\pjnwill00 ` %%R>B  dMbP?_"*+%1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 PArial1 Arial1 Arial1 Arial1 xArial&?'?(?)?M dXX"dXX??@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:mm\(0\) " "@ " "@ " "@" "@" "@)&#,##0" ";\-#,##0" ";\ \-\-" ";@" " ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -] C C  C  C  C  C C C C C C C C C C C  C ( C & C ' C % C  C  C  C  C  C  C  (C 8C 8C  (C "8C  (C  ,C  ,C  ,C  ,C  ,C   ,C   ,C  ,C  ,C  ,C  ,C "8C "8C $"<C "<C ! ,C ! ,C ! ,C  (C "8C "8C "<C "<C ! ,C ! ,C ! ,C $&<C $&<C !#<C #8C !#<C "8C $"<C  ,C  ,C  C  C 8C 8C 8U} }   `  l@ n@ K@eB 7@n  n     n 0 x  z                n @ KjbTable 15 -- 1999 Examination Coverage: Returns Examined with Unagreed Recommended Additional Tax G?After Examination, by Type and Size of Return, Fiscal Year 19993+[Money amounts are in thousands of dollars]  $ETaxable returns examined [1]FFFGEAmount unagreedFF F G+: Revenue agent; +TaxService: Revenue agent;  +Tax ServiceType and size of return, Total [2]3CEP [3]4 Non-CEP [3,4], auditor [5]?center? Total [2]3CEP [3]3 Non-CEP [3,4] , auditor [5] ?center~ .?~ .@~ 6@~ .@~ 6@~ 6@~ .@~ . @~  ."@~  6$@--5-@@-- - @ United States, total [6]2 /7@  D D8D9D:D;. /@D D8D9D:D;2 7@@ D D8D9D:D;82 /@  D D8D9D:D;8. 7R@D D8D9D:D;2 7nfA D D8D9D:D;8. / /z`AD D8D9D:D;2 /FA  D D8D9D:D;82 /Є@ D D8 D9 D: D; 8. 7@D D8 D9 D: D;   0 0 8 0 8 8 0 0 0 8 + !#Income, estate, and gift tax, total. 0@D DD-D0D6. 08@D DD-D0D6. 8@D DD-D0D6~ 0@. 8P@D DD-D0D6. 8eAD DD-D0D6. 0 #`AD DD-D0D6. 0[EAD DD-D0D6~ 0v@. 8@D D D- D0 D6 , "$Individual income tax returns, total 0;@ % 0A@ % 8 @ % 0@ % 8E@ % 80A % 03@ % 0+A % 0v@ %  8@ %  #Nonbusiness returns: 0 0 8 0 8 8 0 0 0 80$(Forms 1040A with TPI under $25,000 [7,8]~ 0'@~ 0~ 8@@~ 0ȗ@~ 8-@8 @ % n~ 0~ 0>@~  0B@~  8@@-$%All other returns by size of TPI: [8]00808800 0 8% Under $25,000~ 0f@~ 0?~ 8@~ 0؋@~ 8@8]@ % n~ 0>@~ 0c@~  0ָ@~  8p@%$25,000 under $50,000 ~ 0W@~ 0~ 8Ț@~ 04@~ 8X@8@ % n~ 0~ 0`@~  0@~  8|@%$50,000 under $100,000~ 0(@~ 0?~ 8T@~ 04@~ 8g@8@ % n~ 0 n@~ 0@~  0@~  8ȁ@%$100,000 or more ~ 0N@~ 09@~ 8@~ 0@~ 8@b@8 A % n~ 0@~ 0mA~  0g@~  8ؑ@#Business returns:00808800 0 8.$&Schedule C returns by size of TGR: [9]00808800 0 8%Under $25,000 ~ 0@~ 0~ 8 x@~ 0@~ 8y@8J@ % n~ 0~ 0$@~  0+@~  8@%$25,000 under $100,000~ 0F@~ 0@~ 8$@~ 0P@~ 8`@8@ % n~ 0@e@~ 0L@~  0@~  8؄@%$100,000 or more ~ 0N@~ 0@~ 8ܥ@~ 0@~ 8@P@8(Z A % n~ 0@~ 08 A~  0@~  8s@.$&Schedule F returns by size of TGR: [9]00808800 0 8%Under $100,000~ 0@Z@~ 0~ 8O@~ 0B@~ 8@8B@ % n~ 0~ 0@~  0}@~  8(@&$100,000 or more~ 1@d@~ 1~ 9``@~ 1:@~ 9@9n@ % n~ 1~ 1@~  1w@~  9@--5-@@-- - @."