ࡱ> [Z \ppabatu00 Ba==X/!8Y@"1Arial1Arial1Arial1Arial1Arial1PArial1PArial1Arial1Arial1Arial1Arial1 Arial1$Arial"$"#,##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" ";\ \-\-" ";@" "72#,##0" ";\-#,##0" ";\ \-\-" ";@" "?:#,##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   L  #|p   lp   lp   lp   lp  #\   L   L   L  #X  #\  #\   L  #\  #\   L   L   L  #\   L  #|p   lp   L   L  #\   h  `  ` % L   X  !X   h   L  1 \   \   H  x@  X  x  1"|p  `K,Table 12* );N;y`iZR;3  @@  9sUnder $250,000 Type and size of return Revenue agentTax$Individual income tax returns, totalNonbusiness returns: Under $25,000$25,000 under $50,000 $100,000 or more Business returns:$25,000 under $100,000Under $100,000$100,000 or moreNo balance sheet returns!Balance sheet returns by size of total assets:!$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 returnsEstate tax returns: Total Size of gross estate:Under $1,000,000$5,000,000 or moreGift tax returnsEmployment tax returns Amount protectedN/A CompliancebTable 12 -- Examination Coverage: Returns Examined Involving Protection of Revenue Base, by Type Total Tax auditor/Revenue complianceofficer,[Money amounts are in thousands of dollars.] Corporation income tax returns, Footnotes at end of table.(and Size of Return, Fiscal Year 2004 [1]Taxable returns examined [2]CIC [3] Non-CIC [3] officer [3] examiner [3] examiner [4] center [3]United States, total [5]&All other returns by size of TPI [8]: &Schedule C returns by size of TGR [9]:&Schedule F returns by size of TGR [9]:except Form 1120S, total [10]$Returns other than Form 1120-F [11]:Small corporations [12] Large corporations [13]Form 1120-F returns [11]Excise tax returns [5] 3and Size of Return, Fiscal Year 2004 [1]--ContinuedCIC [3]Excise tax returns [5]N/A - Not applicable.8NOTE: Detail may not add to totals because of rounding.[1] Protection of the revenue base comprises any action taken by the Internal Revenue Service to prevent the release of funds from the U.S. Treasury in response Rto taxpayer efforts to recoup all, or part, of previously assessed and paid tax. [2] Comprises all returns except those of tax-exempt/Government entity organizations, employee plans, and others mentioned in Table 10, footnote 17. Also 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 [12] 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.[13] 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 [14] Includes Forms 1120S, which are returns filed by qualifying corporations electing to be taxed through shareholders. Under certain conditions, some of these SOURCE: Small Business/Self-Employed, Examination, Examination Planning and Delivery, Examination Management Information Systems and Automation SE:S:E:EPD:MISAFootnotes--Continued [4] Revenue officer examiners are employees who have been trained to do certain employment tax returns. Data are collected for these individuals and shown [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 Other taxable returns [14][X][15][X] Less than 3.[15] Less than $500.(return and, thus, excludes net losses. of U.S. property interests); 990-C (farmers cooperative association income tax); and 8804 (annual return for partnership withholding). [11] Forms 1120-F are returns filed by foreign corporations with U.S. income, other than foreign life insurance companies and foreign sales corporations. However, total excludes certain other types of corporations, which are included in  other taxable returns described in footnote 14. 1120-POL (certain political associations); 1120-REIT (real estate investment trusts); 1120-RIC (regulated investment companies); and 1120-SF (settlement funds). associations); Form 1120-L (life insurance companies); Form 1120M (mutual insurance companies); Form 1120-PC (property and casualty insurance companies); [10] Includes Forms 1120 ( long form ); 1120-A ( short form ); Form 1120-F (foreign corporations, except foreign life insurance companies); 1120-H (homeowner ]the cost of purchased items and gross income (can be positive or negative) from Schedule F. [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 U [7] Form 1040A is one of the two IRS individual income tax return  short forms. /employment, excise, and other taxable returns. [6] Comprises returns shown as individual income tax, corporation income tax, estate and trust income tax, estate tax, and gift tax. Excludes returns shown as u [5] Excludes excise tax returns filed with the Customs Service and the Alcohol and Tobacco Tax and Trade Bureau. +separately from other employment returns. fexaminers for field operations and Compliance Centers perform examinations by way of correspondence. 6excludes excise tax returns mentioned in footnote 5. )Form 1040A with TPI under $25,000 [7,8] $50,000 under $100,000 'Schedule C returns by size of TGR [9]: $25,000 under $100,000 'Schedule F returns by size of TGR [9]: $1,000,000 under $5,000,000 &Returns other than Form 1120-F [11]: except Form 1120S, total [10] $25,000 under $50,000 )Income, estate, and gift tax, total [6] 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 warrants application of  team examination procedures. Tax auditors are Compliance personnel who are required to have 9 semester hours of accounting and  [3] CIC (Coordinated Industry Case), formerly known as CEP (Coordinated Examination Program), covers  a taxpayer, and its effectively controlled entities, that corporations are subject to tax. 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