�\pJames N. Willis �]�A ;2UB�  dMbP?_"*+�%,����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 P�Arial1 ��Arial1 ��Arial1 x�Arial1 x�Arial1 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/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" ";\ \-\-" ";@" "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_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -\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 ("<��C  �C  �C  ,��C ! �C ! ,��C ! �C !#�C " �C "#�C " �C 8C  �C 8��C "<��C ("<��C  (C  (�C 8�C  (�C "8�C  ,�C "8�C  ,�C  ,�C  ,�C   ,�C  ,�C  ,�C ! ,��C " ,��C "8��C 8��C ("<�C "<�C ("<��C ! ,��C ! ,�C ! ,��C ("<�C  (��C  ,�C  ,��C ! ,�C  (�C "<�C ! ,�C ! ,�C ! ,�C  (�C ! ,�C 8�C "<�C "<��C "<�C ("<�C ("<�C ("<�C !#<�C #8�C (&<�C (&<�C " ,�C " ,�C "#<�C #8�C " ,�C 8�C 8�C ( �C ( �������������������U} �} � } �} �  ],l@,�@,�@,p@ ,��,��,��, �,$� , � ,�� ,�� ,�� ,��,��,��,��,8�,��,P�,��,�,.�,.�,(�,��,��,�,.�,(�,��,�e]Table 11 -- Examination Coverage: Returns Examined with Unagreed Recommended Additional Tax e]Table 11 -- Examination Coverage: Returns Examined with Unagreed Recommended Additional Tax G?After Examination, by Type and Size of Return, Fiscal Year 2002RJAfter Examination, by Type and Size of Return, Fiscal Year 2002--Continued4,[Money amounts are in thousands of dollars.]4,[Money amounts are in thousands of dollars.]     +$^Taxable returns examined [1]&&&&&&+ ^Amount unagreed & & & &&&,_((((((, _ ( ( ( (((-Type and size of return:W Revenue agentX: Tax auditor/,/Revenue-Type and size of return : W Revenue agent X / Tax auditor/ ,/Revenue- ;TotalNCIC [2]N Non-CIC [2]/ compliance /Tax/office Compliance-  ;Total NCIC [2] N Non-CIC [2] / compliance  /Tax/office Compliance-;;;/ officer [2]/ examiner [2]/ examiner [3] center [2]- ; ; ; / officer [2] / examiner [2]/ examiner [3] center [2] - < * O R  R R * - < * < R R R * .~ =�?~ )@~ =@~ H@~ H@~ H@~ )@ .~ = @~ )"@~ =$@~ H&@~ H(@~ H*@~ ),@ / >  P S S S  / >  > S S S  0United States, total [4]) ?@D�DA�DB�DC�G) ! @D�DA�DB�DC�G) ?@D�DA�DB�DC�G) I@D�DA�DB�DC�G) I_@D�DA�DB�DC�G) I f@D�DA�DB�DC�G) !@D�DA�DB�DC�G 0United States, total [4]) ?� _iAD� DA� DB� DC� G~ !Rxf) ?!GAD� DA� DB� DC� G) Y @D� DA� DB� DC� G) Y @D� DA� DB� DC� G) Y,@D�DA�DB�DC�G) %@D�DA�DB�DC�G  1 @   @ J J J   1 @  @ J J J   /AAKKK/ A  A K KK/0'Income, estate, and gift tax, total [5].?@@D�D#�D3�D7�D>�.!@D�D#�D3�D7�D>�.?@D�D#�D3�D7�D>�I@$��1.I@_@D�D#�D3�D7�D>�.ID�D#�D3�D7�D>�.!@D�D#�D3�D7�D>�/0'Income, estate, and gift tax, total [5]. ?hAD� D#� D3� D7� D>� ~  !zT. ?{#GAD� D#� D3� D7� D>�  Y @$� �1. Y@D� D#� D3� D7� D>� .YD�D#�D3�D7�D>�.