¯\pJames N. Willis $5µM±òL·†5Å7ï}Bä  dü©ñÒMbP?_"*+‚€%,ŒÀ 1 ÈÿArial1 ÈÿArial1 ÈÿArial1 ÈÿArial1 ÈÿArial1 ŒÿArial1 ŒÿArial1 PÿArial1 ‚ÿArial1 PÿArial1 ŒArial1 xÿArial1 xArialƒ„&à?'à?(à?)à?M dXX¡"dXXà?à?@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" ";\ \-\-" ";@" "-*#,##0.0" ";\-#,##0.0" ";\ \-\-" ";@" "/,#,##0.00" ";\-#,##0.00" ";\ \-\-" ";@" " " "@ " "@ " "@" "@" "@ 0.000%0.0% \(General\) 0;[Red]0 " "@52#,##0" ";\-#,##0" ";\ \-\-" ";@" ",)#,##0" ";\-#,##0" ";\ \-\-" ";@" "96#,##0" ";\-#,##0" ";\ \-\-" ";@" "=:#,##0" ";\-#,##0" ";\ \-\-" ";@" "1.#,##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_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -dC õÿ ÎC õÿ ôÎC õÿ ôÎC õÿ ôÎC õÿ ôÎC õÿ ôÎC õÿ ôÎC õÿ ôÎC õÿ ôÎC õÿ ôÎC õÿ ôÎC õÿ ôÎC õÿ ôÎC õÿ ôÎC õÿ ôÎC  ÎC 7õÿ øÎC 5õÿ øÎC 6õÿ øÎC 4õÿ øÎC  õÿ øÎC  ÎC  ÎC  ÎÆC  $ÎÆC  ÎC  ÎC "ÎC 3"ÎC  ÎC #ÎC  ÎC  ÎC "8ÎC  (ÎC  ,ÎC  ÎC  $ÎC  ÎC #ÎC ÎC  ÎC ) ÎC )#ÎC ) ÎC  ÎC 3"ÎC  ÎC #ÎC ÎC "8ÎÁC "8ÎÁÁC &ÎC  ÎC &8ÎÁC "8ÎÁC 3"<ÎÁC &"<ÎÁC 8ÎÁC  ,ÎÁC ) ,ÎÁC #<ÎÁC )#<ÎÁC #<ÎÁC  ,ÎÁC  (ÎÁC  ,ÎÁC ( ,ÎÁC   ,ÎÁC ! ,ÎÁC " ,ÎÁC " ,ÎÁÁC   ,ÎÁÁC ( ,ÎÁÁC ("<ÎÁC ! ,ÎÁÁC "8ÎÁC ( ,ÎÁC ( ,ÎÁÁC 8ÎÁC  (ÎÁÁC 8ÎÁÁC  (ÎÁÁC "8ÎÁÁC "8ÎÁÁÁC 3"<ÎÁÁÁC 3"<ÎÁÁC  ,ÎÁÁC  ,ÎÁÁC  ,ÎÁÁÁC  ,ÎÁÁC #<ÎÁÁÁC 3"<ÎÁÁC &8ÎÁÁC "8ÎÁÁC  (ÎÁC "8ÎÁÁÁC  ,ÎÁÁC "<ÎÁÁC "<ÎÁÁÁC &"<ÎÁÁÁC  ,ÎÁÁC  ,ÎÁÁC  ,ÎÁÁÁC  ,ÎÁÁC #<ÎÁÁÁC "<ÎÁÁC "8ÎÁÁC &"<ÎÁÁC 3"<ÎÁC  ,ÎÁC  ,ÎÁC  ,ÎÁÁC  ,ÎÁC  ,ÎÁÁC 3"<ÎÁC  ,ÎÁÁÁC &8ÎÁÁC 3"<ÎÁÁC 8ÎÆÁÁC 0ÎÆÁÁC &8ÎÆÁC  (ÎÁÁC &8ÎÆÁÁC ) ,ÎÁÁC , ,ÎÁÁC , ,ÎÁÁC , ,ÎÁÁÁC ,#<ÎÁÁC ,#<ÎÁÁÁC ) ,ÎÁC ) ,ÎÁC ) ,ÎÁÁC , ,ÎÁC , ,ÎÁC , ,ÎÁÁC ,#<ÎÁC ,#<ÎÁÁC #<ÎÁÁC #<ÎÁÁÁC 8ÎÁÁC 8ÎÁÁÁC 8ÎÁÁÁC #<ÎÁÁC #<ÎÁÁÁC 0ÎÁÁÁC ) ,ÎÁÁC ) ,ÎÁÁÁC )#<ÎÁÁC )#<ÎÁÁÁC )#<ÎÁC )#<ÎÁÁC #<ÎÁC 8ÎÆC 8ÎÁÁC 8ÎÁC 3 ÎC 3 ÎC  (ÎÁÁC  ,ÎÁÁÁC  ,ÎÁC ) ,ÎÁC ) ,ÎÁÁÁC  ,ÎÁÁÁC  ,ÎÁÁC )#<ÎÁC )#<ÎÁÁC )#<ÎÁÁÁC "Γÿ“ÿ“ÿ“ÿ“ÿ“ÿU} ¶}  ¶ } ¶} ’ } ¶ } ¶} ¶ } $ } ¶  µ%#,lÀ#,ÎÀ#,‚À#,¯@ #,,@#, À#,EÀ#,›À#,þÀ #,mÀ #,`À #,¥À #,úÀ #,õÀ#,6À#,À#,DÀ#,À#,xÀ#,IÀ#,¡À#,ÉÀ#,äÀ#,äÀ#,ÛÀ#,eÀ#,¤À#,ÉÀ#,äÀ#,ÛÀ#,¤À#,ÌÀd\Table 10 -- Examination Coverage: Recommended and Average Recommended Additional Tax After d \Table 10 -- Examination Coverage: Recommended and Average Recommended Additional Tax After d\Table 10 -- Examination Coverage: Recommended and Average Recommended Additional Tax After D<Examination, by Type and Size of Return, Fiscal Year 2002 N FExamination, by Type and Size of Return, Fiscal Year 2002--Continued NFExamination, by Type and Size of Return, Fiscal Year 2002--Continued I&A[Money amounts are in thousands of dollars, except as indicated.]I &A[Money amounts are in thousands of dollars, except as indicated.] & & &&&I&A[Money amounts are in thousands of dollars, except as indicated.]     