\pJames N. Willis ,H0TMfB  dMbP?_"*+%,E 1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 PArial1 Arial1 PArial1 Arial1 Arial1 xArial1 xArial1 Arial1 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\(0\))&#,##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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lC  C  C  C  ,C  ,C  C  ,C  ,C  ,C  ,C  ,C #<C  ,C  ,C  ,C  ,U} }  } }  } } I } $} } } } } $ ,l,r,P,W@ ,,,,, , , , , ,,,,,,,,,,,,,,,,,,,d\Table 10 -- Examination Coverage: Recommended and Average Recommended Additional Tax After B:Examination, by Type and Size of Return, Fiscal Year 2003 I%A[Money amounts are in thousands of dollars, except as indicated.]  $ $ $ $$$Ob:Returns examined:::::: :    Pc Returns filedQ}; Revenue agent TaxRevenuePType and size of returnc in CalendarP~ PercentageP PNon-cauditor/ PTaxPoffice  Compliance    QcYear 2002 [1,2] PTotal~coveredPCIC [3]PCIC [3]c compliance P examiner [3]P examiner [4]  center [3]    Rdqqqd officer [3]qq <     P e(1)~ r@~ r@~ r@~ r@~ @~ r@ (8) =(9)       P f s ~ s s f s s        SUnited States, total [2]~ j')~ 8 p7?~ @~ A~  @~ @~ @~ 6' ) ) ) ) ) ) P f s ~ s s f s s       * T"Income, estate, and gift tax, and  h Q Q Q Q h Q Q      %Unontaxable returns, total [6]~ _!~ N7WO?~ ,@~ A~ @~ D@~ ~  #A    TTaxable returns:     ,V$Individual income tax returns, total~ d~  )A lB?~ Q@~ @~ @~ @~ ~  ^<'    WNonbusiness returns:     /X'Form 1040A with TPI under $25,000 [7,8]~ ~~ p>Ad5Vq]?~ @~ @~ T@~ @~ ~  A    -X%All other returns by size of TPI: [8]     Y Under $25,000~ N'R~ h A``>zd?~ ~ @~ @~ p@~ ~  hA    Y$25,000 under $50,000 ~ v~ &@=Pc?~ ?~ !@~ @~ X@~ ~  @    Y$50,000 under $100,000~ t~ @>W%x?~ @~ @@~ @t@~ w@~ ~  5@    Y$100,000 or more ~ ~ P@hct?~ D@~ ~@~ @~ `e@~ ~  @    WBusiness returns:     .X&Schedule C returns by size of TGR: [9]     Y Under $25,000~ @~ ~ @~ @~ W@~ ~  P@    Y$25,000 under $100,000~ F~ @kv5??~ ?~ @~  @~ Q@~ ~  @I@    Y$100,000 or more ~ ?~ @$?~ "@~ @~ ,@~ C@~ ~  @    .X&Schedule F returns by size of TGR: [9]     YUnder $100,000~ xlA~ 4@@4?~ ~ @~ q@~ ?~ ~  @    Z$100,000 or more~ KA~ 8@BW?~ "@~ @@~ f@~ @~ ~  @     ,l!,",#,$,%,&,',(,),*,+,,,-,.,/,0,1,2,3,4,5,6,7,8,9,:,;,<,5=,5>,5?,- P f s ~ s s f s s       .!V&Corporation income tax returns, except!f!s!~!s!s!f!s!s! ! ! ! ! !!"WForm 1120S, total [10]~ "j~ "v@@";Ay?~ "v@~ "v@~ "5@~ "v?~ "v~ " 8@" " " " ""+#W#Returns other than Form 1120F: [11]#h#Q#Q#Q#Q##Q#Q $XNo balance sheet returns~ $jlA~ $vĬ@$Ӫ4?~ $vG@~ $vP@~ $@~ $v~ $v~ $ @$ $ $ $ $$)%X!Balance sheet returns by size of %j%v%%v%v%j%v%v% % % % % %%&Y total assets:&j&v&&v&v&j&v&v& & & & & &&&'YUnder $250,000 ~ 'j?5A~ 'v@'omF?