\pJames N. Willis BjZ-OueB  dMbP?_"*+%,1 Arial1 Arial1 Arial1 Arial1 Arial1 PArial1 Arial1 Arial1 Arial1 xArial1 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\(0\) " "@ " "@ " "@" "@" "@30#,##0" ";\-#,##0" ";\-\-" ";@" "+(#,##0" ";\-#,##0" ";\-\-" ";@" ";8#,##0" ";\-#,##0" ";\-\-" ";@" "GD#,##0" ";\-#,##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_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -SC 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 " ,C  (C  (C 8C "8C  ,C  ,C  ,C  ,C  ,C   ,C   ,C  ,C  ,C  ,C  ,C  ,C 8C 8C 8C +"<C "8C 8C +"<C "<C 8C +&<C "<C "<C "8C +"<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 !#<C !#<C %#<C 8C 8C  lC + C + U} }  } }   j,l@,@,m@,p@ ,,, ,,6 , , , ,  ,,4,$,,>,,,,,,,,,,,,,,ZRTable 13 -- Examination Coverage: Returns Examined Resulting in Refunds, by Type ZRTable 13 -- Examination Coverage: Returns Examined Resulting in Refunds, by Type .&and Size of Return, Fiscal Year 2003 7/and Size of Return, Fiscal Year 2003--Continued4,[Money amounts are in thousands of dollars.]4,[Money amounts are in thousands of dollars.]($8Taxable returns examined [1]999999( 8Recommended refunds 9 9 9 999*Type and size of return<" Revenue agentAD Tax auditor/FDRevenue*Type and size of return < " Revenue agent A D Tax auditor/ FDRevenue* oTotal@*+ compliance +Tax+office Compliance*  oTotal @ * + compliance  +Tax+office Compliance*=oCIC [2]p Non-CIC [2]+ officer [2]+ examiner [2]+ examiner [3] center [2]* = oCIC [2] p Non-CIC [2] + officer [2] + examiner [2]+ examiner [3] center [2]:>>B E EE;: > > B  E  EE; )~ ??~ ?@~ C@~ C@~ C@~ C@~ %@ )~ ? @~ ?"@~ C$@~ C&@~ C(@~ C*@~ %,@ + G L Q V L L  + G L L L L L  ,United States, total [4]~ H#@~ M4@~ Rh@~ M@~ Y@U@~ YF@~ #@ ,United States, total [4]~ _\@~ c~ c@O2A~ g2@~ Rp@~ YU@~ $A + I N S N Z Z ! + ` d d d S Z / -'Income, estate, and gift tax, total [5]~ J@~ O@~ T@~ O@~ [@U@~ [~  @/ -'Income, estate, and gift tax, total [5]~ a*~ e~ ejAE~ h!@~ Tp@~ [~ (A ,.$Individual income tax returns, total~ I @~ N*@~ S@~ N@~ Z@U@~ Z~ !@@,.$Individual income tax returns, total~  `=A~  dY@~  dؤA~  d@~  Sp@~ Z~ @/Nonbusiness returns:INSNZZ!/Nonbusiness returns: ` d d d SZ/0'Form 1040A with TPI under $25,000 [6,7]~ I@~ N?~ S@~ N@~ ZB@~ Z~ !@/0'Form 1040A with TPI under $25,000 [6,7]~  `(@~  d&@~  d@~  d@~  Sy@~ Z~ @-0%All other returns by size of TPI: [7]INSNZZ!-0%All other returns by size of TPI: [7] ` d d d SZ1 Under $25,000~ I@~ N~ Sp@~ Nw@~ Z1@~ Z~ !