AR]Returns examined666666 6 A% 4Percentage of non-CIC returns 4 444#{Recommended additional tax yyyyA.w& Recommended additional tax--continuedx?™7Average recommended additional tax per return (dollars)™™™™™ !"AR`^k`k  A ]examined with no change 6 666`^k`!A1‘š›››››2Type and size of returnS Returns fileda] Revenue agentu TaxS2Revenue OType and size of return   `Tax kkRevenuezR_A STaxOType and size of returnRevenueR `Tax``RevenueAS in Calendarb Percentage `Non-auditor/ STax2office  Compliance O Revenue Sauditor/  2Tax2office2 ComplianceS] Revenue agentuSauditor/ TaxOofficeS Compliance6 Revenue agent6Sauditor/ STaxSoffice ComplianceASYear 2001 [1,2] TotalbcoveredCIC [3]SCIC [3] compliance S examiner [3]2 examiner [4]  center [3] O  agent S compliance  2 examiner [3]2 examiner [4]2 center [3] STotal(CIC [3] Non-CIC [3]S compliance  examiner [3]O examiner [4]S center [3](CIC [3]Œ Non-CIC [3]S compliance 2 examiner [3]2 examiner [4] center [3] A T 7 c 7 T 7 officer [3] T 3 7 O 7 T officer [3] 3 3 3 T : Ž T officer [3] 7 O 7 T : Ž 3 officer [3] 3 3 7 3 U(1)~ 9@~ d@~ 9@~ d@~ 9@~ d@ v(8) 8(9) P 8(10) U(11) v(12) v(13) v(14)~ d.@~ 90@~ d1@~ d2@~ 93@ Q~ 94@~ d5@~ 96@~ d7@~ l8@~ l9@~ l:@~ 9;@ 2 V  b  V  V m  A  V m m m R R R A R R A A A žUnited States, total [2]~ Ÿ:—Í(~  Žy2 £‹âíÞ?~  Wº@~ ŸàîA~  `cû@~ Ÿ³@~ ¤®¦@~  NF! žUnited States, total [2] §[5] ¦[5] §[5] §[5] ¥[5]~ Ÿ.¥~  R[2~ ŸŽàY~ Ÿ<ÝA~  êØ@ žUnited States, total [2]~ ¡ Íà@~ ¢ÆãV §[5] §[5] §[5] §[5] §[5] ¥[5] 2 V  b  V  V m  2 * | ‚ ‚ ‚ W   W W   2   W ¨ W n n n   /B'Income, estate, and gift tax, total [6]~ Wj½µ!~  Æß0eV«v*â?~  L«@~ W°žA~  ðDû@~ W×±@~ n~     A/ B'Income, estate, and gift tax, total [6]~  ,4@~  }0@~  ƒ(@~ …~ …4@~ W¥×~  Ø~ WþÃK~ Wˆ¨A~  @”Ø@/B'Income, estate, and gift tax, total [6]~ ,~ ’>×V~ ,ûâ~ ’€~ã@~ ƒŒ®@~ ƒ‡µ@~ ƒ~ ,f¤@BTaxable returns:W e W Wn  BTaxable returns: * ~ ‚††RRRBTaxable returns:*|RAAA ,C$Individual income tax returns, total~ XN±Ü~ &g-fþ%ä±câ?~ `a@~ XP«õ@~ ðDû@~ X¿±@~ o~  îá , C$Individual income tax returns, total~  *.@~  ~0@~  ‚(@~ †~ †4@~ XôÝ~ ˆÍ A~ XZ=_~ Xˆ¨A~ @CØ@,C$Individual income tax returns, total~ *~ |ÐH5A~ *Êi`~ |@+Ñ@~ ‚Œ®@~ ‚]µ@~ ‚~ *:¤@!DNonbusiness returns:XfXXo  DNonbusiness returns:  ~ o††XXXDNonbusiness returns:*|*|‚‚‚"/E'Form 1040A with TPI under $25,000 [7,8]~ XrŸ« ~ À¥Af˜£ n©Ïæ?