�\pJames N. Willis 0YHQ0扷B� d褚MbP?_"*+�€%,��1��Arial1��Arial1��Arial1��Arial1��Arial1P�Arial1��Arial1��Arial1��Arial1x�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/yy d\-mmm\-yy d\-mmm mmm\-yyh:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ssm/d/yy\ 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_);_(* $#,##0.00$;_(* "-"??_);_(@_) -XC� �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!#�C8纹C ' �C �C8��C"<��C'"<��C ! ,��C! ,��C!#<��C (纹罜 (�罜8�罜 (�亮C"8�罜 ,�亮C ,�罜 ,�罜 ,�罜 ,�罜 ,�罜 ,�亮C ,�亮C ,�亮C ,�亮C ,�罜 ,�亮C"8瘟�罜8��罜'"<��亮罜"<��亮罜'"<��罜 ! ,�亮罜 (��罜 ! ,��罜! ,��罜! ,�亮罜8瘟罜"<��亮C"<��亮C"<��罜 ! ,�亮C ! ,�罜! ,�罜! ,�亮C'"<��亮C'"<��罜!#<��罜!#<��亮C'&<�瘟亮C'&<�瘟亮C (瘟�罜8瘟�罜!#<��翐��U}�#羮�羮�#羮 �羮�羮�� Y,l@,�@,s@,p@ ,��,��,��, �,$� , � ,��,��,�� ,{@,�@,�@,.�,�@,P@,�@,@,.@,.@,(@,�@,�@,@,0@,*@,�@,@,"@jbTable 12 -- Examination Coverage: Returns Examined Involving Protection of Revenue Base, by Type jbTable 12 -- Examination Coverage: Returns Examined Involving Protection of Revenue Base, by Type 0(and Size of Return, Fiscal Year 2002 [1];3and Size of Return, Fiscal Year 2002 [1]--Continued4,[Money amounts are in thousands of dollars.]4,[Money amounts are in thousands of dollars.] '$Taxable returns examined [2]' Amount protected (!!!!!!!( ! !!! !!!)Type and size of return8N Revenue agentO8Tax auditor/P8Revenue)Type and size of return 8 N Revenue agentO8Tax auditor/ P8Revenue) 9TotalQCIC [3]BNon-CIC [3]+ compliance+Tax+office Compliance) 9Total QCIC [3]BNon-CIC [3]+ compliance +Tax+office Compliance)99)+officer [3]+examiner [3]+examiner [4] center [3]) 9 9)+officer [3] +examiner [3]+examiner [4] center [3] ) : : C J J J # ) : : C J J J # *~ ;�?~ ;@~ D@~ D@~ D@~ D@~ "@ *~ ; @~ ;"@~ D$@~ D&@~ D(@~ D*@~ ",@+<�<�EKKK+ <� <�KK KK ,United States, total [5])=�鍬D�D;�D<�D=�G)=€滰D�D;�D<�D=�G)F€I聾D�D;�D<�D=�G)F@D�D;�D<�D=�G)F`t@D�D;�D<�D=�G)FF@D�D;�D<�D=�G)$€U譆D�D;�D<�D=�G ,United States, total [5]) =€h碩AD� D;� D<� D=� G) =€.PAD� D;� D<� D=� G)F蚽1AD�D;�D<�D=�G$F@D�D;�D=�~ F鄸@)F8楡D�D;�D<�D=�G~ $爑鉆 + > > ( ( ( ( + > > ( ( ( ( /-'Income, estate, and gift tax, total [6]?@′@%��.?皩@D�D!�D0�D3�D9�.G�継D�D!�D0�D3�D9�G€@$��1.GPt@D�D!�D0�D3�D9�.GD�D!�D0�D3�D9�.@O譆D�D!�D0�D3�D9�/-'Income, estate, and gift tax, total [6]. ?纄蜶AD� D!� D0� D3� D9� . ?m郘AD� D!� D0� D3� D9� .Ga0AD�D!�D0�D3�D9�G罍軥$��1~ G鄸@.GD�D!�D0�D3�D9�~ p鉆,.$Individual income tax returns, total@/鉆%��@,@%��H@%��H€@%��Ht@%��H%��N譆%��,.$Individual income tax returns, total @愵A%�� @P夽%�� H€.