%@D�D#�D3�D7�D>�,2$Individual income tax returns, totalA@ %��L@ %��AF@ %��K@ %��K@_@ %��K %��@ %��,2$Individual income tax returns, total Ah/A %��  8v A %��  A &%A %��  Z @ %��  Z@ %�� Z %��#@ %��3Nonbusiness returns:AAKKK3Nonbusiness returns: A  A Z ZZ#/4'Form 1040A with TPI under $25,000 [6,7]Az@ %��~ ~ A`x@~ K@~ K=@~ K~ :@/4'Form 1040A with TPI under $25,000 [6,7] A@ %�� n~  ~  A@~  Z@~  Za@~ Z~ #@-4%All other returns by size of TPI: [7]AAKKK-4%All other returns by size of TPI: [7] A  A Z ZZ#5 Under $25,000A@ %��~ ~ Apy@~ K@u@~ K.@~ K~ X@5 Under $25,000 A@ %�� n~  ~  A @~  Z\@~  Z^@~ Z~ #R@5$25,000 under $50,000 A@ %��~ ~ A@~ K@~ K9@~ K~ |@5$25,000 under $50,000  Ai@ %�� n~  ~  A@~  Z@~  Z\@~ Z~ #@5$50,000 under $100,000A4@ %��~ ~ A@~ K@~ K*@~ K~ Py@5$50,000 under $100,000 Al@ %�� n~  ~  A@ @~  ZA@~  Z@~ Z~ #@5$100,000 or more A@ %��~ D@~ A@~ K@~ K2@~ K~ s@5$100,000 or more  AcA %�� n~  @~  A 8A~  Zl@~  Zp|@~ Z~ #%@3Business returns:AAKKK3Business returns: A  A Z ZZ#.4&Schedule C returns by size of TGR: [8]AAKKK.4&Schedule C returns by size of TGR: [8] A  A Z ZZ#5 Under $25,000A8@ %��~ ~ Ac@~ K0r@~ K"@~ K~ @5 Under $25,000 A@ %�� n~  ~  A@~  ZD@~  ZB@~ Z~ #@5$25,000 under $100,000AЛ@ %��~ @~ AȀ@~ K@~ K$@~ K~  n@5$25,000 under $100,000 A�.@ %�� n~  ^@~  A@~  Z+@~  Z``@~ Z~ #@5$100,000 or more A:@ %��~ (@~ AX@~ K@~ K@~ K~ Q@5$100,000 or more  AYA %�� n~  @~  AHwA~  ZS@~  Z`k@~ Z~ # n@.4&Schedule F returns by size of TGR: [8]AAKKK.4&Schedule F returns by size of TGR: [8] A  A Z ZZ#5Under $100,000A>@ %��~ ~ A0@~ K @~ K~ K~ @5Under $100,000 A؇@ %�� n~  ~  A@~  Z9@~  Z~ Z~ #@5$100,000 or moreAY@ %��~ @~ AU@~ K @~ K~ K~ @5$100,000 or more A@ %�� n~  ؝@~  An@~  ZQ@~  Z~ Z~ #`q@ ,l�!,��",��#,��$,��%,��&,4�',��(,��),B�*,H�+,:�,,Z�-,V�.,Z�/,Z�0,,�1,@�2,��3,x�4,L�5,��6,x�7,��8,��9,��:,$�;,:�<,(�=,��>,x�?,$� 1 B  Q T T T  1 B  B T T T !/!>!!P!S!S!S!!/! >! ! >! S! S!S!."2&Corporation income tax returns, except"C"C",",",."2&Corporation income tax returns, except" C" C" V" ,", #2 Form 1120S, total [9]#A@ %%�0�#(@ %%�0�#A@ %%�0� #UN/A#K %%�0�#K %%�0�#,@ %%�0� #2 Form 1120S, total [9]# A`r!dA %#�#� n# �*6bA %%�0� # A@�.A %%�0�  # [N/A# Z %%�0� #Z %%�0�##c@ %%�0�+$3#Returns other than Form 1120F: [10]$A$$A$U$U$U$+$3#Returns other than Form 1120F: [10]$ A$ $ A$ [$ Z$Z$# %4No balance sheet returns%A``@ %%�%�~ %2@~ %AY@ %UN/A~ %U~ %U~ %*@ %4No balance sheet returns% Ap@ %%�%� n~ % @~ % Av@ % [N/A~ % Z~ %Z~ %#c@)&4!Balance sheet returns by size of &A&&A&U&U&U)&4!Balance sheet returns by size of & A& & A& [& Z&Z&#'5 total assets:'C'C'V'V'V'5 total assets:' C' C' [' Z'Z'#&(5Under $250,000 (Aq@ %(�(�~ (�?~ (Aq@ (UN/A~ (U~ (U~ (&(5Under $250,000 ( A@ %(�(� n ( "[11]~ ( A@ ( [N/A~ ( Z~ (Z~ (#))5!$250,000 under $1,000,000 )Al@ %)�)�~ )~ )Al@ )UN/A~ )U~ )U~ )�?))5!