~ ~ X|¿@~ 5Í@~ XÀ”@~ o~  h)A/ E'Form 1040A with TPI under $25,000 [7,8]~  *0@~  ~,@~  ‚"@~ †~ †&@~ X.2~ ~ X@ˆí@~ Xýä@~ ·¶@/E'Form 1040A with TPI under $25,000 [7,8]~ *~ |Ô«%A~ *~ |P½@~ ‚t¦@~ ‚±@~ ‚~ *ô¤@ !"-E%All other returns by size of TPI: [8]XfXXo - E%All other returns by size of TPI: [8]  ~ o††XXX-E%All other returns by size of TPI: [8]*|*|‚‚‚*F Under $25,000~ XN÷\~ Ð)ö@f‹ê ˜ä?~ ~ XJ³@~ ½@~ Xt@~ o~  ðó@ F Under $25,000~  **@~  ~(@~  ‚@~ †~ †8@~ X|¹A~ ~ Xàê@~ X[×@~ ä‘@F Under $25,000~ *~ |ØÝ A~ +~ |#Å@~ ‚©@~ ‚2«@~ ‚~ *|¨@F$25,000 under $50,000 ~ XŽS~ à‘ñ@fÜ )­@üÍ?~ ð?~ XVÇ@~ @»Ó@~ X€‹@~ o~  €ã@ F$25,000 under $50,000 ~  *0@~  ~(@~  ‚$@~ †~ †:@~ X˜MA~ ~ X`Rï@~ X€˜æ@~ J @F$25,000 under $50,000 ~ *~ |àFî@~ *~ |ù´@~ ‚ä¡@~ ‚‚¢@~ ‚~ *ä˜@F$50,000 under $100,000~ Xö¹ã~ @ÿð@fé&VxŒ Ò?~ @~ XAÊ@~ Õ@~ X@ˆ@~ o~  €ƒà@ F$50,000 under $100,000~  *1@~  ~,@~  ‚4@~ †~ †€@@~ Xï A~ Pt@~ XðZú@~ X`Îë@~ ö§@F$50,000 under $100,000~ *~ |é@~ + vê@~ |_¿@~ ‚ž¤@~ ‚â®@~ ‚~ *0˜@F$100,000 or more ~ X(edA~ 0¦ó@f̨öéè?~ ÀY@~ X€‘Ö@~ ÀZÐ@~ X`€@~ o~  à‡ã@ F$100,000 or more ~  **@~  ~?@~  ‚4@~ †~ †C@~ XäV0A~ °ù@~ X®3+~ Xðy÷@~ ´@F$100,000 or more ~ *~ |àhA~ *°m.A~ |éÝ@~ ‚n¶@~ ‚'Ã@~ ‚~ *¯@DBusiness returns:XfXXo  DBusiness returns: * ~ ‚††XXXDBusiness returns:*|Xoo‚*.E&Schedule C returns by size of TGR: [9]XfXXo . E&Schedule C returns by size of TGR: [9] * ~ ‚††XXX.E&Schedule C returns by size of TGR: [9]*|Xoo‚*F Under $25,000~ Xz!›~ @’ð@fCHB]@~ ~ Xd£@~ €)Á@~ X€r@~ o~  à~ë@ F Under $25,000~  **@~  ~*@~  ‚@~ †~ †5@~ XpA~ ~ X€[Ú@~ X€Ø@~ ¸Œ@F Under $25,000~ *~ |0 ü@~ *~ |=Å@~ ‚î¥@~ ‚B¨@~ ‚~ *àŸ@F$25,000 under $100,000~ XNÑ~ @Êã@f㇎Y´íò?~ @~ XÕ¼@~ €ÜË@~ X`r@~ o~  €&Ò@ F$25,000 under $100,000~  *1@~  ~,@~  ‚ @~ †~ †€A@~ X°›A~ @a@~ X0¼ô@~ XЖò@~ ü§@F$25,000 under $100,000~ *~ |€oÜ@~ *ÀÊà@~ |€yÆ@~ ‚Ú´@~ ‚eÄ@~ ‚~ *|˜@F$100,000 or more ~ X®­}~ &Ý@f%[`1÷?~ 7@~ X€ªÏ@~ ª»@~ X\@~ o~  ¹@ F$100,000 or more ~  *1@~  ~5@~  ‚*@~ †~ †€D@~ Xx#A~ ôû@~ XpqA~ XÀ¹ð@~ (¬@F$100,000 or more ~ *~ |À¬Ñ@~ *2×/~ |€Ú@~ ‚€äÂ@~ ‚mß@~ ‚~ *¦@.E&Schedule F returns by size of TGR: [9]XfXXo . E&Schedule F returns by size of TGR: [9] * ~ ‚††XXX.E&Schedule F returns by size of TGR: [9]*|*|‚‚‚*FUnder $100,000~ XðlA~ ´š@f\’“¶ÆÄÝ?~ ~ Xps@~ ð|@~ X@~ o~  (@ FUnder $100,000~  *1@~  ~€A@~  ‚Y@~ †~ †E@~ X·°@~ ~ Xj¦@~ XX‚@~ FUnder $100,000~ *~ |¸‰@~ *~ |Â@~ ‚Г@~ ‚~ ‚~ *‹@G$100,000 or more~ Y°]A~ ;0ž@g–µf#~ç?