ =虨@~ 0鴲@.$100,000 or more =铓@%��纞 =@~ /0廆~ =葋@~ =郻@/栊@%�� ~ =丂~ 0嬍@~ =瞀@~ 0 n@.-&Schedule F returns by size of TGR: [9]==/==/=0 = 0.Under $100,000=袕@%��纞 =~ /H凘~ =*@~ =@v@/T慇%�� ~ =~ 0竼@~ =C@~ 0€u@3$100,000 or more>錃@%��纞 >�?~ 28扏~ >@@~ >P€@2^%�� ~ >€\@~ A@~ >B@~ Ax傽!==/==/=0 = 0.+&Corporation income tax returns, except==/==/=0 = 0!+ Form 1120S, total [10]=@%��=廆%!�,�/T楡%!�,�FN/A=@%!�,�/@g蝀A%�� =�(WA%!�,�0˙A%!�,� FN/A 0寶@%!�,� �l@!��@"��@#��@$�}@%��@&��@'��@(��@)��@*��@+��@,��@-��@.�n@/��@0�n@1��@2�:@3��@4��@5��@6��@7�n@8��@9�n@:��@;��@<��@=��@>�!@?��@+ ,#Returns other than Form 1120F: [11] = = / F = / = 0 = 0 !-No balance sheet returns!=€U@%!�!�纞 !==@~ !/€L@!FN/A~ !=!/€E郂%!�!� ~ !=€.覢~ !0故@! FN/A~ ! 0)"-!Balance sheet returns by size of "="="/"F"="/"="0" =" 0#. total assets:#=#=#/#F#=#/#=#0# =# 0&$.Under $250,000 $=€K@%$�$�纞 $=~ $/€K@$FN/A~ $=$/鋽@%$�$� ~ $=~ $0鋽@$ FN/A~ $ 0)%.!$250,000 under $1,000,000 %=@W@%%�%�纞 %=@~ %/V@%FN/A~ %=@%/L欯%%�%� ~ %=@~ %0<欯% FN/A% C[12]#&.$1,000,000 under $5,000,000&=@e@%&�&�纞 &=@~ &/`d@&FN/A~ &=&/m粿%&�&� ~ &=姭@~ &0P瑻& FN/A~ & 03'.+$5,000,000 under $10,000,000 '=Z@%'�'�纞 '=@~ '/€X@'FN/A~ '='/D瑻%'�'� ~ '=^@~ '0T珸' FN/A~ ' 01(.)$10,000,000 under $50,000,000 (=p@%(�(�纞 (=;@~ (/`l@(FN/A~ (=@(/@%(�(� ~ (=x烜~ (0€蜙( FN/A~ ( 0寶@3).+$50,000,000 under $100,000,000 )=€f@%)�)�纞 )=(@~ )/e@)FN/A~ )=)/€B虭%)�)� ~ )=詰@~ )0薂) FN/A~ ) 03*.+$100,000,000 under $250,000,000 *= x@%*�*�纞 *=Q@~ */鄐@*FN/A~ *=*/jA%*�*� ~ *=b這~ *0狖鶣* FN/A~ * 0+.$250,000,000 or more+=貟@%+�+�纞 +=夽~ +/w@+FN/A~ +=@+/泪餡A%+�+� ~ +=谙n~ +0D>A+ FN/A+ C[12],1Form 1120F returns [11],>3@%,�,�纞 ,>@~ ,2,@,GN/A~ ,>,20%,�,� ~ ,>~ ,A@q@, GN/A~ , A-!-=-=-/-=-=-/-=-0- =- 0+.4#Estate and trust income tax returns.>燻@%.�.�纞 .>~ .2繽@~ .G�?~ .>@.2稝%.�.� ~ .>~ .A稝. G[12]~ . A2@/!/=/=///=/=///=/0/ =/ 00+Estate tax returns:0=0=0/0=0=0/0=000 =0 01+ Total1=悁@%3�5�1=%3�5�1/�@%3�5�1FN/A1=5@%3�5�1/燼顯%1�1� 1=%3�5�10礼頏%3�5�1 FN/A1 0鴭@%3�5� 2+ Size of gross estate:2=2=2/2=2=2/2=202 =2 03-Under $1,000,0003=€T@%3�3�纞 3=~ 3/@T@3FN/A~ 3=�?3/軖@%3�3� ~ 3=~ 30軖@3 FN/A3 C[12]#4-$1,000,000 under $5,000,0004=pt@%4�4�纞 4=~ 4/爏@4FN/A~ 4=*@4/艪%4�4� ~ 4=~ 40€号@4 FN/A~ 4 0 i@55$5,000,000 or more5>@^@%5�5�纞 5>~ 52€\@5GN/A~ 5>@52C锧%5�5� ~ 5>~ 5A@扈@5 GN/A~ 5 A皡@6!6=6=6/6=6=6/6=606 =6 074Gift tax returns7>@@%7�7�纞 7>~ 72@@7GN/A~ 7>72 %7�7� ~ 7>~ 7A 7 GN/A~ 7 A8!8=8=8/8=8=8/8=808 =8 0"9*Employment tax returns 9=凘%9�9�纞 9=€o@~ 9/w@~ 9=2@~ 9=@9/@@%9�9� ~ 9=伵@~ 90卜@~ 9 =s@~ 9 0@1:*)Employment revenue officer examiners [13]:=繯@%:�:�纞 :=~ :/~ :=繯@~ :=:/爇@%:�:� ~ :=~ :0~ : =爇@~ : 0 ;*Excise tax returns [6] ;=袡@%;�;�纞 ;=爖@~ ;/虙@~ ;=7@~ ;=;/嬽@%;�;� ~ ;=`结@~ ;0繶锧; F[12]~ ; =%<�6Other taxable returns [10,14]<�>J@%<�<�纞 <�><@~ <�28@~ <�>~ <�><�2@%<�<� ~ <�>笟@~ <�Aˊ~ <� >~ <� A=QN/A - Not applicable.