ࡱ> ^] \ppabatu00 Ba==X/ "8X@"1Arial1Arial1Arial1Arial1Arial1Arial1PArial1Arial1Arial1Arial1Arial1.Times New Roman"$"#,##0_);\("$"#,##0\)!"$"#,##0_);[Red]\("$"#,##0\)""$"#,##0.00_);\("$"#,##0.00\)'""$"#,##0.00_);[Red]\("$"#,##0.00\)7*2_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_).))_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)?,:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)6+1_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) \(0\) " "@ " "@ " "@" "@" "@+&#,##0" ";\-#,##0" ";\ \-\-" ";@" "3.#,##0" ";\-#,##0" ";\ \-\-" ";@" ";6#,##0" ";\-#,##0" ";\ \-\-" ";@" "GB#,##0" ";\-#,##0" ";\ \-\-" ";@" " " "@"Yes";"Yes";"No""True";"True";"False""On";"On";"Off" " "@                + ) , *   H  @   H  ``  H  hp   lp  h   l "X 1"|p  "|p 1"\  "\ "\ "xp "\ "\  L  L  L #\  L  H #|p  lp  lp #|p  lp #\  L  L #\  L #\ #\  L #\  L  L  L "|p "|p 1#|p "|p "\ 1#\  L #X #\ #|p #\  L  h  d  d  `  d  d  d  `  d   \  P  X   X  \   h  \ 1 \ !X  X x@ X 1"|p x `S,Table 11* );N;w`iZRC3  @@  -sUnder $250,000 Amount unagreed Revenue agentTaxTotalNonbusiness returns: Under $25,000$25,000 under $50,000 $100,000 or more Business returns:$25,000 under $100,000Under $100,000No balance sheet returns!$250,000 under $1,000,000 +$5,000,000 under $10,000,000 )$10,000,000 under $50,000,000 +$50,000,000 under $100,000,000 +$100,000,000 under $250,000,000 $250,000,000 or more#Estate and trust income tax returnsUnder $1,000,000$5,000,000 or moreGift tax returnsEmployment tax returns Type and size of return$100,000 or more!Balance sheet returns by size of total assets:Estate tax returns: Total Size of gross estate:$Individual income tax returns, totalN/A Compliance]Table 11 -- Examination Coverage: Returns Examined with Unagreed Recommended Additional Tax Tax auditor/ complianceofficerRevenue,[Money amounts are in thousands of dollars.] Corporation income tax returns, ?After Examination, by Type and Size of Return, Fiscal Year 2004JAfter Examination, by Type and Size of Return, Fiscal Year 2004--ContinuedFootnotes at end of table.Taxable returns examined [1]CIC [2] Non-CIC [2] officer [2] examiner [2] examiner [3] center [2] United States, total [4]'Income, estate, and gift tax, total [5]&All other returns by size of TPI [7]: &Schedule C returns by size of TGR [8]:&Schedule F returns by size of TGR [8]:except Form 1120S, total [9]$Returns other than Form 1120-F [10]:Small corporations [11] Large corporations [12]Form 1120-F returns [10]Excise tax returns [4] Other taxable returns [13]Excise tax returns [4]CIC [2] Non-CIC [2] center [2]N/A - Not applicable.8NOTE: Detail may not add to totals because of rounding.[10] Forms 1120-F are returns filed by foreign corporations with U.S. income, other than foreign life insurance companies and foreign sales corporations.