~ ;@~ Y@‹@~ ; d@~ Y@~ p~  ;Ø‹@ G$100,000 or more~  <2@~  :@~  „~ ‡~ ‡€F@~ YMØ@~ =Ø@~ Y€Ò@~ YP‚@~ ;ð?G$100,000 or more~ <~ “®@~ <6L:~ “ÀÁÔ@~ „¾«@~ „`…@~ „~ <ä°@ ,lÀ!,,À",¤À#,èÀ$,}À%,ðÀ&,•À',YÀ(,À), À*,÷À+,'À,,!À-,'À.,'À/,âÀ0 ,ëÀ1 ,,À2 ,À3 ,,À4 ,kÀ5 ,¾À6 ,zÀ7 ,ÖÀ8 ,÷À9 ,ÜÀ: ,,À; ,ÖÀ< ,"À= ,äÀ> ,æÀ? ,À 2 V  b  V  V m  2 * ~ ‚ † † X  X X  2  X  X o o o .!C&Corporation income tax returns, except!V!!b!!V!!V!m! .! C&Corporation income tax returns, except! *! €! ‚!ˆ!ˆ!X!!X!X!.!C&Corporation income tax returns, except!!X!!X!o!o!o!"DForm 1120S, total [10]~ "X67“~ "€ÜÖ@"fÿŒòëï?~ "Ȥ@~ "XÒ@ "N/A~ "X*@~ "o~ " ¡@" DForm 1120S, total [10]~ " *9@ " €N/A~ " ‚.@~ "ˆ~ "ˆS@~ "X6ƒ~ "®g ~ "Xw "ŠN/A~ "@t@"DForm 1120S, total [10]~ "*~ "|@çÑ@~ "*j%~ "| ªù@ "–N/A~ "‚€^Ø@~ "‚~ "*€[À@+#D#Returns other than Form 1120F: [11]#R#R#R#'#R#A+# D#Returns other than Form 1120F: [11]# *# €# ‚#ˆ#ˆ#X##X#X#+#D#Returns other than Form 1120F: [11]#*#|#*#|#–#‚#‚#* $ENo balance sheet returns~ $X|ñA~ $R¥@$fÛ»Ó­‚´í?~ $O@~ $X,@ $N/A~ $X@~ $o~ $ l™@ $ ENo balance sheet returns~ $ *?@ $ €N/A~ $ ‚4@~ $ˆ~ $ˆ€U@~ $X’ð@~ $€Ð@~ $X`0è@ $ŠN/A $[15] $ENo balance sheet returns~ $*~ $|pž@~ $*¨#A~ $|à^ç@ $–N/A~ $‚P@~ $‚~ $*´’@)%E!Balance sheet returns by size of %X%%f%%X%%X%o% )% E!Balance sheet returns by size of % *% €% ‚%ˆ%ˆ%X%%X%Š%)%E!Balance sheet returns by size of %*%|%*%|%–%‚%‚%*&F total assets:&X&&f&&X&&X&o& & F total assets:& *& €& ‚&ˆ&ˆ&X&&X&X&&F total assets:&*&|&*&|&–&‚&‚&*&'FUnder $250,000 ~ 'X¦,U~ 'ª@'fÜ>NÇ©Î?~ '@~ 'XB©@ 'N/A~ 'Xð?~ 'o~ ' Z@&' FUnder $250,000 ~ ' *=@ ' €N/A~ ' ‚~ 'ˆ~ 'ˆ€R@~ 'X`šã@~ '~ 'X€ã@ 'ŠN/A '[15]&'FUnder $250,000 ~ '*~ '|ÀU@~ '*~ '|€3È@ '–N/A~ '‚U@~ '‚~ '*8Š@)(F!$250,000 under $1,000,000 ~ (XÔ‚A~ (Ò¨@(f¥‘Ó¶Rè?~ (@~ (X\¨@ (N/A~ (X~ (o~ ( L@)( F!$250,000 under $1,000,000 ~ ( *@@ ( €N/A~ ( ‚~ (ˆ~ (ˆ€P@~ (Xàêë@~ (@~ (X ¾ë@ (ŠN/A~ ()(F!$250,000 under $1,000,000 ~ (*~ (|v@~ (*pš@~ (|€ËÑ@ (–N/A~ (‚~ (‚~ (*¸@#)F$1,000,000 under $5,000,000~ )X_A~ ),¯@)fl&Bʬ@~ )@~ )XH®@ )N/A~ )Xð?~ )o~ ) @[@#) F$1,000,000 under $5,000,000~ ) *>@ ) €N/A~ ) ‚~ )ˆ~ )ˆ>@~ )XP÷@~ )~ )X/÷@ )ŠN/A~ )@#)F$1,000,000 under $5,000,000~ )*~ )|„›@~ )*~ )|Àì×@ )–N/A~ )‚Š¯@~ )‚~ )*Ï@3*F+$5,000,000 under $10,000,000 ~ *X€ÚÝ@~ * –@*fûû/ó(‡@~ *3@~ *X•@ *N/A~ *Xð?~ *o~ * G@3* F+$5,000,000 under $10,000,000 ~ * *?