\pJames N. Willis S IB  dMbP?_"*+%,D1[Arial MTArial MT0000\ShĻ 01[1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial&L &?'?(?)?M dX"dX??@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:mmGD#,##0" ";\-#,##0" ";\-\-" ";@" " \ \ \ \ @ "$"#,##00.0KH#,##0.0" ";\-#,##0.0" ";\-\-" ";@" ""Yes";"Yes";"No""True";"True";"False""On";"On";"Off" ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -HC C  C  C  C  C C C C C C C C C C C  C ) C ' C ( C & C  C  C  C  C  FC (C (C  C  C  C (C (C (C (C (C (C (C (C (C (C +C (AC  C (C  (C  C (C (C (C (C  C  C  (C  FC (C (C (C (C (C (AC *FC  C  C (C  C  C  C *FU} (} } ,}   S,l@, @, @  , , , , ,  ,  ,  ,  ,  , , , , , , , , , , , , , , , , , , , 6.Table 23 -- Internal Revenue Service Taxpayer *      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~3+Assistance and Education Programs, by Type *      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~25*of Assistance or Program, Fiscal Year 2003*      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~%CType of assistance or program&< Number, amount, or percentage+      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~=>      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~+6#Write, call, or walk-in assistance:       !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~*7" Telephone (including TeleTax) ~ "2+      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~(7 Unsolicited correspondence ~ "@+      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~:82 Walk-in contacts (at 421 sites) ~ %9 +      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~ 6 ! +                               ! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ? @ A 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 [ \ ] ^ _ ` a 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 { | } ~                                                                                                                           6Accuracy of assistance: ! +                               ! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ? @ A 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 [ \ ] ^ _ ` a 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 { | } ~                                                                                                                          G 9? Toll-free technical tax law questions (percentage accurate)~ %T@ +                               ! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ? @ A 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 [ \ ] ^ _ ` a 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 { | } ~                                                                                                                           6 ! +                               ! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ? @ A 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 [ \ ] ^ _ ` a 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 { | } ~                                                                                                                          0 6(Forms and publications (paper products): ! +                               ! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ? @ A 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 [ \ ] ^ _ ` a 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 { | } ~                                                                                                                          <74 Forms and publications orders for paper products~ #&I+      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~V7N Libraries, banks, postal service distribution sites, grocery stores, copy $+      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~F?> centers, and office supply outlets stocking paper products~ &@+      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~6!+      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~961Selected Internet files downloaded (IRS.gov): [1]+      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~7 Forms~ #e+      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~7 Instructions~ #++      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~9 Publications~ &)+      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~6!+      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~.6&Disaster and emergency assistance: [2]!