[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. Tax auditors are Compliance personnel who are required to have 9 semester hours of accounting and who perform from other employment returns."excise, and other taxable returns.thus, excludes net losses.?and gross income (can be positive or negative) from Schedule F.[11] Includes returns with assets of less than $10 million examined by either the Small Business/Self-Employed Operating Division or the Large and Mid-Size Business Operating Division.[12] Includes returns with assets of more than $10 million examined by either the Small Business/Self-Employed Operating Division or the Large and Mid-Size Business Operating Division.Footnotes--Continued[1] Comprises all returns except those of tax-exempt/Government entity organizations, employee plans, and others mentioned in Table 10, footnote 17. Also excludes +excise tax returns mentioned in footnote 4.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 examiners for field [3] Revenue officer examiners are employees who have been trained to do certain employment tax returns. Data are collected for these individuals and shown separatelySE:S:E:EPD:MISA SOURCE: Small Business/Self-Employed, Examination, Examination Planning and Delivery, Examination Management Information Systems and Automation [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 s [4] Excludes excise tax returns filed with the Customs Service and the Alcohol and Tobacco Tax and Trade Bureau. [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, S [6] Form 1040A is one of the two IRS individual income tax return  short forms. [14][X][X] Less than 3.[14] Less than $500.Poperations and Compliance Centers perform examinations by way of correspondence. [9] Includes Forms 1120 ( long form ); 1120-A ( short form ); Form 1120-F (foreign corporations, except foreign life insurance companies); 1120-H (homeowner [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, However, total excludes certain other types of corporations, which are included in  other taxable returns described in footnote 13. xinterests); 990-C (farmers cooperative association income tax); and 8804 (annual return for partnership withholding). (Form 1040A with TPI under $25,000 [6,7] $50,000 under $100,000 $25,000 under $100,000 $1,000,000 under $5,000,000 $1,000,000 under $5,000,000 $1,000,000 under $5,000,000 )Form 1040A with TPI under $25,000 [6,7] $50,000 under $100,000 from farm and nonfarm businesses. It is calculated by adding the positive values of gross receipts and other income from Schedule C to the cost of purchased items associations); Form 1120-L (life insurance companies); Form 1120M (mutual insurance companies); Form 1120-PC (property and casualty insurance companies); 1120-POL (certain political associations); 1120-REIT (real estate investment trusts); 1120-RIC (regulated investment