~ 'v@~ 'v@~ '@~ 'v~ 'v~ ' i@' ' ' ' '')(Y!$250,000 under $1,000,000 ~ (j`OA~ (v@(ؽb?~ (v@~ (vH@~ (@~ (v~ (v~ ( Q@( ( ( ( ((#)Y$1,000,000 under $5,000,000~ )jA~ )vئ@)O]uǿ?~ )v$@~ )v@~ )@~ )v~ )v~ ) Z@) ) ) ) ))3*Y+$5,000,000 under $10,000,000 ~ *j@ @~ *v,@*&, @~ *v6@~ *vX@~ *@~ *v~ *v~ * @Q@* * * * **1+Y)$10,000,000 under $50,000,000 ~ +j@!@~ +v @+5@~ +vY@~ +v@ +N/A~ +v~ +v~ + ^@+ + + + ++3,Y+$50,000,000 under $100,000,000 ~ ,j!@~ ,vp@,D#@~ ,vP@~ ,vx@ ,N/A~ ,v~ ,v~ , =@, , , , ,,3-Y+$100,000,000 under $250,000,000 ~ -j@~ -v@-^()@~ -v`@~ -v@ -N/A~ -v~ -v~ - M@- - - - --.Y$250,000,000 or more~ .j@~ .v@.Mݨ=@~ .v@~ .v@ .N/A~ .v~ .v~ . V@. . . . ../[Form 1120F returns [11]~ /k@~ /wq@/P'Au?~ /wO@~ /wd@ /N/A~ /w?~ /w~ / BE@/ / / / //0P0f0s0~0s0s0f0s0s0 0 0 0 0 00+1\#Estate and trust income tax returns~ 1ktKA~ 1w@1/+;?~ 1w @~ 1wԮ@~ 1?~ 1wB@~ 1w~ 1 B:@1 1 1 1 112]2f2s2~2s2s2f2s2s2 2 2 2 2 223VEstate tax returns:3f3s3~3s3s3f3s3s3 3 3 3 3 334W Total~ 4jp@~ 4va@4~$*@~ 4v?~ 4v`@ 4N/A~ 4v~ 4v~ 4 4 4 4 4 44 5W Size of gross estate:5j5v55v5v55v5v5 5 5 5 5 556YUnder $1,000,000~ 6j@~ 6v@6ӝ@~ 6v~ 6v@ 6N/A~ 6v~ 6v~ 6 6 6 6 6 66#7Y$1,000,000 under $5,000,000~ 7j=@~ 7vP@74tX@~ 7v?~ 7vO@ 7N/A~ 7v~ 7v~ 7 7 7 7 7 778Z$5,000,000 or more~ 8kR@~ 8w@8sy;@~ 8w~ 8w@ 8N/A~ 8w~ 8w~ 8 B8 8 8 8 889P9f9s9~9s9s9f9s9s9 9 9 9 9 99:\Gift tax returns~ :k@A~ :w@:_?~ :w@~ :w@ :N/A~ :w~ :w~ : B: : : : ::;P;f;s;~;s;s;f;s;s; ; ; ; ; ;;<TEmployment tax returns~ <lg ~ <x@<hv?~ <x@~ <x;@~ <l@~ <x@q@~ <x@~ < 4`y@< 4< < < 4<4<4=TExcise tax returns [2]~ =ld)A~ =x@=&?~ =x8@~ =x@~ =l~ =xU@~ =x~ = 4= 6= = = 6=6=6%>^Other taxable returns [10,12] >m[1]~ >y@@ >[1]~ >yu@~ >yg@~ >~ >y~ >y~ > G*@> 4> > > 4>4>4?_?n?z??z?z?n?z?z? /? /? ? ? /?/?/@,l-A,-B,-C,-D,E,:F,G,H,@ I,xJ,K,L,M,N,O,P ,Q ,xR ,S ,T ,U ,V ,W ,X ,Y ,Z ,[ ,\ ,] ,^ ,_ , @TNontaxable returns: [13]@n@z@@z@z@n@z@z@ /@ /@ @ @ /@/@/&A`Partnership returns, Form 1065~ Ao.~ A{@A(Xҙ,?~ A{@~ A{@~ A@~ A{~ A{~ A 0(@A 0A A A 0A0A01B`)S corporation returns, Form 1120S [10,14]~ Bo~ B{@Bsq?~ B{>@~ B{@~ B @~ B{~ B{~ B 0@B 0B B B 0B0B0%CaOther nontaxable returns [13] Cp[1]C|@ %CC  C[1]~ C|?~ C|@~ Cp~ C|~ C|~ C IC 1C C C 1C1C1"DFootnotes at end of table.D D dE\Table 10 -- Examination Coverage: Recommended and Average Recommended Additional Tax After EEEEEEEEE E E E ENFFExamination, by Type and Size of Return, Fiscal Year 2003--Continued FFFFFFFFF F F F FIG%A[Money amounts are in thousands of dollars, except as indicated.]G%G%G%G%G%G%GGG G G G GHHHHHHHHHH H H$IQI8I8I8I8I#I;Recommended additional tax I;I;I ;I ;I I I#JQAJ;9Percentage of non-CIC returns examined with no change [3]J;J;J;JJJJJ J J J J#KType and size of returnK KTaxKKRevenueKKhKQ K cTaxK K K LLcRevenueLPauditor/ LPTaxLPofficeLP ComplianceLcL; Revenue agentLL cauditor/ L TaxL L M McagentMP compliance MP examiner [3]MP examiner [4]MP center [3] McTotalMCIC [3]M Non-CIC [3]M c compliance M  examiner [3]M M NNdNq officer [3]NqNqNqNdNNN d officer [3]N <N N OQ Oe(10) O(11) O(12) O(13) O(14)~ O.