+      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~7 States~ $E@+      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~9 Counties/cities~ '@+      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~6!+      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~6Taxpayer education:!+      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~+7# Outreach taxpayers assisted [3]~ ">+      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~(7 Outreach community sites [3]~ #@+      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~G7? Taxpayers assisted through Voluntary Income Tax Assistance $+      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~L7D (VITA) and Tax Counseling for the Elderly (TCE) programs [4]~ #Nb+      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~ ,l!, ", #, $, %, &, ', (, ), *, +, ,, -, 1., -/,# -0,-1,-2,-3,b-4,-5,-6,z-7,-8,-9,-:,]-;,-<,-=,k->,-?,- 7 Volunteers~ #m@ +                               ! " # $ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; < = > ? @ A 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 [ \ ] ^ _ ` a 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 { | } ~                                                                                                                          =!75 Students using "Understanding Taxes" material [5]~ !"@A!+!!!!!!! ! ! ! ! !!!!!!!!!!!!!!!!!!! !!!"!#!$!%!&!'!(!)!*!+!,!-!.!/!0!1!2!3!4!5!6!7!8!9!:!;!<!=!>!?!@!A!B!C!D!E!F!G!H!I!J!K!L!M!N!O!P!Q!R!S!T!U!V!W!X!Y!Z![!\!]!^!_!`!a!b!c!d!e!f!g!h!i!j!k!l!m!n!o!p!q!r!s!t!u!v!w!x!y!z!{!|!}!~!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!-"7% Small business workshop attendees~ "#@L@"+""""""" " " " " """"""""""""""""""" "!"""#"$"%"&"'"(")"*"+","-"."/"0"1"2"3"4"5"6"7"8"9":";"<"=">"?"@"A"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"["\"]"^"_"`"a"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"{"|"}"~""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""""4#9, Tax practitioner institute attendees [6] #(n.a.#+####### # # # # ################### #!#"###$#%#&#'#(#)#*#+#,#-#.#/#0#1#2#3#4#5#6#7#8#9#:#;#<#=#>#?#@#A#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#[#\#]#^#_#`#a#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#{#|#}#~##########################################################################################################################$6$!$+$$$$$$$ $ $ $ $ $$$$$$$$$$$$$$$$$$$ $!$"$#$$$%$&$'$($)$*$+$,$-$.$/$0$1$2$3$4$5$6$7$8$9$:$;$<$=$>$?$@$A$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$[$\$]$^$_$`$a$b$c$d$e$f$g$h$i$j$k$l$m$n$o$p$q$r$s$t$u$v$w$x$y$z${$|$}$~$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$!%6Taxpayer information: [7]%!%+%%%%%%% % % % % %%%%%%%%%%%%%%%%%%% %!%"%#%$%%%&%'%(%)%*%+%,%-%.%/%0%1%2%3%4%5%6%7%8%9%:%;%<%=%>%?%@%A%B%C%D%E%F%G%H%I%J%K%L%M%N%O%P%Q%R%S%T%U%V%W%X%Y%Z%[%\%]%^%_%`%a%b%c%d%e%f%g%h%i%j%k%l%m%n%o%p%q%r%s%t%u%v%w%x%y%z%{%|%}%~%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%&7 Value of--&$&+&&&&&&& & & & & &&&&&&&&&&&&&&&&&&& &!&"&#&$&%&&&'&(&)&*&+&,&-&.&/&0&1&2&3&4&5&6&7&8&9&:&;&<&=&>&?&@&A&B&C&D&E&F&G&H&I&J&K&L&M&N&O&P&Q&R&S&T&U&V&W&X&Y&Z&[&\&]&^&_&`&a&b&c&d&e&f&g&h&i&j&k&l&m&n&o&p&q&r&s&t&u&v&w&x&y&z&{&|&}&~&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&3'7+ Free advertising received (dollars)~ '#^'+''''''' ' ' ' ' ''''''''''''''''''' '!'"'#'$'%'&'''(')'*'+','-'.'/'0'1'2'3'4'5'6'7'8'9':';'<'='>'?'@'A'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'['\']'^'_'`'a'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'{'|'}'~''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''>(76 Broadcast (radio and television) (dollars)~ (#(+((((((( ( ( ( ( ((((((((((((((((((( (!("(#($(%(&('((()(*(+(,(-(.(/(0(1(2(3(4(5(6(7(8(9(:(;(<(=(>(?(@(A(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([(\(](^(_(`(a(b(c(d(e(f(g(h(i(j(k(l(m(n(o(p(q(r(s(t(u(v(w(x(y(z({(|(}(~((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((((1):) Print (drop-in ads) (dollars)~ )#BA)+))))))) ) ) ) ) ))))))))))))))))))) )!)")#)$)%)&)')()))*)+),)-).)/)0)1)2)3)4)5)6)7)8)9):);)<)=)>)?)@)A)B)C)D)E)F)G)H)I)J)K)L)M)N)O)P)Q)R)S)T)U)V)W)X)Y)Z)[)\)])^)_)`)a)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){)|)})~))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))))*7 Number of--*$*+******* * * * * ******************* *!*"*#*$*%*&*'*(*)***+*,*-*.*/*0*1*2*3*4*5*6*7*8*9*:*;*<*=*>*?