companies); and 1120-SF (settlement funds). [13] Includes Forms 1120S, which are returns filed by qualifying corporations electing to be taxed through shareholders. Under certain conditions, some of these corpora- tions are subject to tax. Also includes Forms1120-FSC (foreign sales corporations); 8288 (withholding tax returns for disposition by foreign persons of U.S. property Revised September 2007z s{7? '  O W #'F*Ncc   x1gAS^ac  dMbP?_*+%YX&?'?(?)?M\\SOI-FOUR\Bopper? odXXLetter.HP LaserJet 4100 PCL 62fxeK/Ca=C?UB״¡XX`B"?M2FBEm,ğP?vnuI4x;r@KmkȓLuO&\C{Qp 5(X:/Fv4݁p2&c29oC#&x;?x߈"!ewV|;I JAEB2BNY]h F6ar$ j遖 %6Wv|&wl *z/+WU˿ruE>Jl΍Mͺ㉉fnYMyɔ/x1?7j&¢r:i`* z:W"dXX??U} } $ } I } } } } } } } I } $ x@-@ --   - - <<,<<, " " ) * ' '& ],]]]]]]  ] ]]]]]]^^^^^^^ ```````    ^ __ # & ^   _ _  # & ^ ^ ^- ^. $  % ! ^ ^ ^@ ^A $  % ! ^^^^ / 0 1 2 ^^^^ / 0 1 B ^  % ^& ^!!"!!!!^!!!!!!!0 #?#@#@#@#@#@#@0 # @#"@#$@#&@#(@#*@#,@&$ $&!!"!!!!!%%&!!& '30(@)@(@(c@)h@)@k@(@ '30 *+%+64(@(@(@(A&$-.//../$011////&23443345664444 '4$7s@)X@(6@(D@)h@ 8]~ (@ '40 *:++)(p@(@(7A 9$2@n@3(@4@4D@3h@ :]~ 4@ 90 5N(C6j@6[14p@4@44PA ;2344334 ; 5664444 <k~ 2@ :]4j@4i@3L@ :]~ 4@ <e0 5[@66@4F@4@W@44 @ <52344334 <5 5664444 =~ 2@ :]40r@4g@3A@ :]~ 4@ =0 5@@66@@4@4b@44@ =~ 2@ :]48@4X@3C@ :]~ 4@ =0 5@66@4@4 b@44@h@ =l~ 2 @ :]4@44@3<@ :]~ 4@ =f0 5@66@@4]@4 x@44@ =$2*@3"@4ޣ@4@3A@ :]~ 4@ =0 5)6R@6[A4` @4@44@ ; 2344334 ;  5664444 <62344334 <6 5664444 =~ 2@ :]4k@4s@ :] :]~ 4H@ =0 5 @66@4@4&@44@ = ~ 2@ :]4@4@ :] :]~ 4؂@ =g0 5 `@66W@4@4(@44@Dl*H00&@*h****LLLL !"#$<%<&'()*+,-./0123456789<:<;<<=<>? = 2r@3@4@4@ :] :]~ 4pp@ =0 5A6@6X,A4@@444D@ !<7!2344334 !<7! 5664444 "= ~ "2P@ ":]"4E@4"@ ":] ":]~ "4.@ "= 0" 5؁@660@4C@444A@ #=~ #2@a@ #:]#4^@4@ #:] #:]~ #4"@ #=0# 5\@663@48@4B@445@&$$>?>>??>$@AA>>>>&%&B&&BB&C%%&&&& &D(&4344334 &D(& E662444 '98'2@@3@4T@ '2] ':] ':]~ '4<@ '980' 5?l66%5A4444Ԓ@ (99(2342::4 (99( 5662444 );:)2@3(@4@ )2] ):] ):]~ )45@ );:0) 5A6@6 A4444@y@ *< *2X@3@4U@ *2] *:] *:]~ *4"@ *< 0* 5i@6R@6N@4444v@ +<+2342::4 +<+ 5662444 ,=,2342::4 ,=, E662444 -=~ -2Pq@ -:]~ -4p@ -2] -:] -:]~ -4@ -=0- 5#@F6@ @24446@ .= ~ .2h@ .:]~ .4g@ .2] .:] .:]~ .4@ .= 0. 5@6d@6 @24427@ /=i~ /2f@ /:]~ /4e@ /2] /:] /:] /2] /=h0/ 52@6c@6'@2444@ 0=02Q@3@4P@ 02] 0:] 0:] 02] 0=00 5pZ@Fp@6I@2444 1;;12@3@4ȃ@ 12 1:] 1:]~ 14@ 1;;1 5rP66 /A 1 2 1 446@ 2<22342::4 2<2 5F62444 3=32342::4 3=3 5F62444 4=42e@3$@4d@ 42 4:] 4:] 42] 4=4 5P@6@6P@ 4 2 4 442 5=~ 52@V@ 5:]~ 54U@ 52 5:] 5:] 52] 5=5 5`@6@6@ 5 2 5 444 6=62b@3.@4@`@ 62 6:] 6:]~ 64@ 6=6 5XA6#@6QA 6 2 6 44 62\ 7=72 @3p~@4`o@ 72 7:] 7:] 72] 7=7 586~`A6( 7 2 7 444@ 89<82<@31@4&@ 82 8:] 8:] 82] 89<8 5Ы@6@6@ 8 2 8 444&9$/.//../$G11---/&:4344334E662444 ;9~ ;2px@ ;:]~ ;4Px@ ;2] ;:] ;:] ;2] ;9*; 5pw@F6pw@244 ;2\&<$-.//../$G11-///&=4344334E662444 >9>4342::4 >9> E662444 ?9~ ?2y@ ?:]~ ?4y@ ?2 ?:] ?:] ?2] ?9? 5QA66QA ? 2 ? 