@~ Or0@~ Or1@~ O r2@~ O >3@O O PPPfPsPsPsPsPhPQPQP QP P  QSUnited States, total [2] Q[5] Q[5] Q[5] Q[5] Q[5]~ Qgb{~ Qt~ QtI~ Q tTA~ Q @@Q Q RPRRRRRRiRuRuR uR R R *ST"Income, estate, and gift tax, and ShSQSQSQSQShSQSQS QS S %TUnontaxable returns, total [6]~ T4@~ T0@~ T @~ T~ T2@~ Tit~ Tuƥ~ TuN<~ T uA~ T @T T UTTaxable returns:UUUUUUhUQUQU QU U ,VV$Individual income tax returns, total~ V2@~ V0@~ V @~ V~ V1@~ VjzP~ Vv@@~ Vvr~ V v A~ V @V V WWNonbusiness returns: WjWWvWWWjWvWvW vW W W /XX'Form 1040A with TPI under $25,000 [7,8]~ X,@~ X(@~ X@~ X~ X$@~ XjA$~ Xv@~ XvE@~ X v@@~ X @X X -YX%All other returns by size of TPI: [8]YjYYvYYYjYvYvY vY Y Y ZY Under $25,000~ Z1@~ Z*@~ Z@~ Z~ Z2@~ Zj!A~ Z~ Zv|@~ Z vR@~ Z @Z Z [Y$25,000 under $50,000 ~ [3@~ [,@~ [@~ [~ [2@~ [jH, A~ [~ [v @~ [ v@~ [ ܝ@[ [ \Y$50,000 under $100,000~ \6@~ \.@~ \@~ \~ \;@~ \j@A~ \~ \v@@~ \ vpv@~ \ @\ \ ]Y$100,000 or more ~ ]0@~ ];@~ ]2@~ ]~ ]7@~ ]jo~ ]vX@~ ]vg/A~ ] vc@~ ] p@] ] ^WBusiness returns:^^^^^^j^v^v^ v^ ^ ^ ._X&Schedule C returns by size of TGR: [9]______j_v_v_ v_ _ _ ` ,la ,b ,c ,d ,e ,f ,g ,h ,i ,j ,k ,l ,m ,n ,o ,p ,q ,r ,s ,t ,u ,v ,w ,x ,y ,z ,{ ,| ,} ,~ , ,`Y Under $25,000~ `5@~ `&@~ `@~ `~ `,@~ `jA~ `~ `v@~ ` v]@~ ` h@` ` aY$25,000 under $100,000~ a.@~ a$@~ a?~ a~ a;@~ aj`A~ a@~ av@~ a v0@~ a @a a bY$100,000 or more ~ b0@~ b0@~ b$@~ b~ b@@~ bj~w#~ bv@~ bvA~ b v^@~ b @b b .cX&Schedule F returns by size of TGR: [9]ccccccjcvcvc vc c c dYUnder $100,000~ d;@~ d>@~ dY@~ d~ d@@~ djڰ@~ d~ dvp@~ d vp@~ d d d eZ$100,000 or more~ e5@~ e?@~ e~ e~ e?@~ ek@~ eĕ@~ ew@~ e w$@~ e BJ@e e fPffffffjfvfvf vf f f .gV&Corporation income tax returns, exceptggggggjgvgvg vg g g hWForm 1120S, total [10]~ h9@~ h=@~ h~ h~ h@R@~ hjJ@~ hvz9~ hvʏ]~ h ؊@~ h h h +iW#Returns other than Form 1120F: [11]iiiiiijivivi vi i i  jXNo balance sheet returns~ j@@~ j~ j~ j~ jS@~ jj<A~ jv@~ jvȺA~ j ~ j j j )kX!Balance sheet returns by size of kkkkkkjkvkvk k k k lY total assets:lllllljlvlvl vl l l &mYUnder $250,000 ~ mA@~ m4@~ m~ m~ mP@~ mj@~ mv@~ mv X@~ m @~ m m m )nY!$250,000 under $1,000,000 ~ n?