� \pjnwill00 <T� �&6@ NB�  dMbP?_"*+�%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 P�Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 ��Arial��&�?'�?(�?)�?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" ";\ \-\-" ";@" ""Yes";"Yes";"No""True";"True";"False""On";"On";"Off" ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -X 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 ! �C '&<��C ! ,��C ! ,��C "<��C '"<��C "8�C '"<�C "<�C '"<�C ! ,�C  (�C ! ,�C ! ,�C !#<�C !#<�C  (C 0�C "8�C  ,�C  ,�C  ,�C  ,�C  ,�C   ,�C   ,�C  ,�C  ,�C  ,�C  ,�C "8��C '"<�C "<�C '"<��C ! ,�C  (��C ! ,��C ! ,�C "8�C "<�C "<�C "8C "8�C '"<�C "<�C '"<��C ! ,�C  (��C ! ,��C ! ,�C !#<��C !#<�C  �C 8�C 8C 8�C 8������������U} �}  �   �l@] �r@ �4@rE �7@n  �n� ��� ��� ��� �n� ��� �n� �� �n� ��� ��� ��@ ��@ ��@ ��@{ ��@{ ��@ ��@ ��@ ��@ ��@ ��@ ��@ ��@ ��@� ��@ �n@G ��@nfTable 17 -- Examination Coverage: Returns Examined Involving Protection of the Revenue Base, by Type 0(and Size of Return, Fiscal Year 1999 [1]3+[Money amounts are in thousands of dollars]  +$QTaxable returns examined [2]RRRSQAmount protectedRR R SPType and size of return9 Revenue agent 9Tax!Service! Revenue agent  9Tax !Service,9 Total [3]ACEP [4]D Non-CEP [4]9 auditor [5]!center! Total [3]CEP [4]E Non-CEP [4] 9 auditor [5] !center!::B""" F : "-~ ;�?~ ;@~ #@~ #@~ #@~ #@~ @~ G @~  ;"@~  #$@ ! < < C $ $ $  H < $ .United States, total [6]2 =@N@ �D �D9�D:�D;�D<�. =x@D �D9�D:�D;�D<�2 %@ D �D9�D:�D;�D<�8�2 %P@ �D �D9�D:�D;�D<�8�. %һ@D �D9�D:�D;�D<� %QA % � � . MAD �D9�D:�D;�D<�2 I\�"A  D �D9�D:�D;�D<�8�2 =+@ �D � D9� D:� D;� D<� 8�. %@D � D9� D:� D;� D<�  ! > > & & & & J > & + /#Income, estate, and gift tax, total ?@ % � �. ?@D �D�D.�D1�D7�. '3@D �D�D.�D1�D7� 'S@$ ��1. 'һ@D �D�D.�D1�D7� 'dA$ ��1. LAD �D�D.�D1�D7�. KAD �D�D.�D1�D7� ?a@$ � �1. '@D � D� D.� D1� D7�  , 0$Individual income tax returns, total ?@ % � �� ?6@ %�� 'Ը@ %�� 'S@ %�� '@ %�� 'dA % � �  Q@ %�� K@ %�� ?a@ %��  '1@ %��  1Nonbusiness returns:??''''K ? '  02(Forms 1040A with TPI under $25,000 [7,8]? @ %��~ ?~ '@~ '@~ '$@'@ %�� ~ ~ Kv@~  ?t@~  ' @-2%All other returns by size of TPI: [8]??''''K ? '3 Under $25,000?@ %��~ ?~ '@g@~ '`{@~ '@'@ %�� ~ ~ Kq@~  ?@~  '@3$25,000 under $50,000 ?@ %��~ ?~ 'P@~ 'ؚ@~ '@'@ %�� ~ ~ K@~  ?@~  'h@3$50,000 under $100,000?֦@ %��~ ?~ '@~ ',@~ '@p@'4@ %�� ~ ~ K&@~  ?ƶ@~  '@3$100,000 or more ?X@ %��~ ?2@~ '@~ 'P@~ '@f@'r@ %�� ~ ;@~ K @~  ?@~  '(@1Business returns:??''''K ? '.2&Schedule C returns by size of TGR: [9]??''''K ? '3 Under $25,000?P@ %��~ ?~ '@\@~ 'p@~ 'q@'ĕ@ %�� ~ ~ K}@~  ?@~  '0t@3$25,000 under $100,000?@ %��~ ?~ 'x@~ '`@~ '@e@'@ %�� ~ ~ KT@~  ?ި@~  'g@3$100,000 or more ?(@ %��~ ?@~ '@~ '@~ 'N@'@ %�� ~ E@~ KZ@~  ?@~  't@.2&Schedule F returns by size of TGR: [9]??''''K ? '3Under $100,000?S@ %��~ ?~ '@@~ 'A@~ '*@'@X@ %�� ~ ~ KL@~  ?=@~  '&@4$100,000 or more@g@ %��~ @~ (a@~ (A@~ (*@(@ %�� ~ ~ L@~  @]@~  ( @!??''''K ? '.0&Corporation income tax returns, except??''''K ? '!0 Form 1120S, total [10]?b@ %���?@ %!�,�'@ %!�,� )N/A'@ %!�,�' OA %�� I{LA %!�,�KXvA %!�,�  MN/A ' @ %!�,�  �l@]! ��@" ��@rE# ��@n$ �}@% ��@& ��@' ��@( ��@) ��@* ��@+ ��@, ��@- ��@. �n@/ ��@0 �n@1 ��@2 �:@{3 ��@{4 ��@5 ��@6 ��@7 �n@8 ��@9 �n@: ��@; ��@< ��@�= ��@> �!