4@44DNlL**LLLLLL****L@ABCD<E<FG<H<I,J,K,L-M-NTO;TP;TQTR;TSWTWUWVWW;TXWY;TZ;T[-T \-T]T^;T_;T @9@23443:4 @9@ 5662444 A<~ A2@P@ A:]~ A4P@ A2 A:] A:] A2] A<A 5@@F6@ A 2 A 4@44 B<j~ B2m@ B:]~ B4m@ B2 B:] B:] B2] B<hB 5t@66t@ B 2 B 444 C<~ C2X@ C:]~ C4X@ C2 C:] C:] C2] C<C 5A66A C 2 C 444&D$-.//../$G11-///&E2344334E662444 F9~ F2r@ F:]~ F4r@ F2 F:] F:] F2] F9F 5@AF6,A F 2 F 4@44&G$-.//../$G11////&H2344334H664444 III7@)[@(؏@(?@ I8]I)@k@(@ II0I *@+Ц@+@(0q@((@7>@ JI=J74@)0v@(@ J7] J8] J8]~ J( @ JI?0J *0@+5@+,@((((@@ KI>K7I@)C@($@ K7] K8] K8] K7] KI>0K *@+ @+O@((((&LJKLKKLLKJMNNMKKK&MOPOOPPOQRRQOOO NS+ NUC OU^ PUQP V QWRQ V RUFR V SWG TWS UWT VW` WUUW V XWH Y"Y  Z*Z [\QQQQQQQQ ]XP] QQQQQQQ ^UY^ V _UZ_ VD\ lL******&&&`Ta;Tb;TcTd;TeTfTg;ThTiTjTk;Tl;TmTn;ToTp;TqTrTs;@t;@u@v@w `YI` V aU[a V bUbb V cYJc V dUXd V eYme V fYKf V gZag [ hYnh [ iYoi [ jYcj [ kUE lUL mYMm V nUNn V oYOo V pUp qYqq V rYdr V sU_s TTTTTTT tUDt TTTTTTT uUWu TTTTTTT vUVv TTTTTTT w\r4x****&&&&(!C!(  x  6D͡   @IJ]`D͡ 8[ <8< , xx   6͡   @L?L] `͡ [ <11< , xx   6͡   @+LmLU] `͡ \ <12<, xx  64Ρ   @I]J]`4Ρ ] xx  60   @6JxJ]`0 H < 13< , f^ @ c $ @  .O]`rr ! 0  @ s 9 ]!`  xx 0 6   @ &> @]0`  < < /, xx 9 6H   @xIJ]9`H X` <8< , xx < 6   @LL]<` ` <11< , xx = 6躡   @LDLU]=`躡 a <12<, xx @ 68   @I6J]@`8 c xx A 6   @J>J]A` Hd < 13< , xx W 6ػ   @xIJ]W`ػ xe <8< , xx Z 6q   @I6J]Z`q f xx [ 6q   @J>J][`q g < 13< , xx ` 6$r   @n((]``$r i <14< , xx b 6tr   @:((]b`tr 8j <14< , xx h 6r   @I&(]h`r hk xx j 6s   @xIJ]j`s l <8< , xx m 6ds   @LL]m`ds m <11< , xx n 6p   @LDLU]n`p n <12<, xx p 6p   @I6J]p`p (p xx q 6p   @J>J]q`p Xq < 13< , xx t 6   @5((]t` r <14< , xx | 6   @I]J]|` s xx } 6L   @6JxJ]}`L t < 13< , xx ~ 6   @I]J]~` v xx  6   @6JxJ]` Hw < 13< , xx  6<   @I]J]`< xx xx  6   @6JxJ]` y < 13< , xx  6   @s((]` z <14< , xx  6,   @n((]`, | <14< , xx  6|   @5((]`| 8} <14< , xx  6   @:((]` h~ <14< , xx  6   @5((]`  <14< , xx  6l   @5((]`l Ȁ <14< , xx  6   @:((]`  <14< , xx  6   @5((]` ( <14< , xx  6\   @5((]`\ X <14< , xx  6   @:((]`  <14< , xx  6   @5((]`  <14< , xx  6L   @xIJ]`L  <8< , xx  6   @I6J]`  xx  6   @J>J]` H < 13< , xx  6<   @I6J]`< x xx  6   @J>J]`  < 13< , xx  6   @I6J]` ؍ xx  6,   @J>J]`,  < 13< , xx  6|   @I6J]`| 8 xx  6   @J>J]` h < 13< , xx  6   @xIJ]`  <8< , xx  6l   @I6J]`l ȓ xx  6   @J>J]`  < 13< , xx  6o   @5((]`o ( <14< , xx  6 p   @I6J]` p X xx  6Hp   @J>J]`Hp  < 13< , xx  6菡   @I6J]`菡  xx  68   @J>J]`8  < 13< , xx  6   @I6J]`  xx  6ؐ   @J>J]`ؐ H < 13< , xx  6z   @:((]`z x <14< , xx  6 @]`D= ؠ< < < /, <xx  6=   @ &> @]`= < < < /, <xx  68   @ &> @]`8 8< < < /, ><n  b         7 Oh+'0HPl Catherine LaBille pabatu00Microsoft Excel@AG@]l@vm՜.+,0 PXp x OP:EX:CS:WMS  Table 11'Table 11'!Print_Area  Worksheets Named Ranges  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLNOPQRSTVWXYZ[\Root Entry FWorkbookSummaryInformation(MDocumentSummaryInformation8U