@1 Under $25,000~  `@~  d~  dH@~  d8@~  S(@~ Z~ @1$25,000 under $50,000 ~ I@~ N~ S@~ N`@~ Z.@~ Z~ !\@1$25,000 under $50,000 ~  ` @~  d~  d@~  df@~  SD@~ Z~ ά@1$50,000 under $100,000~ I@~ N~ SԐ@~ Nܖ@~ Z @~ Z~ !؊@1$50,000 under $100,000~  `@~  d~  d@~  dj@~  S&@~ Z~ @1$100,000 or more ~ I@~ N$@~ SЪ@~ Nt@~ Z@~ Z~ !@1$100,000 or more ~  `8A~  dԖ@~  dh A~  d@~  S;@~ Z~ ,@/Business returns:INSNZZ!/Business returns: ` d d d SZ.0&Schedule C returns by size of TGR: [8]INSNZZ!.0&Schedule C returns by size of TGR: [8] ` d d d SZ1 Under $25,000~ I@~ N~ S r@~ Nz@~ Z?~ Z~ !@1 Under $25,000~  `^@~  d~  dި@~  d@~  S?~ Z~ @1$25,000 under $100,000~ I@~ N~ S@~ N@~ Z~ Z~ ! @1$25,000 under $100,000~  `@~  d~  d@~  dZ@~  S~ Z~ ܟ@1$100,000 or more ~ I@~ N~ S@~ N(@~ Z?~ Z~ !`t@1$100,000 or more ~  ` @~  d~  d`C@~  d@~  SX@~ Z~ @.0&Schedule F returns by size of TGR: [8]INSNZZ!.0&Schedule F returns by size of TGR: [8] ` d d d SZ1Under $100,000~ Ic@~ N~ SW@~ N:@~ Z~ Z~ !B@1Under $100,000~  `r@~  d~  de@~  d@T@~  S~ Z~ F@2$100,000 or more~ K@o@~ P@~ Uf@~ P5@~ \~ \~ &G@2$100,000 or more~  b@~  fy@~  f@~  fh@~  U~ \~ '0r@+INSNZZ!+ ` d d d SZ..&Corporation income tax returns, exceptINSNZZ!..&Corporation income tax returns, except ` d d d SZ ,l!, ",#, $,%,&,', (,),2*,0+,4,,4-,., /,0,"1,2,3,4,5,6,7,8,9,:,;,<,=,(>,?, . Form 1120S, total [9]~ I@~ N@~ SD@~ W@~ Z~ Z~ !Q@ . Form 1120S, total [9]~ `rd~ d5~ d,(#A~ i`q@~ S~ Z~ @@+!/#Returns other than Form 1120F: [10]!I!N!S!N!Z!Z!!+!/#Returns other than Form 1120F: [10]! `! d! d! d! S!Z! "0No balance sheet returns~ "IP@~ "N&@~ "SJ@~ "W~ "]~ "]~ "!@ "0No balance sheet returns~ " `@~ " d@@~ " d@~ " i~ " k~ "]~ "H@)#0!Balance sheet returns by size of #I#N#S#N#Z#Z#!)#0!Balance sheet returns by size of # `# d# d# d# S#Z#$1 total assets:$I$N$S$N$Z$Z$!$1 total assets:$ `$ d$ d$ d$ S$Z$&%1Under $250,000 ~ %I@c@~ %N~ %Sb@~ %W?~ %]~ %]~ %!"@&%1Under $250,000 ~ % `@~ % d~ % dĢ@~ % i@~ % k~ %]~ %Y@)&1!$250,000 under $1,000,000 ~ &If@~ &N?~ &Sf@~ &W~ &]~ &]~ &!?)&1!$250,000 under $1,000,000 ~ & `§@~ & dG@~ & df@~ & i~ & k~ &] &[11]#'1$1,000,000 under $5,000,000~ 'Ip@~ 'N?~ 'S p@~ 'W~ ']~ ']~ '!"@#'1$1,000,000 under $5,000,000~ ' `/@~ ' d}@~ ' d$@~ ' i~ ' k~ ']~ 'M@3(1+$5,000,000 under $10,000,000 ~ (I``@~ (N@~ (S]@~ (W@~ (]~ (]~ (!@3(1+$5,000,000 under $10,000,000 ~ ( `@~ ( d@~ ( dŻ@~ ( iq@~ ( k~ (]~ (]@1)1)$10,000,000 under $50,000,000 ~ )I`s@~ )N&@~ )Spq@ )WN/A~ )]~ )]~ )!4@1)1)$10,000,000 under $50,000,000 ~ ) `w@~ ) d@~ ) d@ ) iN/A~ ) k~ )]~ )R@3*1+$50,000,000 under $100,000,000 ~ *Ic@~ *N2@~ *S`@ *WN/A~ *]~ *]~ *!