@~ n~ n~ n~ nK@~ nj@@~ nv @~ nvs@~ n @~ n n n #oY$1,000,000 under $5,000,000~ o=@~ oP@~ o~ o~ oH@~ oj@~ ov@~ ovP@~ o n@~ o o o 3pY+$5,000,000 under $10,000,000 ~ p=@~ p4@~ p~ p~ pH@~ pj@~ pvm@~ pv c@~ p ~ p p p 1qY)$10,000,000 under $50,000,000 ~ q;@ qN/A~ q~ q~ q>@~ qjA~ qv@~ qv0A q N/A~ q q q 3rY+$50,000,000 under $100,000,000 ~ r6@ rN/A~ r~ r~ rF@~ rj`A~ rv@~ rv2@ r N/A~ r r r 3sY+$100,000,000 under $250,000,000 ~ s0@ sN/A~ s~ s~ sJ@~ sjHA~ sveA~ svxuA s N/A~ s s s tY$250,000,000 or more~ t@ tN/A~ t~ t~ tI@~ tjG~ tv:~ tv%A t N/A~ t t t u[Form 1120F returns [11]~ u:@ uN/A~ u~ u~ uE@~ uknA~ uw@~ uw@ u N/A~ u Du u vPvvvvvvjvvvvv vv v v +w\#Estate and trust income tax returns~ w=@~ w~ w~ w~ wP@~ wkXA~ w~ wwe@~ w ~ w Dw w x]xxxxxxjxvxvx vx x x yVEstate tax returns:yyyyyyjyvyvy vy y y zW Total~ z1@ zN/A~ z~ z~ z~ zj$H~ zvp@~ zvH z N/A~ z z z  {W Size of gross estate:{{{{{{j{v{v{ v{ { { |YUnder $1,000,000~ |6@ |N/A~ |~ |~ |~ |j @~ |~ |v @ | N/A~ | | | #}Y$1,000,000 under $5,000,000~ }0@ }N/A~ }~ }~ }~ }jA~ }p@~ }vA } N/A~ } } } ~Z$5,000,000 or more~ ~,@ ~N/A~ ~~ ~~ ~~ ~k@2~ ~~ ~w@2 ~ N/A~ ~ D~ ~ Pjvv v    ,l , , , , , ,x , , , , ,@ ,h@ ,R@ ,M@  ,Z@ ,@ ,@ ,@ ,@ ,@ ,g@ ,z@ ,Z@ ,@ ,Z@ ,~@ ,@ ,l@ ,@ ,q@ ,@\Gift tax returns~ 4@ N/A~ ~ ~ ~ klA~ ~ wlA N/A~ D  Phjvv v   TEmployment tax returns~ .@~ "@~ @~ $@~ <@~ i&#~ ud@A~ u3A~ u@~ p@  !TExcise tax returns [2] ~ 4@~ ~ L@~ ~ ~ ie@~ u@~ u`@~ ~ 7g@  %^Other taxable returns [10,12]~ 7@~ ~ ~ ~ 7@~ g`0@~ t @~ to@~ ~ N_hjvv v   TNontaxable returns: [13]jv v '`Partnership returns, Form 1065 ~ H@~ @@~ ~ ~ D@ N/A N/A N/A N/A N/A  1`)S corporation returns, Form 1120S [10,14]~ B@~ 9@~ ~ ~ F@ N/A N/A N/A N/A N/A  %aOther nontaxable returns [13]~ ~ ~ ~ ~  N/A N/A N/A N/A DN/A  "Footnotes at end of table.   d\Table 10 -- Examination Coverage: Recommended and Average Recommended Additional Tax After NFExamination, by Type and Size of Return, Fiscal Year 2003--Continued I%A[Money amounts are in thousands of dollars, except as indicated.]#-%Recommended additional tax--continued#?J7Average recommended additional tax per return (dollars)JJJJJ9Type and size of returncRevenueQQ cTaxccRevenue9cofficeP Compliance; Revenue agentcauditor/ cTaxcoffice Compliance9c examiner [4]P center [3]CIC [3] Non-CIC [3]c compliance c examiner [3]c examiner [4] center [3]Jdqd officer [3]dd<&~ 4@~ r5@~ 6@~ r7@~ 8@~ 9@~ :@~ >;@ ?United States, total [2]~ @@~  [5] [5] [5] [5] [5] K[5]iuuuuuu*("Income, estate, and gift tax, and hQQQQQQ%3nontaxable returns, total [6]~ ~ ~ J~ `@~ @~ @~ ~ +Z@(Taxable returns:QQQQQ,'$Individual income tax returns, total~ ~ ~ A~ @~ @~ %@~ ~ *@ Nonbusiness returns: /!'Form 1040A with TPI under $25,000 [7,8]~ ~ @%A~ @~ @~ @~ *@~ ~ *@-!%All other returns by size of TPI: [8]* ,l@ ,@ ,@ ,@ ,@ ,m@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,Z@ ,@ ,@ ,@ ,@ ,}@ ,i@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,@ ,Z@ ,@ ,Z@" Under $25,000~ ~ ~g ~ ~ k@~ z@~  @~ ~ *H@"$25,000 under $50,000 ~ ~ P@~ `p@~ M@~ @~ @~ ~ *<@"$50,000 under $100,000~ ~ P@~ S@~ ջ@~ Х@~ -@~ ~ *@"$100,000 or more ~ ~ X$A~ A~ @~ C@~ @~ ~ *@ Business returns:vvvv*.!