&Corporation income tax returns, except22222 2 !" Form 1120S, total [10]0@ % +0@ % +8ʬ@ % + <N/A8@ % +8 aA % n0 `A % +0Vw.A % +  <N/A 8@ % + +##Returns other than Form 1120F: [11]008<8800 < 8 l! " @# }$ % & ' ( ) * + , - n. / n0 1 :2 3 4 5 6 n7 8 n9 : ; < = > @? @ $No balance sheet returns~ 0i@~ 0.@~ 8g@ <N/A~ 8@ 8@ %  n~ 0D@~ 0@ <N/A~ 8@)!$!Balance sheet returns by size of !0!0!8!<!8!8!0!0! <! 8"% total assets:"2"2""="""2"2" =" &#%Under $250,000 ~ #0p@~ #0@~ #8X@ #<N/A~ #8?#8@ %## n~ #0Q@~ #0`\@ # <N/A~ # 8)$%!$250,000 under $1,000,000 ~ $0@~ $0~ $8@ $<N/A~ $8$8(@ %$$ n~ $0~ $0(@ $ <N/A~ $ 8#%%$1,000,000 under $5,000,000~ %0؊@~ %0@~ %8@ %<N/A~ %8%8@ %%% n~ %0u@~ %0@ % <N/A~ % 83&%+$5,000,000 under $10,000,000 ~ &0r@~ &0@~ &8q@ &<N/A~ &8&8@ %&& n~ &0@~ &00@ & <N/A~ & 81'%)$10,000,000 under $50,000,000 ~ '0z@~ '0*@~ '8y@ '<N/A~ '8'8HV A %'' n~ '0c@~ '0)A ' <N/A~ ' 83(%+$50,000,000 under $100,000,000 ~ (0 e@~ (06@~ (8`b@ (<N/A~ (8(8@@ %(( n~ (0n@~ (0@ ( <N/A~ ( 83)%+$100,000,000 under $250,000,000 ~ )0j@~ )0;@~ )8g@ )<N/A~ )8)8X< A %)) n~ )0@~ )0`A ) <N/A~ ) 8*%$250,000,000 or more~ *0@~ *0@~ *8`g@ *<N/A~ *8@*8 `A %** n~ *0bR~ *08 A * <N/A~ * 8+'Form 1120F returns [11]~ +1D@~ +1@~ +9B@ +>N/A~ +9+9@ %++ n~ +1@~ +1@@ + >N/A~ + 9,,2,2,,2,,,2,2, 2, +-(#Estate and trust income tax returns~ -1@~ -1@~ -9x@ ->N/A~ -9@-9@ %-- n~ -1@?@~ -1 @ - >N/A~ - 9..2.2..2...2.2. 2. /"Estate tax returns:/2/2//<///2/2/ 2/ 0" Total00@ %2400 %2408`@ %24 0<N/A08@ %2408"#A %00 n00 %2400 #A %24 0 <N/A0 8q@ %24  1" Size of gross estate:10101810181810101 01 82$Under $1,000,000~ 20`@~ 20~ 28`@ 2<N/A~ 28?28@ %22 n~ 20~ 20 @ 2 <N/A~ 2 8@#3$$1,000,000 under $5,000,000~ 30 p@~ 30~ 38p@ 3<N/A~ 38?38` @ %33 n~ 30~ 30@ 3 <N/A~ 3 8pq@4)$5,000,000 or more~ 41[@~ 41~ 49[@ 4>N/A~ 4949aA %44 n~ 41~ 41aA 4 >N/A~ 4 9552525525552525 25 6(Gift tax returns~ 610x@~ 61?~ 69 x@ 6>N/A~ 6969A %66 n~ 61`@~ 61A 6 >N/A~ 6 97727277277A727B7 27 8!Employment tax returns~ 80@~ 80e@~ 88@~ 80H@~ 88@88` A %88 n~ 80Џ@~ 800e@~ 8 0k@~ 8 819!)Employment revenue officer examiners [12]~ 90 ~@~ 90~ 98~ 90 ~@~ 9898,@ %99 n~ 90~ 90~ 9 0,@~ 9 8:!Excise tax returns [6]~ :0H@~ :0`@~ :8X@~ :0~ :8:8@ %:: n~ :0@~ :0@~ : 0~ : 8%;*Other taxable returns [10,13]~ ;1=@~ ;1*@~ ;90@~ ;1~ ;9;9@ %;; n~ ;1@~ ;1@~ ; 1~ ; 9<CN/A - Not applicable.<<<<<<<<< < < B=C:NOTES: Detail may not add to totals because of rounding. ========= = = = o>Cg[1] The following returns are nontaxable: Form 1120-DISC (domestic international sales corporations); >>>>>>>>> > > > n?CfForm 1120-IC-DISC (interest-charge domestic international sales corporations); Form 1066 (real estate @l@AE@Bp@@CB@Ds@EI@Ft@GS@Hx@IH@Jn@K@L\@Mr@Nq@Oq@Pu@Q@@Rv@Sp@Tw@U;@Vq@W?