@3*1+$50,000,000 under $100,000,000 ~ * ``^@~ * d@~ * d @ * iN/A~ * k~ *]~ *h@3+1+$100,000,000 under $250,000,000 ~ +Ik@~ +NA@~ +Sf@ +WN/A~ +]~ +]~ +!@3+1+$100,000,000 under $250,000,000 ~ + `@q@~ + d@~ + dc@ + iN/A~ + k~ +]~ +e@,1$250,000,000 or more~ ,I0@~ ,N@~ ,S w@ ,WN/A~ ,]~ ,]~ ,!$@,1$250,000,000 or more~ , `>\~ , dNq~ , d]A , iN/A~ , k~ ,]~ ,@k@-3Form 1120F returns [10]~ -KH@~ -P2@~ -U9@ -XN/A~ -^~ -^~ -&@-3Form 1120F returns [10]~ - b A~ - fA~ - fg@ - jN/A~ - l~ -^~ -'h@.+.I.N.S.N.Z.Z.!.+. `. d. d. d. S.Z.+/4#Estate and trust income tax returns~ /Ky@~ /P?~ /U0u@~ /X~ /^~ /^~ /&@R@+/4#Estate and trust income tax returns~ / bs@~ / f.@~ / fj@~ / j~ / l~ /^~ /'@0+0I0N0S0N0Z0Z0!0+0 `0 d0 d0 d0 S0Z01.Estate tax returns:1I1N1S1N1Z1Z1!1.Estate tax returns:1 `1 d1 d1 d1 S1Z12. Total~ 2I@~ 2N~ 2S@ 2WN/A~ 2Z~ 2Z~ 2!2. Total~ 2 `yA~ 2 d~ 2 dyA 2 iN/A~ 2 S~ 2Z~ 2 3. Size of gross estate:3I3N3S3N3Z3Z3! 3. Size of gross estate:3 `3 d3 d3 d3 S3Z340Under $1,000,000~ 4Ig@~ 4N~ 4Sg@ 4WN/A~ 4]~ 4]~ 4!40Under $1,000,000~ 4 `D@~ 4 d~ 4 dD@ 4 iN/A~ 4 k~ 4]~ 4#50$1,000,000 under $5,000,000~ 5I(@~ 5N~ 5S(@ 5WN/A~ 5]~ 5]~ 5!#50$1,000,000 under $5,000,000~ 5 `w@~ 5 d~ 5 dw@ 5 iN/A~ 5 k~ 5]~ 565$5,000,000 or more~ 6KPt@~ 6P~ 6UPt@ 6XN/A~ 6^~ 6^~ 6&65$5,000,000 or more~ 6 b0@~ 6 f~ 6 f0@ 6 jN/A~ 6 l~ 6^~ 6'7+7I7N7S7N7Z7Z7!7+7 `7 d7 d7 d7 S7Z784Gift tax returns~ 8KI@~ 8P~ 8UI@ 8XN/A~ 8^~ 8^~ 8&84Gift tax returns~ 8 b@~ 8 f~ 8 f@ 8 jN/A~ 8 l~ 8^~ 8'9+9I9N9S9N9Z9Z9!9+9 `9 d9 d9 d9 S9Z9":6Employment tax returns ~ :J`v@~ :OJ@~ :T o@~ :O@~ :[~ :[F@~ : @":6Employment tax returns ~ : a@~ : e@~ : e6@~ : e`a@~ : T~ :[U@~ :&@:;6Excise tax returns [4]~ ;Jd@~ ;O }@~ ;T@~ ;O~ ;[~ ;[~ ; ;6Excise tax returns [4]~ ; a @~ ; e@~ ; e@~ ; h~ ; m~ ;n~ ;;$<7Other taxable returns [9,12]~ <Hh@~ <M`@~ <RP@~ <M~ <Y~ <Y~ <#$<7Other taxable returns [9,12]~ < _A~ < cO A~ < c@~ < c~ < R~ <Y~ <$<<"=qFootnotes at end of table.========rN/A - Not applicable.= r= r= r= = ===>>>>>>>>@>s8NOTE: Details may not add to totals because of rounding.> r> r> r> > >>>?????????r[1] Comprises all returns except those of tax-exempt/Government entity organizations, employee plans, and others mentioned in Table 10, footnote 13. See also, footnote 4, below.? r? r? r? ? ????