&Schedule C returns by size of TGR: [9]vvvv*" Under $25,000~ ~ @~ ~ @~ X@~ @~ ~ *@"$25,000 under $100,000~ ~  @~ Ϋ@~ @~  @~ -@~ ~ *@"$100,000 or more ~ ~ @~ VH~ @@~ @@~ @~ ~ *h@.!&Schedule F returns by size of TGR: [9]*"Under $100,000~ ~ @~ ~ @~ @~ ~ ~ *@A$100,000 or more~ ~ ԕ@~ A~ @~ p@~ @~ ~ M̛@jvvvvvv.'&Corporation income tax returns, exceptjvvvvvv Form 1120S, total [10]~ ~ @~ jSA~ @~ @~ ~ ~ *@+ #Returns other than Form 1120F: [11]* !No balance sheet returns~ ~ @~ 3A~ A~ ~ ~ ~ *@)!!Balance sheet returns by size of *" total assets:*&"Under $250,000 ~ ~  @~  A~ @~ 8@~ ~ ~ *4@)"!$250,000 under $1,000,000 ~ ~ v@~ @~ @~ ȹA~ ~ ~ *g@#"$1,000,000 under $5,000,000~ ~ @~ ,G~ @~ @~ ~ ~ *@3"+$5,000,000 under $10,000,000 ~ ~ e@~ @~ `@~ ~ ~ ~ * @1")$10,000,000 under $50,000,000 ~ ~ @~ ha A~ 6@ N/A~ ~ ~ *@3"+$50,000,000 under $100,000,000 ~ ~ 0@~ A~ (@A N/A~ ~ ~ *`@3"+$100,000,000 under $250,000,000 ~ ~ @~ ~ (A N/A~ ~ ~ *@"$250,000,000 or more~ ~ @~ fo~ A N/A~ ~ ~ ** ACForm 1120F returns [11]~ ~ f@~ )A~  #A N/A~ ~ ~ M@jvvvvvv+E#Estate and trust income tax returns~ ~ @~ ~ @~ ~ ~ ~ M7@,jvvvvvv'Estate tax returns:jvvvvvv ,l@ ,@ ,t@ ,@ ,@ ,@ ,Z@ ,@ ,Z@ ,@ ,@ ,@ ,Z@ ,t@ ,@ ,@,@,!@,D@,@,@,w@,@,@,@,@,i@,@,5@,@,@,:@  Total~ ~ ~ CA~ A N/A~ ~ ~ *  Size of gross estate:*"Under $1,000,000~ ~ ~ ~ @1@ N/A~ ~ ~ *#"$1,000,000 under $5,000,000~ ~ ~ CA~ &@ N/A~ ~ ~ *A$5,000,000 or more~ ~ ~ ~ &  N/A~ ~ ~ MjvvvvvEGift tax returns~ ~ ~ ?~ A N/A~ ~ ~ Mjvvvvvv(Employment tax returns~ @@~ `p@~ 4A~ @~ 7@~ @~ @~ + @!(Excise tax returns [2] ~ ~ ~ @~ @~ ~ ʡ@~ ~ +%FOther taxable returns [10,12]~ ~ Z@~  A~ A~ ~ ~ ~ L@.jvvvvvv (Nontaxable returns: [13]jvvvvvv&2Partnership returns, Form 1065 N/A N/A N/A N/A N/A N/A N/A N/A22*S corporation returns, Form 1120S [10,14] N/A N/A N/A N/A N/A N/A N/A N/A%HOther nontaxable returns [13] N/A N/A N/A N/A N/A N/A N/A DN/AN/A - Not applicable.@8NOTE: Details may not add to totals because of rounding.[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 or a smaller number of returns filed in Calendar Year 2002, compared to the number with examination activity in Fiscal Year 2003 (as indicated by data in other columns). Related to this factor, data for other sktaxable and nontaxable returns are not shown in column 1 and 3) because these filings cannot be quantified.[2] Excludes excise tax returns filed with the Customs Service and the Alcohol and Tobacco Tax and Trade Bureau, and returns of tax-exempt/Government entity organizations and employee plans.