@Xj@Yv@ZA@[t@\s@]2@^8@@_@A@C9mortgage investment conduits); and certain other returns.lACd[2] Included in the grand total, but not in the detail, are 524 returns with $4,579,000 in unagreed >BC6additional tax that were examined by tax examiners. oCCg[3] CEP (Coordinated Examination Program) covers "a taxpayer, and its effectively controlled entities, EDC=that warrants application of 'team examination' procedures." pECh[4] Included in the grand total for revenue agents (non-CEP), but not in the detail, are 3 returns with OFCG$9,000 in unagreed additional tax that were examined by tax examiners. tGCl[5] Included in the grand total for tax auditors, but not in the detail, are 521 returns with $4,569,000 in DHC<unagreed additional tax that were examined by tax examiners.jICb[6] Excludes excise tax returns filed with the Customs Service and Bureau of Alcohol, Tobacco and JC Firearms.XKCP[7] Form 1040A is one of the two IRS individual income tax return "short forms."nLCf[8] TPI (total positive income) is, in general, the sum of all positive amounts shown for the various mMCesources of income reported on the individual income tax return, and, thus, excludes net losses. For mNCeexample, it includes "business or profession net income," but not "business or profession net loss." qOCi[9] Schedule C returns are filed by nonfarm sole proprietors. Schedule F returns are filed by farm sole <PC4proprietors. TGR stands for "total gross receipts."rQCj[10] Forms 1120S are returns filed by qualifying corporations electing to be taxed through shareholders. lRCdUnder certain conditions, some of these corporations were subject to tax and are included in "other sSCktaxable returns" in this table. Total for corporations also excludes certain other types of corporations, 7TC/which are included in "other taxable returns." mUCe[11] Forms 1120F are returns filed by foreign corporations with U.S. income, other than foreign life ;VC3insurance companies and foreign sales corporations.fWC^[12] Comprises work performed by a revenue officer examiner. (Revenue officer examiners were rXCjtransferred to the examination function from the collection function in 1996; therefore, examination data =YC5for them are only available starting with that year.)pZCh[13] Includes Forms 1120S (for S corporations reporting a tax; see also footnote 10); 1120-FSC (foreign o[Cgsales corporations); 8288 (withholding tax returns for disposition by foreign persons of U.S. property .\C&interests); and certain other returns.4]D,SOURCE: 1999 IRS Data Book, Publication 55b.]P << ;;11 , ]P  <J< ;+;12, ]>8<: = X/#> "