@ * €N/A~ * ‚~ *ˆ~ *ˆH@~ *X Qê@~ *ȉ@~ *Xà…é@ *ŠN/A~ *t@3*F+$5,000,000 under $10,000,000 ~ **~ *|~@~ **`3å@~ *|àçâ@ *–N/A~ *‚À~Ó@~ *‚~ **iÄ@1+F)$10,000,000 under $50,000,000 ~ +X€Îß@~ +Ø£@+fÎI}öÀ1@~ +€R@~ +Xˆ¢@ +N/A~ +X~ +o~ + €W@1+ F)$10,000,000 under $50,000,000 ~ + *<@ + €N/A~ + ‚~ +ˆ~ +ˆ:@~ +Xð]A~ +ÀfÒ@~ +Xж A +ŠN/A~ +1+F)$10,000,000 under $50,000,000 ~ +*~ +|’¦@~ +*pA~ +|6ø@ +–N/A~ +‚~ +‚~ +*ÀÞ@3,F+$50,000,000 under $100,000,000 ~ ,Xy¿@~ ,‹@,f¡²ÚÅÕx%@~ ,€K@~ ,XPˆ@ ,N/A~ ,X@~ ,o~ , <@3, F+$50,000,000 under $100,000,000 ~ , *6@ , €N/A~ , ‚~ ,ˆ~ ,ˆ,@~ ,XÐæù@~ ,€´Á@~ ,X`i÷@ ,ŠN/A~ ,3,F+$50,000,000 under $100,000,000 ~ ,*~ ,|¸‘@~ ,*¨A~ ,|þ@ ,–N/A~ ,‚~ ,‚~ ,*àÇã@3-F+$100,000,000 under $250,000,000 ~ -Xƒ¿@~ -$”@-fN"m[õ/@~ - e@~ -Xð@ -N/A~ -Xð?~ -o~ - €A@3- F+$100,000,000 under $250,000,000 ~ - *0@ - €N/A~ - ‚Y@~ -ˆ~ -ˆK@~ -XÄ A~ -ÀŒí@~ -X@q A -ŠN/A~ -3-F+$100,000,000 under $250,000,000 ~ -*~ -|Æ¡@~ -*<ÛA~ -|= A -–N/A~ -‚~ -‚~ -*€½ï@.F$250,000,000 or more~ .XNÅ@~ .J­@.f€Ðu?D/A@~ .ì @~ .X—@ .N/A~ .X~ .o~ . ÀR@. F$250,000,000 or more~ . * @ . €N/A~ . ‚~ .ˆ~ .ˆL@~ .X¦=B~ .Šz~ .X~OA .ŠN/A~ ..F$250,000,000 or more~ .*~ .|è¼@~ .*ªÊb~ .|˜§%A .–N/A~ .‚~ .‚~ .*ø@/HForm 1120F returns [11]~ /Y]Ö@~ /;€s@/gΨ5“Ìõ?~ /;ÀY@~ /Y@h@ /=N/A~ /Y~ /p~ / ;.@/ HForm 1120F returns [11]~ / <4@ / N/A~ / „~ /‰~ /‰ÀU@~ /YpQ÷@~ /;péñ@~ /YÀžÕ@ /‹N/A~ /=/HForm 1120F returns [11]~ /<~ /“@~ /<ؼ%A~ /“pÜû@ /—N/A~ /„~ /„~ /<`t@020V00b00V00V0m0 0 20 *0 €0 ‚0ˆ0ˆ0X00X0X00200X00X0o0o0o0+1I#Estate and trust income tax returns~ 1Y1ï~ 1;&¼@1g†C±uJ‰Ç?~ 1;@R@~ 1Y]³@~ 1=~ 1Y@~ 1p~ 1 ;ø @+1 I#Estate and trust income tax returns~ 1 <>@ 1 N/A~ 1 „9@~ 1‰~ 1‰U@~ 1Y0ø@~ 1=Pƒ@~ 1Y¦õ@ 1‹N/A~ 1=+1I#Estate and trust income tax returns~ 1<~ 1“¬Á@~ 1<€†À@~ 1“xÑ@ 1—N/A~ 1„~ 1„~ 1<F°@2J2V22b22V22V2m2 2 J2 *2 €2 ‚2ˆ2ˆ2X22X2X22J22X22X2o2o2o23CEstate tax returns:3V33b33V33V3m3 3 CEstate tax returns:3 *3 €3 ‚3ˆ3ˆ3X33X3X33CEstate tax returns:33X33X3o3o3o34D Total~ 4XÀâý@~ 4ï»@4fƒäAó]@~ 4~ 4Xî»@ 4N/A~ 4X~ 4o~ 4 ð?4 D Total~ 4 *.@ 4 €N/A~ 4 ‚~ 4ˆ~ 4ˆ~ 4XjhW~ 4~ 4XXØ5A 4ŠN/A~ 44D Total~ 4*~ 4| |@~ 4*~ 4|(qA 4–N/A~ 4‚~ 4‚~ 4*˜sA 5D Size of gross estate:5X55f55X55X5o5  5 D Size of gross estate:5 *5 €5 ‚5ˆ5ˆ5X55X5X5 5D Size of gross estate:5*5|5*5|5–5‚5‚5*6EUnder $1,000,000~ 6X°ë@~ 6d“@6fö¢RÃ*‚@~ 6~ 6Xd“@ 6N/A~ 6X~ 6o~ 6 6 EUnder $1,000,000~ 6 *2@ 6 €N/A~ 6 ‚~ 6ˆ~ 6ˆ~ 6Xàˆà@~ 6~ 6Xàˆà@ 6ŠN/A~ 66EUnder $1,000,000~ 6*~ 6|~ 6*~ 6|À¥Ú@ 6–N/A~ 6‚~ 6‚~ 6*#7E$1,000,000 under $5,000,000~ 7X@Hí@~ 7 ±@7fNF5 S@~ 7~ 7X ±@ 7N/A~ 7X~ 7o~ 7 #7 E$1,000,000 under $5,000,000~ 7 *.