$250,000 under $1,000,000 ) A@ %)�)� n~ ) ~ ) A@ ) [N/A~ ) Z~ )Z )$[11]#*5$1,000,000 under $5,000,000*Ar@ %*�*�~ *~ *Ar@ *UN/A~ *U~ *U~ *#*5$1,000,000 under $5,000,000* A`@ %*�*� n~ * ~ * A`@ * [N/A~ * Z~ *Z~ *#3+5+$5,000,000 under $10,000,000 +AY@ %+�+�~ +@~ +AX@ +UN/A~ +U~ +U~ +3+5+$5,000,000 under $10,000,000 + A@@ %+�+� n~ + ">@~ + A@ + [N/A~ + Z~ +Z~ +#1,5)$10,000,000 under $50,000,000 ,Ai@ %,�,�~ ,.@~ ,Ag@ ,UN/A~ ,U~ ,U~ ,1,5)$10,000,000 under $50,000,000 , A�A %,�,� n~ , @~ , A 'A , [N/A~ , Z~ ,Z~ ,#3-5+$50,000,000 under $100,000,000 -AR@ %-�-�~ -@~ -AQ@ -UN/A~ -U~ -U~ -3-5+$50,000,000 under $100,000,000 - A@ %-�-� n~ - @~ - A� @ - [N/A~ - Z~ -Z~ -#3.5+$100,000,000 under $250,000,000 .A]@ %.�.�~ .6@~ .AW@ .UN/A~ .U~ .U~ .3.5+$100,000,000 under $250,000,000 . AH�A %.�.� n~ .  t@~ . A@�A . [N/A~ . Z~ .Z~ .#/5$250,000,000 or more/A@ %/�/�~ /@~ /Aa@ /UN/A~ /U~ /U~ //5$250,000,000 or more/ A�cA %/�/� n~ / ҮA~ / A`� A / [N/A~ / Z~ /Z~ /#&03Form 1120F returns [10] 0A8@ %0�0�~ 0*@~ 0A&@ 0UN/A~ 0U~ 0U~ 0&03Form 1120F returns [10] 0 A@ %0�0� n~ 0 @~ 0 AG@ 0 [N/A~ 0 Z~ 0Z~ 0#111G11G1L1L1L1111 D1 1 D1 \1 \1\12/2C2C2,2,2,2/2 C2 C2 V2 ,2,+32#Estate and trust income tax returns3A }@ %3�3�~ 3�?~ 3A|@ 3UN/A~ 3U~ 3U~ 3@+32#Estate and trust income tax returns3 A@ %3�3� n 3 "[11]~ 3 A@ 3 [N/A~ 3 Z~ 3Z~ 3#@414G44G4L4L4L4414 D4 4 D4 \4 L4L45/5C5C5,5,5,5/5 C5 C5 V5 ,5,62Estate tax returns:6C6C6U6U6U62Estate tax returns:6 C6 C6 [6 Z6Z6#72 Total7APu@ %9�;�7 %9�;�7A@u@ %9�;� 7UN/A7K %9�;�7K %9�;�7�? %9�;�72 Total7 A.A %7�7� n7  %9�;� 7 A �.A %9�;�  7 [N/A7 Z %9�;� 7Z %9�;�7# |@ %9�;� 82 Size of gross estate:8A88A8K8K8K8 82 Size of gross estate:8 A8 8 A8 [8 Z8Z8#94Under $1,000,0009AI@ %9�9�~ 9~ 9AI@ 9UN/A~ 9U~ 9U~ 994Under $1,000,0009 A@ %9�9� n~ 9 "~ 9 A@ 9 [N/A~ 9 Z~ 9Z~ 9##:4$1,000,000 under $5,000,000:A@f@ %:�:�~ :~ :A@f@ :UN/A~ :U~ :U~ :#:4$1,000,000 under $5,000,000: A�A %:�:� n~ : ~ : A�A : [N/A~ : Z~ :Z~ :#;4$5,000,000 or more;A@\@ %;�;�~ ;~ ;A\@ ;UN/A~ ;U~ ;U~ ;�?;4$5,000,000 or more; Ab&A %;�;� n~ ; ~ ; An�, ; [N/A~ ; Z~ ;Z~ ;# |@<1<G<<G<L<L<L<<1< D< < D< \< L<L<=/=C=C=,=,=,=/= C= C= V= ,=,>2Gift tax returns>Aw@ %>�>�~ >~ >Av@ >UN/A~ >U~ >U~ >�?>2Gift tax returns> AeA %>�>� n~ > ~ > AcA > [N/A~ > Z~ >Z~ >#R@?1?G??G?L?L?L??1? D? ? D? L? L?L?@,0�A,x�B,6�C,.�D,:�E,��F,~@G,X@H,�@I,�@J,�@K,i@L,�@M,5@N,w@O,�@P ,\@Q ,�@R ,e@S ,�@T ,�@U ,�@V ,�@W ,�@X , @Y ,�@Z ,2@[ ,F@\ ,�@@/@C@C@,@,@,@/@ E@ E@ ,@ ,@,"A6Employment tax returns AA@ %AA�~ A@l@~ AA@~ AK~ AK�?