[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. 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 (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 e]examiners for field operations and Compliance Centers perform examinations on correspondence.[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 1)separately from other employment returns.[5] Not computed.[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 as 6.employment, excise, and other taxable returns.XP[7] Form 1040A is one of the two IRS individual income tax return short forms.,,@,@,d@,@,@,@,@,-@,@,@,@,@,@,j@,u@,@[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 `Xincludes business or profession net income, but not business or profession net loss.[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 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.[10] Excludes Forms 1120S, which 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 returns 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 footnote 12, below. [11] Forms 1120F are returns filed by foreign corporations with U.S. income, other than foreign life insurance companies and foreign sales corporations. [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 ~vinterests); 990C (Farmers Cooperative Association Income Tax); and 8804 (Annual Return for Partnership Withholding). [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); and 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^to the partners, shareholders, or other owners, as well as certain other nontaxable returns. qi[14] Includes most Form 1120S returns (S corporations that are nontaxable; see also footnotes 10 and 12).SOURCE: IRS Data Book, FY 2003, Publication 55b. Also, Small Business/Self-Employed, Compliance, Compliance Policy, Centralized Workload Selection and Delivery, TLExamination Management Information Systems and Automation SE:S:C:CP:CW:EMIS]P~<< DܑD8 , ]V D D DD 10, 14 , ]P DSD DD13 , ]P~ D0D8 , ]P+~ DHD8 , ]>6e ]>7 ]P: =^= D`D12 , ]> < ]P ? ^ DxD12 , ]( DDD ]R W   DD7,8  , ]P X   DD8 , ]RY   DȒD9  , ]PZ   DD9 ]R[ ! # DD 10 , ]R\ " $ DD 11 , ]P] / 0 D0D11 , ]P^ < < DHD8 , ]T_ > ? DhD10, 12 , ]V` D D DD 10, 14 , ]Pa D D DD13 , ]Pb & DD2  ]Pc = = DԓD12 , ]Pd = > DD2 , ]Re DD6 5 @A]Pg~ D D8 , ]Pm~ D8D8 , ]Pt ^ DPD12 , ]Rv   DlD7, 8 , ]Pw   DD9, ]P x   DD9 , ](!y  & ]("z s ](#{ s & ]P$D.D DD13 ]V% A C DؔD 10, 14 , ]P& B D DD13 , ]P'~ DD8 , ]P(~ D D8 , ]P) ^ D8D12 , ]V* B D D\D 10, 14 , ]P+~ DtD8 , ]P, ^ DD12 , ]P-~ DD8 , ]P. ^ DȄD12 , ]T/ i k DD  , ]P0~ DD8 , ]V1  D$D 10, 14 , ]P2S D ^ DRD12 , ]P? ^ DRD12 , ]P@ ^ DRD12 , ]PA ^ DRD12 , = X/!> "