鬇%��H罍軥%�� H鄸@%�� H%��爊鉆%��/Nonbusiness returns:@@HHHH/Nonbusiness returns: @ @HH HH/0'Form 1040A with TPI under $25,000 [7,8]@@娧@%��纞 @~ H爖@~ HH楡~ H@R@~ H~ 螥/0'Form 1040A with TPI under $25,000 [7,8] @€犧@%�� ~ @~ H*~ H卢@~ Hb@~ H~ 熦@-0%All other returns by size of TPI: [8]@@HHHH-0%All other returns by size of TPI: [8] @ @HH HH1 Under $25,000@船@%��纞 @~ H€c@~ H恠@~ H*@~ H~ 皎@1 Under $25,000 @蟮@%�� ~ @~ H鄊@~ H衯@~ H€H@~ H~ f矦1$25,000 under $50,000 @N癅%��纞 @~ H丂~ H槦@~ H郺@~ H~ 鋿@1$25,000 under $50,000 @罖%�� ~ @~ H湗@~ H暟@~ Hv@~ H~ 疲@1$50,000 under $100,000@*狜%��纞 @~ H笀@~ HH~ H€H@~ H~ 恟@1$50,000 under $100,000 @€0臔%�� ~ @~ H浈@~ H捁@~ H`o@~ H~ 垞@1$100,000 or more @瓳%��纞 @*@~ H ~ H钃@~ H5@~ H~ @X@1$100,000 or more @pY馌%�� ~ @P夽~ H�#鞞~ H€翤~ H榿@~ H~ 咢/Business returns:@@HHHH/Business returns: @ @HH HH.0&Schedule C returns by size of TGR: [9]@@HHHH.0&Schedule C returns by size of TGR: [9] @ @HH HH1 Under $25,000@J%��纞 @~ H@Y@~ H0v@~ H@~ H~ X烜1 Under $25,000 @'癅%�� ~ @~ H@^@~ H鴥@~ H*@~ H~ D狜1$25,000 under $100,000@0滰%��纞 @�?~ H鄐@~ H鄨@~ H,@~ H~ 嘆1$25,000 under $100,000 @@%�� R[10]~ H@婡~ H啝@~ H繴@~ H~ 鄺@1$100,000 or more @P汙%��纞 @~ H缼@~ H槂@~ H�?~ H~ a@1$100,000 or more @嵭@%�� ~ @~ H€蔃~ Hr狜 L[10]~ H~ @k@.0&Schedule F returns by size of TGR: [9]@@HHHH.0&Schedule F returns by size of TGR: [9] @ @HH HH1Under $100,000@€J@%��纞 @~ H.@~ H5@~ H~ H~ 1@1Under $100,000 @€M@%�� ~ @~ H@~ HB@~ H~ H~ 2@2$100,000 or moreA`a@%��纞 A~ I繷@~ I=@~ I~ I~ %@2$100,000 or more AD汙%�� ~ A~ I敋@~ IB@~ I~ I~ % @+@@HHHH+ @ @HH HH ,l@!,�@",�@#,�@$,4@%,�@&,�@',B@(,F@),<@*,Z@+,V@,,\@-,\@.,.@/,2@0,�@1,H@2,�@3,�@4,�@5,�@6,$@7,:@8,(@9,�@:,$@;,�@<�,8@=,.@>,<@?,G@. .&Corporation income tax returns, except @ @ H H H H . .&Corporation income tax returns, except @ @ H H H H !!. Form 1120S, total [11]!@湣@%!�!��!@@孈%#�.�!H旲%#�.�!LN/A!H@%#�.�!H%#�.�!@%#�.�!!. Form 1120S, total [11]! @拦QA%!�!� ! @绒LA%#�.� !H$A%#�.�!LN/A! L[10]!H%#�.�![10]+"/#Returns other than Form 1120F: [12]"@"@"H"L"L"L"+"/#Returns other than Form 1120F: [12]" @" @"H"H" H"H" #0No balance sheet returns#@@R@%#�#�纞 #@;@~ #HG@#LN/A~ #L~ #L~ # #0No balance sheet returns# @`烎@%#�#� ~ # @€@~ #H<瓳#LN/A~ # L~ #L~ #)$0!Balance sheet returns by size of $@$@$H$L$L$L$)$0!Balance sheet returns by size of $ @$ @$H$H$ H$H$%1 total assets:%@%@%H%L%L%L%%1 total assets:% @% @%H%H% H%H%&&1Under $250,000 &@D@%&�&�纞 &@�?~ &H€C@&LN/A~ &L~ &L~ &&&1Under $250,000 & @€C@%&�&� & R[10]~ &H€C@&LN/A~ & L~ &L~ &)'1!$250,000 under $1,000,000 '@€T@%'�'�纞 '@@~ 'HT@'LN/A~ 'L~ 'L~ ')'1!$250,000 under $1,000,000 ' @x怈%'�'� ~ ' @J@~ 'HP廆'LN/A~ ' L~ 'L~ '#(1$1,000,000 under $5,000,000(@繻@%(�(�纞 (@�?