@ 7 €N/A~ 7 ‚~ 7ˆ~ 7ˆ~ 7XDÃA~ 7~ 7XDÃA 7ŠN/A~ 7#7E$1,000,000 under $5,000,000~ 7*~ 7|~ 7*~ 7|À›÷@ 7–N/A~ 7‚~ 7‚~ 7*8K$5,000,000 or more~ 8Yj¶@~ 8;$˜@8gŬ{þì:@~ 8;~ 8Y ˜@ 8=N/A~ 8Y~ 8p~ 8 ;ð?8 K$5,000,000 or more~ 8 <,@ 8 N/A~ 8 „~ 8‰~ 8‰~ 8YÊ-A~ 8=~ 8Y€Æ-A 8‹N/A~ 8=8K$5,000,000 or more~ 8<~ 8“ |@~ 8<~ 8“¶‘& 8—N/A~ 8„~ 8„~ 8<˜sA929V99b99V99V9m9 9 29 *9 €9 ‚9ˆ9ˆ9X99X9X99299X99X9˜9o9o9:IGift tax returns~ :YàŠA~ :;¬@:g×K¢“¬ä?~ :;~ :Y¨@ :=N/A~ :Y~ :p~ : ;ð?: IGift tax returns~ : <4@ : N/A~ : „~ :‰~ :‰~ :YܸA~ :=~ :Y¼·A :‹N/A~ :=:IGift tax returns~ :<~ :“R@~ :<~ :“È A :—N/A~ :„~ :„~ :<°ªñ@;2;V;;b;;V;;V;m; ; 2; ~; ‚;†;†;X;;X;X;;2;;X;;X;o;o;o;<CEmployment tax returns~ <Zâæ~ </ÙÐ@<hºˆ/pº†®?~ </È•@~ <Z€OÇ@~ </P~@~ <Zpp@~ <q®¦@~ < /q@< CEmployment tax returns~ < **@~ < ~"@~ < ‚@~ <†$@~ <†2@~ <XØA~ <X'A~ <XHÒA~ <XBª@~ <àj@<CEmployment tax returns~ <* Íà@~ <|Xƒ@~ <*ÐÈÿ@~ <|Æ@~ <‚»@~ <‚€‰@~ <‚'Ç@~ <*Æ¡@ =CExcise tax returns [2] ~ =Zøß(A~ =/uÀ@=h£Û1Šð?~ =/L˜@~ =Z£º@~ =/@~ =ZI@~ =q~ = /= CExcise tax returns [2]~ = **@~ = ~~ = ‚(@~ =†~ =†~ =X`ßÿ@~ =à#å@~ =X°Dõ@~ =Š(@~ =`@=CExcise tax returns [2]~ =*~ =|~ =*€0Û@~ =|€óÈ@~ =‚¶@~ =‚¤@~ =‚~ =*%>IOther taxable returns [10,12] >[[1]~ >@ @ >i[1]~ >@Ðr@~ >t€h@~ >@~ >t~ >r~ > @€I@%> IOther taxable returns [10,12]~ > <2@~ > ~ > „~ >‡~ >‡€B@~ >YX`A~ >; –A~ >Y¸@~ >‹~ >=%>IOther taxable returns [10,12]~ ><~ >“àf@~ >< —#A~ >“@Tß@~ >„~ >„~ >„~ ><¬@>-?L?\?.?j?.?\?.?\?s? .? L? ~? ‚?†?†?X??X?X??L??X??X?o?o?o??-@#,lÀA#,˜ÀB#,3À-C#,6À-D#,À-E#,…À-F#,À-G#,À-H#,»À-I#,À-J#,.À-K#,"À-L#,!À-M#,³À-N#,!À-O#,À-P#,hÀ-Q#,)À-R#,‡À-S#,¦À-T#,-À-U#,®À-V#,5À-W#,ÀX#, ÀY#, ÀZ#,LÀ[#,ÐÀ\#,À]#,^À^#,ßÀ_#,åÀ @BNontaxable returns: [13]@\@.@j@.@\@.@\@s@ . @ BNontaxable returns: [13]@ *@ €@ ‚@ˆ@ˆ@X@@f@X@ @BNontaxable returns: [13]@@X@@X@o@o@o@@-@ -@!-&AMPartnership returns, Form 1065~ AZN$„~ A/§µ@Ahž…x›¼bÐ?~ A/€‚@~ AZ¼­@ A0N/A~ AZð?~ Aq~ A /à‘@&A MPartnership returns, Form 1065~ A *€D@ A €N/A~ A ‚~ Aˆ~ AˆE@ AŠN/A AN/A AN/A AŠN/A AN/A&AMPartnership returns, Form 1065 A+N/A A”N/A A+N/A A”N/A A–N/A A–N/A A–N/A AN/AA-A -A!-A"-1BM)S corporation returns, Form 1120S [10,14]~ BZö{¸~ B/¿Æ@Bhd£j¼¨Ø?~ B/;@~ BZ€…Å@ B0N/A~ BZ@~ Bq~ B /‚@1B M)S corporation returns, Form 1120S [10,14]~ B *C@ B €N/A~ B ‚€@@~ Bˆ~ Bˆ€C@ BŠN/A BN/A BN/A BŠN/A BN/A1BM)S corporation returns, Form 1120S [10,14] B+N/A B”N/A B+N/A B”N/A B–N/A B–N/A B–N/A BN/AB%CNOther nontaxable returns [13] C[[1]~ C@1@ Ci[1]~ C@@~ Ct.