�\pJames N. Willis �%�� �B�  dü©ñÒMbP?_"*+�€%,����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial��&�?'�?(�?)�?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 " "@ " "@ " "@ \(General\)GD#,##0" ";\-#,##0" ";\-\-" ";@" "" "@#,##0" "#,##0" "?<#,##0" ";\-#,##0" ";\-\-" ";@" "#,##0" "#,##0" ";@" " #,##0" ";@" "?<#,##0" ";#,##0" ";"-- ";@" "/,#,##0" ";\-#,##0" ";\-\-" ";@" "74#,##0" ";\-#,##0" ";\-\-" ";@" " \ \ \ \ @30#,##0" ";\-#,##0" ";\-\-" ";@" " ##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 2� ��C 0� ��C 1� ��C /� ��C  � ��C  �C  ��C  �C  �C  (�C  �C # L�C # L�C  H�C "8��C ##\�C 8ÎÆC "8ÎÆC 0��C  ,��C # l��C "8ÎÆ�ÁC "8�ÁÁÁC  (��ÁC ##|��ÁC # ,��ÁC # l��ÁC # l�ÁÁÁC  ��€��€��€��€��€��€�U} �(} � %,l@,@@,:@,A@,)@ ,�,<�,<�,� ,o� ,M� ,8� ,K� ,/�,/�,M�,K�,s�,W�,/�,N�,B�,E�,[�,u�,d�,v�,<�,p�,r�,u�,�<4Table 14 -- Returns of Tax-Exempt Organizations and 6.Employee Plans Examined, and Recommended and =5Average Additional Tax After Examination, by Type of %Examination, Fiscal Year 2002  Item% Tax-exempt ! Employee "&organizations [1] plans [1]'=5Number of returns processed in Calendar Year 2001 [2]( 783,582 [3] 829,614 [4]5 -Number of returns examined by revenue agents  )   in Fiscal Year 2002: )  Total *ž´@ D �D � €'À@D � CEP [5]~ *@…@~  Non-CEP~ *ö±@~ €'À@5-Recommended additional tax after examination *3+ in Fiscal Year 2002 (thousand dollars):* Total*`å@ D�D�°Ã÷@D�CEP [5]~ *ˆÝ@~ Non-CEP~ *€5É@~ °Ã÷@6.Average recommended additional tax per return **" in Fiscal Year 2002 (dollars):*CEP [5] *ÓÒÒÒÒ¶å@D�D ��~ #Non-CEP +]s�.î¥@D�D �� $ŸÙ§ßZüÆ@D�D ��q,i[1] For the types of returns examined, see Table 15 (file Returns of Tax-Exempt Organizations, Employee `,XPlans and Tax-Exempt Bonds Examined, by Type of Return) and the footnotes to that table.r,j[2] In general, examination activity may be associated with returns filed in the previous calendar year. 8,0However, this relationship is only approximate. l,d[3] Tax-exempt organization returns include Forms 990, 990EZ, 990PF, 5227, 990C, 1120POL, and 1041A n,ffiled by exempt organizations. (Although responsibility for Form 990C farmers� cooperatives has been q,itransferred to the Large and Mid-Size Business Operating Division, these returns are included in returns , processed.)q,i[4] Employee plan returns processed include Form 5500 series returns filed by employee retirement plans,  ,P�!,t�",x�#,C�$,x@p ,hexcluding welfare benefit plans and fringe benefit plans, which are not subject to examination by IRS. t!,l[5] CEP (Coordinated Examination Program) covers “a taxpayer, and its effectively controlled entities, that ?",7warrants application of ‘team examination� procedures.�j#,bSOURCE: IRS Data Book, FY 2002, Publication 55b. Also, Tax Exempt and Government Entities, Exempt #,4$,,Organizations T:EO and Employee Plans T:EP= ��X/ "> ��" �������������������������������