~ (H€]@(LN/A~ (L~ (L~ (#(1$1,000,000 under $5,000,000( @@%(�(� ( R[10]~ (H@(LN/A~ ( L~ (L~ (3)1+$5,000,000 under $10,000,000 )@O@%)�)�纞 )@�?~ )H€N@)LN/A~ )L~ )L~ )3)1+$5,000,000 under $10,000,000 ) @|瓳%)�)� ~ ) @4@~ )HT瓳)LN/A~ ) L~ )L~ )1*1)$10,000,000 under $50,000,000 *@`i@%*�*�纞 *@@~ *H€h@*LN/A~ *L~ *L~ *1*1)$10,000,000 under $50,000,000 * @€H蠤%*�*� ~ * @S@~ *H€5蠤*LN/A~ * L~ *L~ *3+1+$50,000,000 under $100,000,000 +@繺@%+�+�纞 +@@~ +H繸@+LN/A~ +L@~ +L~ +3+1+$50,000,000 under $100,000,000 + @黎這%+�+� ~ + @鴫@~ +H這+LN/A+ L[10]~ +L~ +3,1+$100,000,000 under $250,000,000 ,@爍@%,�,�纞 ,@€A@~ ,H纍@,LN/A~ ,L~ ,L~ ,�?3,1+$100,000,000 under $250,000,000 , @鄽顯%,�,� ~ , @`罖~ ,H郆隌,LN/A~ , L~ ,L,[10]-1$250,000,000 or more-@悡@%-�-�纞 -@€堾~ -H0{@-LN/A~ -L~ -L~ -�?-1$250,000,000 or more- @€�PA%-�-� ~ - @秀KA~ -H!A-LN/A~ - L~ -L-[10].3Form 1120F returns [12].A:@%.�.�纞 .A$@~ .I0@.MN/A~ .M~ .M~ .%.3Form 1120F returns [12]. A@,鍬%.�.� ~ . A爳釦~ .I图@.MN/A~ . M~ .M~ .&/+/@/@/H/H/H/H//+/ @/ @/H/H/ H/H/+04#Estate and trust income tax returns0A€b@%0�0�纞 0A~ 0I b@~ 0M~ 0M~ 0M~ 0%@+04#Estate and trust income tax returns0 AL翤%0�0� ~ 0 A~ 0I€F翤~ 0M~ 0 M~ 0M~ 0%&@1+1@1@1H1H1H1H11+1 @1 @1H1H1 H1H12.Estate tax returns:2@2@2H2H2H2H22.Estate tax returns:2 @2 @2H2H2 H2H23. Total3@�@%5�7�3@%5�7�3H�@%5�7�3LN/A3H%5�7�3H%5�7�3%5�7�3. Total3 @mA%3�3� 3 @%5�7� 3HmA%5�7�3LN/A3 H%5�7� 3H%5�7�3%5�7� 4. Size of gross estate:4@4@4H4H4H4H4 4. Size of gross estate:4 @4 @4H4H4 H4H450Under $1,000,0005@@U@%5�5�纞 5@~ 5H@U@5LN/A~ 5L~ 5L~ 550Under $1,000,0005 @ǎ@%5�5� ~ 5 @~ 5Hǎ@5LN/A~ 5 L~ 5L~ 5#60$1,000,000 under $5,000,0006@0t@%6�6�纞 6@~ 6H0t@6LN/A~ 6L~ 6L~ 6#60$1,000,000 under $5,000,0006 @�!蠤%6�6� ~ 6 @~ 6H�!蠤6LN/A~ 6 L~ 6L~ 675$5,000,000 or more7AY@%7�7�纞 7A~ 7IY@7MN/A~ 7M~ 7M~ 7%75$5,000,000 or more7 A–A%7�7� ~ 7 A~ 7I–A7MN/A~ 7 M~ 7M~ 7%8+8@8@8H8H8H8H88+8 @8 @8H8H8 H8H894Gift tax returns9AJ@%9�9�纞 9A~ 9IJ@9MN/A~ 9M~ 9M~ 9%94Gift tax returns9 A€€艪%9�9� ~ 9 A~ 9I€€艪9MN/A~ 9 M~ 9M~ 9%:+:@:@:H:H:H:H::+: @: @:H:H: H:H:";6Employment tax returns ;@貋@%;�;�纞 ;@€W@~ ;Hpz@~ ;H@~ ;H�?~ ;HF@~ ;@";6Employment tax returns ; @蛤A%;�;� ~ ; @@-A~ ;H嬇@~ ;H€J@; L[10]~ ;H8楡~ ;@<�6Excise tax returns [5]<�@x%<�<�纞 <�@笂@~ <�H敆@~ <�H~ <�H~ <�H~ <�<�6Excise tax returns [5]<� @鄬鼲%<�<� ~ <� @`漕@~ <�H`5霡~ <�L~ <� L~ <�L~ <�%=7Other taxable returns [11,13]=AJ@%=�=�纞 =A5@~ =I @~ =I~ =I~ =I~ =%7@%=7Other taxable returns [11,13]= Ax凘%=�=� ~ = A衯@~ =I@o@~ =I~ = I~ =I~ =%D@">Footnotes at end of table.> N/A - Not applicable.?