@ C?N/A~ Ct~ Cr~ C @%C NOther nontaxable returns [13]~ C < C N/A~ C „~ C‰~ C‰ C‹N/A C=N/A CN/A C‹N/A C=N/A%CNOther nontaxable returns [13] C>N/A C•N/A C>N/A C•N/A C—N/A C—N/A C—N/A C=N/AC"D5Footnotes at end of table.DDDDDDDDD "D 5Footnotes at end of table.D D D DDDDDDDDœN/A - Not applicable.DDDDDDDDDEEEEEEEEEE E E E E EEEEEEEßE×[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 EEEEEEEEEEFFFFFFFFFF F F F F FFFFFFFÚFÒor a smaller number of returns filed in Calendar Year 2001, compared to the number with examination activity in Fiscal Year 2002 (as indicated by data in other columns). Related to this factor, data for other FFFFFFFFFFGGGGGGGGGG G G G G GGGGGGGwGotaxable and nontaxable returns are not shown in column 1 (column 3) because these filings cannot be quantified.GGGGGGGGGGG HHHHHHHHHH H H H H HHHHHHH¶H®[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.HHHHHHHHHHH H!IIIIIIIIII I I I I IIIIIIIàIØ[3] CIC (Coordinated Industry Case), formerly known as CEP (Coordinated Examination Program), covers “a taxpayer, and its effectively controlled entities, that warrants application of ‘team examination’ procedures.” IIIIIIIIIII I!JJJJJJJJJJ J J J J JJJJJJJÔJÌTax 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 Compliance Officers JJJJJJJJJJJ J!KKKKKKKKKK K K K K KKKKKKKÓKË(TCO) are Compliance personnel who are required to have 6 to 12 semester hours of accounting and who perform examinations on selected individual and business taxpayers involving complex tax issues. Tax KKKKKKKKKKK K!LLLLLLLLLL L L L L LLLLLLLeL]examiners for field operations and Compliance Centers perform examinations on correspondence.LLLLLLLLLLL L!MMMMMMMMMM M M M M MMMMMMMÓMË [4] Comprises work performed by revenue officer examiners. These examiners are employees who have been trained to do certain employment tax returns. Data are collected for these individuals and shown MMMMMMMMMMM M!NNNNNNNNNN N N N N NNNNNNN1N)separately from other employment returns.NNNNNNNNNNN N!OOOOOOOOOO O O O O OOOOOOOO [5] Not computed.OOOOOOOOOOO O!PPPPPPPPPP P P P P PPPPPPPÛPÓ [6] Comprises returns shown as individual income tax, corporation income tax, estate and trust income tax, estate tax, gift tax, partnership, S corporation, and other nontaxable returns. Excludes returns shown PPPPPPPPPPP P!QQQQQQQQQQ Q Q Q Q QQQQQQQ9Q1as employment, excise, and other taxable returns.QQQQQQQQQQQ Q!RRRRRRRRRR R R R R RRRRRRRXRP[7] Form 