~ AK f@~ A2@"A6Employment tax returns A AA %AA� n~ A +@~ A A@~ A Z~ A Z@~ AZ,@~ A#K@B6Excise tax returns [4]BA@ %BB�~ B r@~ BA0@~ BK~ BK~ BK~ BB6Excise tax returns [4]B A`@ %BB� n~ B @~ B A`K@~ B Z~ B Z~ BZ~ B#$C7Other taxable returns [9,12]CFQ@ %CC�~ C8@P@~ CF@~ CM~ CM~ CM~ C8$C7Other taxable returns [9,12]C F}A %CC� n~ C 8pyA~ C F b@~ C ]~ C ]~ C]~ C9"D'Footnotes at end of table.DDDDDDDD`N/A - Not applicable.D D D D D DDDEEEEEEEE�E'�[1] Comprises all returns except those of tax-exempt/government entity organizations, employee plans, and others mentioned in Table 10 (file Examination Coverage: Recommended and Average Recommended E E E E E EEEETF'LAdditional Tax After Examination, by Type and Size of Return), footnote 13.�G'�[2] 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.� �H'�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 Compliance Officers �I'�(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 eJ']examiners for field operations and Compliance Centers perform examinations on correspondence.�K'�[3] 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 1L')separately from other employment returns.sM'k[4] Excludes excise tax returns filed with the Customs Service and Bureau of Alcohol, Tobacco and Firearms.�N'�[5] Comprises returns shown as individual income tax, corporation income tax, estate and trust income tax, estate tax, and gift tax. Excludes returns shown as employment, excise, and other taxable returns.XO'P[6] Form 1040A is one of the two IRS individual income tax return short forms.��P'�[7] 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 aQ'Yincludes business or profession net income,� but not business or profession net loss.� �R'�[8] 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 �S'�is 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.�T'�[9] 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 �U'�returns� in this table. Total for corporations also excludes certain other types of corporations, which are included in other taxable returns,� described in footnote 12, below. �V'�[10] Forms 1120F are returns filed by foreign corporations with U.S. income, other than foreign life insurance companies and foreign sales corporations.W'[11] Less than $500.�X'�[12] Includes Forms 1120S (for S corporations reporting a tax; see also footnote 9); 1120-FSC (foreign sales corporations); 8288 (withholding tax returns for disposition by foreign persons of U.S. property .Y'&interests); and certain other returns.BZa:NOTE: Detail may not add to totals because of rounding. �['�SOURCE: IRS Data Book, FY 2002, Publication 55b. Also, Small Business/Self-Employed, Compliance Policy, Centralized Workload Selection and Delivery, Examination Management Information Systems and "\'Automation S:C:CP:CW:EMIS]P �DD �Ft{F11 , ]P  DJD �FT"F12, ]>�<B �]RBFB �Fp"F 13 , ]>! � m �]>-7.�/� �]>.72&�3 �]P0 �6� 48 �F�F  , ]P <�DD �F�F11 , ]P = DJD �F�F12, ]> @�A<B �]R ABFB �F�F 13 , ]P B�$�% �FF 2 ]>�<B �]ROBFB �F0F 13 , = �X/ "> ��" �����������������������������