�? �[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 @ ,�@A ,-@B ,�@C ,W@D ,�@E ,�@F ,�@G ,i@H ,�@I ,5@J ,{@K ,�@L ,\@M ,�@N ,e@O ,�@P ,�@Q , @R ,�@S ,�@T ,�@U ,�@V ,2@W ,D@X ,�@)@ !previously assessed and paid tax.�A �[2] 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 SB KAdditional Tax After Examination, by Type and Size of Return), footnote 13.�C �[3] CIC (Coordinated Industry Case), formerly known as CEP (Coordinated Examination Program), covers 揳 taxpayer, and its effectively controlled entities, that warrants application of 憈eam examination� procedures.� �D �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 �E �(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 eF ]examiners for field operations and Compliance Centers perform examinations on correspondence.�G �[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 1H )separately from other employment returns.wI o[5] Excludes excise tax returns filed with the Customs Service and the Bureau of Alcohol, Tobacco and Firearms.�J �[6] 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.XK P[7] Form 1040A is one of the two IRS individual income tax return 搒hort forms.��L �[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 aM Yincludes 揵usiness or profession net income,� but not 揵usiness or profession net loss.� �N �[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 �O �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.P [10] Less than $500.�Q �[11] Forms 1120S are returns filed by qualifying corporations electing to be taxed through shareholders. Under certain conditions, some of these corporations were subject to tax and are included in 搊ther taxable �R �returns� in this table. Total for corporations also excludes certain other types of corporations, which are included in 搊ther taxable returns.� See footnote 13. �S �[12] Forms 1120F are returns filed by foreign corporations with U.S. income, other than foreign life insurance companies and foreign sales corporations.�T �[13] Includes Forms 1120S (for S corporations reporting a tax; see also footnote 11); 1120-FSC (foreign sales corporations); 8288 (withholding tax returns for disposition by foreign persons of U.S. property .U &interests); and certain other returns.@V 8NOTE: Details may not add to totals because of rounding.�W �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 "X Automation S:C:CP:CW:EMIS]>��Z �]>�� ]P�>�> �F|VF11 , ]P�>�> �F孷F12, ]>�;�<� �]> N&��'� �]>!.3�/ �]>#N4��5� �]> %N<��<�� ]> Q�;�<� �= �X/�!> ��" ��