1040A is one of the two IRS individual income tax return “short forms.”RRRRRRRRRRR R!SSSSSSSSSS S S S S SSSSSSSßS×[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 SSSSSSSSSSS S!TTTTTTTTTT T T T T TTTTTTT`TXincludes “business or profession net income,” but not “business or profession net loss.”TTTTTTTTTTT T!UUUUUUUUUU U U U U UUUUUUUÝUÕ[9] Schedule C returns are filed by nonfarm sole proprietors. Schedule F returns are filed by farm sole proprietors. TGR (total gross receipts) is the sum of gross receipts from farm and nonfarm businesses. It UUUUUUUUUUU U!U"VVVVVVVVVV V V V V VVVVVVVÅV½is calculated by adding the positive values of gross receipts and other income from Schedule C to the cost of purchased items and gross income (can be positive or negative) from Schedule F.VVVVVVVVVVV V!V"WWWWWWWWWW W W W W WWWWWWWÝWÕ[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 WWWWWWWWWXXXXXXXXXX X X X X XXXXXXXÝXÕreturns” in this table. Otherwise, they are included as “nontaxable returns.” Total for corporations also excludes certain other types of corporations, which are included in “other taxable returns” described in XXXXXXXXXYYYYYYYYYY Y Y Y Y YYYYYYYYfootnote 12, below. YYYYYYYYYZ$Z$Z$Z%Z$Z$Z$Z$Z$Z $Z Z Z Z ZZZZZZZ Z˜[11] Forms 1120F are returns filed by foreign corporations with U.S. income, other than foreign life insurance companies and foreign sales corporations.ZZZZZZZZZ[$[$[$[%[$[$[$[$[$[ $[ [ [ [ [[[[[[[×[Ï[12] 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.\\\\\\\\\]]]]] ] ] ] ] ]]]]]]]×]œÏ[13] 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); ]]]]]]]]]]^^^^^ ^ ^ ^ ^ ^^^^^^^Ý^œÕand 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 ^^^^^^^^^^_____ _ _ _ _ _______f_œ^to the partners, shareholders, or other owners, as well as certain other nontaxable returns. __________`$,lÀa$,yÀb$,8Àc$,…Àd$,@e$,¨@f$,‚Àg$,@Àh$,@Ài$,JÀj$,JÀk$,6Àl$,JÀm$,JÀn$,@Ào$,JÀp!,JÀq!,6Àr!,6Às!,6Àt!,6Àu!,@Àv!,6Àw!,6Àx!,@Ày!,6Àz!,6À{!,úÀ|!,@À}!,JÀ~!,JÀ!,6À````` ` ` ` ` ```````q`i[14] Includes most Form 1120S returns (S corporations that are nontaxable; see also footnotes 10 and 12).``````````aaaaaaa a a a a aaaaaaaa[15] Less than $500.aaaaaaaaaa b"b"b"b#b"b"b"b"b"b "b b b b bbbbbbbAb9NOTE: Detail may not add to totals because of rounding. bbbbbbbbbb b!c"c"c"c#c"c"c"c"c"c "c c c c cccccccÌcÄSOURCE: IRS Data Book, FY 2002, Publication 55b. 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