@,lA,B,C,@D,@E,@F,S@G,@H,@I,z@J,@K,@L,@M,@N,@O,@P ,@Q ,>@R ,@S ,@T ,@U ,v@V ,(@W ,(@X ,(@Y ,(@Z ,(@[ ,(@\ ,(@] ,(@^ ,(@_ ,(@@@@@@@@@@r[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. @ r@ r@ r@ @ @@@@AAAAAAAAArTax 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 A rA rA rA A AAAABBBBBBBBBr(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 B rB rB rB B BBBBeCr]examiners for field operations and Compliance Centers perform examinations on correspondence.C rC rC rDr[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 D rD rD r1Er)separately from other employment returns.E rE rE rxFrp[4] Excludes excise tax returns filed with the Customs Service and the Alcohol and Tobacco Tax and Trade Bureau.F rF rF rGr[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.G rG rG rXHrP[6] Form 1040A is one of the two IRS individual income tax return short forms.H rH rH rIr[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 I rI rI r`JrXincludes business or profession net income, but not business or profession net loss.J rJ rJ rKr[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 K rK rK rLris 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.L rL rL rMr[9] Excludes Forms 1120S, which 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 M rM rM rNrother taxable returns in this table. Total for corporations also excludes certain other types of corporations, which are included in other taxable returns. See footnote 12. N rN rN rOr[10] Forms 1120F are returns filed by foreign corporations with U.S. income, other than foreign life insurance companies and foreign sales corporations.O rO rO rPr[11] Less than $500.P rP rP rQr[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 Q rQ rQ r}Rruinterests); 990C (Farmers Cooperative Association Income Tax); and 8804 (Annual Return for Partnership Withholding).R rR rR rSrSOURCE: IRS Data Book, FY 2003, Publication 55b. Also, Small Business/Self-Employed, Compliance, Compliance Policy, Centralized Workload Selection and Delivery, S rS rS rTTrLExamination Management Information Systems and Automation SE:S:C:CP:CW:EMIST rT rT rUrU rU rU rVrV rV rV rWrW rW rW rXrX rX rX rYrY rY rY rZrZ rZ rZ r[r[ r[ r[ r\r\ r\ r\ r]r] r] r] r^r^ r^ r^ r_r_ r_ r_ r` ,@a ,(@b ,(@c ,(@d ,(@e ,(@f ,(@g ,(@h ,(@i ,(@`r` r` r` rara ra ra rbrb rb rb rcrc rc rc rdrd rd rd rere re re rfrf rf rf rgrg rg rg rhrh rh rh riri ri ri r]>  h ]P== DD11 , ]P =J= DeD12, ]P~;; DRD8 , ]P;P; D4}D12 , ]PC~;; D@D8 , ]PD;P; D(BD12 , = X/X > "