ࡱ>  \ppabatu00 Ba==KX/!8Y@"1Arial1Arial1Arial1Arial1Arial1PArial1PArial1Arial1Arial1Arial1Arial1Arial1 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" " "@SN#,##0" ";\-#,##0" ";\ \-\-" ";@" " " "@                + ) , *     H  @  H  ``   H   hp   lp   h   l  "X  1"|p  "|p  1"\  "\  "\  "xp  "\   H  #\  #\  #\  #|p  #|p  #|p  #\  #\  #\   L   L   L   L   l  #|  #|  #|  `  `p  "x #T #T #T   L   l   l  "|p  "\  h  `  d  d % L  !X   X   h  1 \   L   \  x@  X  x  1"|p  8dq:F3ffff̙̙3f3fff3f3f33333f33333\`(Table 12* );K;q `iZRu3  @@  cwExcludes certain other types of corporations, which are included in  other taxable returns described in footnote 14. [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 [13] Includes returns with assets of $10 million or more examined by either the Small Business/Self-Employed Operating Division or the Large and Mid-Size f [3] Non-CIC examinations include 21 employment tax returns examined by revenue officer examiners. of U.S. property interests); 990-C (farmers cooperative association income tax); and 8804 (annual return for partnership withholding). [14] Includes Forms 1120S for S corporations reporting a tax; 1120-FSC (foreign sales corporations); 8288 (withholding tax returns for disposition by foreign persons} [4] Non-CIC protected revenue includes $318,000 related to employment tax returns examined by revenue officer examiners. procedures. Tax compliance officers perform examinations on selected individual and business taxpayers involving complex tax issues in face-to-face [2] CIC (Coordinated Industry Case) examinations cover a taxpayer and its effectively controlled entities that warrant application of team examination meetings and through correspondence. Tax examiners for field operations and compliance centers perform examinations by way of correspondence. jexcludes excise tax returns filed with the Customs Service and Alcohol and Tobacco Tax and Trade Bureau. $50,000 under $100,000 $25,000 under $100,000 $1,000,000 under $5,000,000 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 Under $5,000,0003and Size of Return, Fiscal Year 2005 [1]--ContinuedEstate tax returns, totalEmployment tax returns**** Not shown to avoid disclosure of information about specific taxpayers. However, the data are included in the appropriate totals.5and Size of Return, Fiscal Year 2005 [1] -- Continuedcthe cost of purchased items and gross income (which can be positive or negative) from Schedule F. Taxable returns examinedCIC [2] Non-CIC [2,3] officer [2] examiner [2] center [2]CIC [2] Non-CIC [2,4]United States, total [5](Form 1040A with TPI under $25,000 [6,7] &All other returns by size of TPI [7]: [8]&Schedule C returns by size of TGR [9]:'Schedule F returns by size of TGR [9]: & except Form 1120S, total [10]$Returns other than Form 1120-F [11]:Small corporations [12] Large corporations [13]Form 1120-F returns [11]Excise tax returns [5]Other taxable returns [14] [5] Comprises all returns except those of tax-exempt organizations, Government entities, employee plans, and returns cited in Table 10, footnote 17. AlsoU [6] Form 1040A is one of the two IRS individual income tax return  short forms. [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] Less than $500. [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 [10] Includes Forms 1120 ( long form ); 1120-A ( short form ); Form 1120-F (foreign corporations, except foreign life insurance companies); 1120-H (homeowner [11] Forms 1120-F are returns filed by foreign corporations with U.S. income, other than foreign life insurance companies and foreign sales corporations. Under $250,000 Type and size of return Revenue agentTax$Individual income tax returns, totalNonbusiness returns: Under $25,000$25,000 under $50,000 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 returns Size of gross estate:$5,000,000 or moreGift tax returnsAmount protectedN/A CompliancebTable 12 -- Examination Coverage: Returns Examined Involving Protection of Revenue Base, by Type Total complianceofficer,[Money amounts are in thousands of dollars.] Corporation income tax returns, Footnotes at end of table.N/A - Not applicable.8NOTE: Detail may not add to totals because of rounding.[1] Protection of the revenue base comprises any action taken by the Internal Revenue Service to prevent the release of funds from the U.S. Treasury in response Rto taxpayer efforts to recoup all, or part, of previously assessed and paid tax. Business Operating Division.SOURCE: Small Business/Self-Employed, Examination, Examination Planning and Delivery, Examination Management Information Systems and Automation SE:S:E:EPD:MISAFootnotes--Continued(return and, thus, excludes net losses. 1120-POL (certain political associations); 1120-REIT (real estate investment trusts); 1120-RIC (regulated investment companies); and 1120-SF (settlement funds). associations); Form 1120-L (life insurance companies); Form 1120M (mutual insurance companies); Form 1120-PC (property and casualty insurance companies); (and Size of Return, Fiscal Year 2005 [1]Revised September 2007jn {/ G [ 3 4!!~##$x'cc~   q.n<LTW  dMbP?_*+%T &?'?(?)?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} } m }  }  m } q@@-@ --   - - <<<@<@@@@@@@@@@@@@@ O O a  S S" PPPPPP PL PPPPP QQQQQQRRRRRR    Q4 S5S  6 Q4  S5 S  6 Q QP Q Q  Q  6  N Q QP Q Q Q 6 N QQQQ       QQQQ    Q!!" !R !!Q!!" !R !! 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