*@*A*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*[*\*]*^*_*`*a*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*{*|*}*~**************************************************************************************************************************7+7/ Television clinics and special programs~ +#@+++++++++ + + + + +++++++++++++++++++ +!+"+#+$+%+&+'+(+)+*+++,+-+.+/+0+1+2+3+4+5+6+7+8+9+:+;+<+=+>+?+@+A+B+C+D+E+F+G+H+I+J+K+L+M+N+O+P+Q+R+S+T+U+V+W+X+Y+Z+[+\+]+^+_+`+a+b+c+d+e+f+g+h+i+j+k+l+m+n+o+p+q+r+s+t+u+v+w+x+y+z+{+|+}+~++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++/,;' Estimated viewers and listeners~ ,)zA,+,,,,,,, , , , , ,,,,,,,,,,,,,,,,,,, ,!,",#,$,%,&,',(,),*,+,,,-,.,/,0,1,2,3,4,5,6,7,8,9,:,;,<,=,>,?,@,A,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,[,\,],^,_,`,a,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,{,|,},~,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,-@n.a. - Not available.-.-/-0-0-0-0-0-0- 0- 0- 0- 0- 0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0- 0-!0-"0-#0-$0-%0-&0-'0-(0-)0-*0-+0-,0--0-.0-/0-00-10-20-30-40-50-60-70-80-90-:0-;0-<0-=0->0-?0-@0-A0-B0-C0-D0-E0-F0-G0-H0-I0-J0-K0-L0-M0-N0-O0-P0-Q0-R0-S0-T0-U0-V0-W0-X0-Y0-Z0-[0-\0-]0-^0-_0-`0-a0-b0-c0-d0-e0-f0-g0-h0-i0-j0-k0-l0-m0-n0-o0-p0-q0-r0-s0-t0-u0-v0-w0-x0-y0-z0-{0-|0-}0-~0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0-0o.@g[1] The accuracy of these numbers, which are based on IRS records, is limited. Web software sometimes .A.3.2.2.2.2.2.2. 2. 2. 2. 2. 2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2. 2.!2."2.#2.$2.%2.&2.'2.(2.)2.*2.+2.,2.-2..2./2.02.12.22.32.42.52.62.72.82.92.:2.;2.<2.=2.>2.?2.@2.A2.B2.C2.D2.E2.F2.G2.H2.I2.J2.K2.L2.M2.N2.O2.P2.Q2.R2.S2.T2.U2.V2.W2.X2.Y2.Z2.[2.\2.]2.^2._2.`2.a2.b2.c2.d2.e2.f2.g2.h2.i2.j2.k2.l2.m2.n2.o2.p2.q2.r2.s2.t2.u2.v2.w2.x2.y2.z2.{2.|2.}2.~2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2.2o/@gseparates one file into several packets and counts these packets as individual files, resulting in the /@/4t0@lovercounting of downloaded files. In addition, some Internet Service Providers (ISPs) copy all of IRS.gov 0@04w1@oonto their own systems and then allow their clients to download individual files. As a result, the IRS has no 1@14J2@Bway to track the volumes of files downloaded from these ISP sites.2@24h3@`[2] These data reflect the number of events declared by the Federal Emergency Management Agency 3@34j4@b(FEMA) as major disaster areas that impacted States and counties/cities for which the IRS granted 4@44b5@Zadministrative tax relief. Some States and counties/cities were affected more than once. 5@54l6@d[3] The number of outreach community sites and outreach taxpayers assisted both increased in Fiscal 6@64j7@bYear 2003 due to the success of the Stakeholder, Partnership, Education and Communications (SPEC) 7@74q8@iprogram in developing partnership relationships and leveraging these relationships to deliver tax return 8@84E9@=preparation and educational outreach assistance to taxpayers.9@94n:@f[4] In Fiscal Year 2002, the number of taxpayers assisted through VITA and TCE included the number of :@:4n;@fquestions answered and returns prepared by VITA and TCE volunteers. In Fiscal Year 2003, only return ;@;4S<@Kpreparation activity is being captured and reported for VITA and TCE sites.<@<4q=@i[5] In Fiscal Year 2002, the number of students using Understanding Taxes material was determined from =@=4p>@hsurveys received from participating institutions. Beginning in Fiscal Year 2003, Understanding Taxes >@>4m?@ebecame a web-based program. The number now represents hits to the website to obtain instructional ?@?4@,h-A,-B,.-C,-D,a-E,-F,-G,@-H,`-I,b-J,-K,-L,-M,-N,-O,-P,-Q,-R,@r@@jmaterial. Therefore, one instructor hit to the website in Fiscal Year 2003 could represent a classroom @@@4A@of students. A@A4iB@a[6] The Taxpayer Education and Communications (TEC) program discontinued capturing the number of B@B4IC@Aattendees for the tax practitioner institute in Fiscal Year 2003.C@C4uD@m[7] The value of free advertising decreased from Fiscal Year 2002 because less free air time and print space D@D4lE@dwere available. Consistent with Fiscal Year 2002, the advertising strategy focused more heavily on E@E4(F@ broadcast ads than on print ads.F@F4HG@@SOURCE: IRS Data Book, FY 2003, Publication 55b. Also, Wage and G@G4JH@BInvestment, Strategy and Finance, Planning and Analysis SE:W:S:PAH@H4I@I@I4J@J@J4K@K@K4L@L@L4M@M@M4N@N@N4O@O@O4P@P@P4Q@Q@Q4RBRB= L,> ????m9Dw$V$Vĺ