ࡱ> zy \ppabatu00 Ba==X/X 8X@"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_);_(* \(#,##0.00\);_(* "-"??_);_(@_) \(0\) " "@ " "@ " "@" "@" "@50#,##0" ";\-#,##0" ";\-\-" ";@" "-(#,##0" ";\-#,##0" ";\-\-" ";@" "=8#,##0" ";\-#,##0" ";\-\-" ";@" "ID#,##0" ";\-#,##0" ";\-\-" ";@" "A<#,##0" ";\-#,##0" ";\-\-" ";@" " " "@"Yes";"Yes";"No""True";"True";"False""On";"On";"Off" " "@                + ) , *         (p  (   , " 1"<p  "<p 1"  " " "8p     `        (     ,p #     #  $  $ "  $      #<p #  % #<p  $  $  $  !      @ !8   (      ,p  ,p  ,p       ,p 1   H 8@  8 1"<p  `*Table 13* );N;w`iZR3  @@  'jUnder $250,000 Type and size of return Revenue agentTaxRecommended refunds$Individual income tax returns, totalNonbusiness returns: Under $25,000$25,000 under $50,000 $50,000 under $100,000$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 $1,000,000 under $5,000,000+$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 N/A ComplianceTotal Tax auditor/Revenue complianceofficer,[Money amounts are in thousands of dollars.] Corporation income tax returns, fTable 13 -- Examination Coverage: Returns Examined Resulting in Refunds, by Type and Size of Return, Fiscal Year 2004eTable 13 -- Examination Coverage: Returns Examined Resulting in Refunds, 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]'Form 1040A with TPI under $25,000 [6,7]&All other returns by size of TPI [7]: &Schedule C returns by size of TGR [8]:&Schedule F returns by size of TGR [8]:except Form 1120S, total [9]$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]N/A - Not applicable.8NOTE: Detail may not add to totals because of rounding.[1] Comprises all returns except those of tax-exempt/Government entity organizations, employee plans, and others mentioned in Table 10, footnote 17. Also excludes Footnotes--Continued)separately from other employment returns..employment, excise, and other taxable returns. [3] Revenue officer examiners are employees who have been trained to do certain employment tax returns. Data are collected for these individuals and shown 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 [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 [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 [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 [13]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:MISA [X][14][X] Less than 3.[14] Less than $500. [9] Includes Forms 1120 ( long form ); 1120-A ( short form ); Form 1120-F (foreign corporations, except foreign life insurance companies); 1120-H (homeowner 1120-POL (certain political associations); 1120-REIT (real estate investment trusts); 1120-RIC (regulated investment companies); and 1120-SF (settlement funds). (return and, thus, excludes net losses. -excise tax returns mentioned in footnote 4. fexaminers for field operations and Compliance Centers perform examinations by way of correspondence. U [6] Form 1040A is one of the two IRS individual income tax return  short forms. Ycost of purchased items and gross income (can be positive or negative) from Schedule F. associations); Form 1120-L (life insurance companies); Form 1120M (mutual insurance companies); Form 1120-PC (property and casualty insurance companies); However, total excludes certain other types of corporations, which are included in  other taxable returns described in footnote 13. [10] Forms 1120-F are returns filed by foreign corporations with U.S. income, other than foreign life insurance companies and foreign sales corporations. of U.S. property interests); 990-C (farmers cooperative association income tax); and 8804 (annual return for partnership withholding). [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 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 gross receipts from farm and nonfarm businesses. 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H< <8< , <xx  6@   @JJ]`@ X< <8< , <xx  6P@   @!J`J]`P@ < <12< , <xx  6@   @Q((]`@ < <14< , <xx  6\1   @L((]`\1 < <14< , <xx  61   @L((]`1 < <14< , <xx  61   @Q((]`1 H< <14< , <xx  6L2   @L((]`L2 x< <14< , <xx  6.   @IJ]`. < <8< , <xx  6.   @IFJ]`. < <xx  6(/   @JVJ]`(/ < < 13< , <xx  6x/   @IJ]`x/ 8< <8< , <xx  6/   @IFJ]`/ h< <xx  6l   @JVJ]`l < < 13< , <xx  6   @Q((]` < <14< , <xx  6   @Z&(]` < <xx  6H   @IJ]`H 0< <8< , <xx  6   @IFJ]` `< <xx  6,D   @JVJ]`,D < < 13< , <xx  6|D   @L((]`|D _< <14< , <xx  6A   @L((]`A ,a< <14< , <xx  6lA   @Q((]`lA \b< <14< , <xx  6A   @L((]`A c< <14< , <xx  6J   @L((]`J d< <14< , <xx  6K   @Q((]`K e< <14< , <xx  6lK   @L((]`lK g< <14< , <xx  6K   @L((]`K Lh< <14< , <xx  6 L   @Q((]` L |i< <14< , <xx  6\L   @L((]`\L j< <14< , <xx  6L   @IJ]`L k< <8< , <xx  6L   @IFJ]`L m< <xx  6LM   @JVJ]`LM <db        7 Oh+'0HPl Catherine LaBille pabatu00Microsoft Excel@nH@]l@͔՜.+,0 PXp x OP:EX:CS:WMS  Table 13'Table 13'!Print_Area  Worksheets Named Ranges  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghjklmnoprstuvwxRoot Entry FWorkbookSummaryInformation(iDocumentSummaryInformation8q