�>P�[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 efforts to recoup all, or part, of previously assessed and paid tax.�?P�[2] Comprises all returns except those of tax-exempt/government entity organizations, employee plans, and others mentioned in Table 10, file 01db10ex.xls, footnote 14.@�T@A��@B��@C��@D��E��F�{G�\H��I�[J��K��L��M��N�*O�P�Q�M�@P�[3] Included in the grand total, but not in the detail, are 239 returns with $911,000 protected that were examined by tax examiners.�AP�[4] CEP (Coordinated Examination Program) covers 揳 taxpayer, and its effectively controlled entities, that warrants application of 憈eam examination� procedures.� Also included in non-CEP total, but not in the detail, �BP�are 4 returns with $6,000 protected that were examined by tax examiners. Tax auditors are Compliance personnel who are required to have 9 semester hours of accounting and who perform examinations on �CP�selected individual, employment, and excise returns. Tax examiners for field operations and Compliance Centers perform examinations on correspondence.�DP�[5] Included in the grand total for tax auditors, but not in the detail, are 235 returns with $906,000 protected that were examined by tax examiners.wEPo[6] Excludes excise tax returns filed with the Customs Service and the Bureau of Alcohol, Tobacco and Firearms.XFPP[7] Form 1040A is one of the two IRS individual income tax return 搒hort forms.��GP�[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 WHPO揵usiness or profession net income,� but not 揵usiness or profession net loss.��IP�[9] Schedule C returns are filed by nonfarm sole proprietors. Schedule F returns are filed by farm sole proprietors. TGR stands for 搕otal gross receipts.��JP�[10] Forms 1120S are 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 搊ther taxable returns��KP� in this table. Total for corporations also excludes certain other types of corporations, which are included in 搊ther taxable returns.� See footnote 14.�LP�[11] Forms 1120F are returns filed by foreign corporations with U.S. income, other than foreign life insurance companies and foreign sales corporations.LQMP[12] Less than $500.MQNP�[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.NQ�OP�[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.?PP7NOTE: Detail may not add to totals because of rounding.PQ�QP�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�== ��x.�11 , ]P=J= ��.�12, ]>�9<; �= �X/�!> ��" €��