@G? �E@+ 1#Returns other than Form 1120F: [11] ? ? ' ) ' '  K ? ' !2No balance sheet returns!?@_@ %!�!�~ !?4@~ !'@Z@ !)N/A~ !'!'@ %!�!� ~ !@~ !K@ ! MN/A~ ! ')"2!Balance sheet returns by size of "?"?"'")"'"'""K" ?" '#3 total assets:#?#?#'#)#'#'##K# ?# '&$3Under $250,000 $?c@ %$�$�~ $?~ $'c@ $)N/A~ $'$'}@ %$�$� ~ $~ $K}@ $ MN/A~ $ ')%3!$250,000 under $1,000,000 %?`m@ %%�%�~ %?@~ %' m@ %)N/A~ %'%'@ %%�%� ~ %@~ %K@ % MN/A~ % '#&3$1,000,000 under $5,000,000&?v@ %&�&�~ &?�?~ &'v@ &)N/A~ &'�?&'H@ %&�&� ~ &~ &K8@ & MN/A~ & ' @3'3+$5,000,000 under $10,000,000 '?`b@ %'�'�~ '?~ ''`b@ ')N/A~ ''''H@ %'�'� ~ '~ 'KH@ ' MN/A~ ' '1(3)$10,000,000 under $50,000,000 (?y@ %(�(�~ (?$@~ ('@y@ ()N/A~ ('('@ %(�(� ~ (@~ (K@@ ( MN/A~ ( '3)3+$50,000,000 under $100,000,000 )?c@ %)�)�~ )?@~ )'c@ ))N/A~ )')'�=@ %)�)� ~ )(@~ )K @ ) MN/A~ ) '3*3+$100,000,000 under $250,000,000 *?n@ %*�*�~ *?8@~ *'`k@ *)N/A~ *'�?*' @ %*�*� ~ *@~ *K@r@ * MN/A~ * '+3$250,000,000 or more+?@ %+�+�~ +?@~ +'`p@ +)N/A~ +'@+'�MA %+�+� ~ +Z}�~ +KP�A + MN/A~ + ',5Form 1120F returns [11],@4@ %,�,�~ ,@@~ ,(.@ ,*N/A~ ,(,(�8@ %,�,� ~ ,�*@~ ,LF@ , NN/A~ , (-!-?-?-'-'-'-'--K- ?- '+.6#Estate and trust income tax returns.@[@ %.�.�~ .@@~ .(X@ .*N/A~ .(@.(@ %.�.� ~ .~ .L@ . NN/A~ . (3@/!/?/?/'/'/'/'//K/ ?/ '00Estate tax returns:0?0?0'0'0'0'00K0 ?0 '10 Total1?Ȉ@ %3�5�1? %3�5�1'@ %3�5� 1)N/A1'B@ %3�5�1'@ %1�1� 1 %3�5�1Kk@ %3�5� 1 MN/A1 'z@ %3�5�  20 Size of gross estate:2?2?2'2'2'2'22K2 ?2 '32Under $1,000,0003?l@ %3�3�~ 3?~ 3'j@ 3)N/A~ 3'&@3'׹@ %3�3� ~ 3~ 3K@ 3 MN/A~ 3 'T@#42$1,000,000 under $5,000,0004?z@ %4�4�~ 4?~ 4'py@ 4)N/A~ 4'6@4'K@ %4�4� ~ 4~ 4K@ 4 MN/A~ 4 't@57$5,000,000 or more5@a@ %5�5�~ 5@~ 5(a@ 5*N/A~ 5(@5(@ %5�5� ~ 5~ 5L@@ 5 NN/A~ 5 (:@6!6?6?6'6'6'6'66K6 ?6 '76Gift tax returns7@I@ %7�7�~ 7@~ 7(I@ 7*N/A~ 7(7(0@ %7�7� ~ 7~ 7L0@ 7 NN/A~ 7 (8!8?8?8'8'8'8'88K8 ?8 '"9/Employment tax returns 9?؊@ %9�9�~ 9?g@~ 9'@~ 9'@@~ 9'9'� A %9�9� ~ 90#A~ 9K@~ 9 ?^@~ 9 '1:/)Employment revenue officer examiners [12]:?Q@ %:�:�~ :?~ :'~ :'Q@~ :':'Z@ %:�:� ~ :~ :K~ : ?Z@~ : ';/Excise tax returns [6];?@ %;�;�~ ;? r@~ ;'Ȑ@~ ;'3@~ ;';'@@ %;�;� ~ ;@@~ ;K@~ ; ?�?~ ; '"<8Other taxable returns [13]<@.@ %<�<�~ <@@~ <(*@~ <(~ <(<(@@ %<�<� ~ <~ <L@@~ < @~ < (=ON/A - Not applicable.A>O9NOTES: Detail may not add to totals because of rounding. �?O�[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. @�l@]A�q@B��@rEC��@nD�z@E��@F��@G��@H�@I�{@J�\@K��@L��@M�@N��@O�@P��@Q��@R�I@{S��@{T�@U��@V�z@W��@X�n@Y�8@Z� @[�@\�@�]�@^�@G_�@m@OeTreasury in response to taxpayer efforts to recoup all, or part, of previously assessed and paid tax.�AO�[2] The following returns are nontaxable: Form 1120-DISC (domestic international sales corporations); Form 1120-IC-DISC (interest-charge �BO|domestic international sales corporations); Form 1066 (real estate mortgage investment conduits); and certain other returns.vCOn[3] Included in the grand total are 392 returns with $1,123,000 protected that were examined by tax examiners.�DO�[4] CEP (Coordinated Examination Program) covers "a taxpayer, and its effectively controlled entities, that warrants application of 'team �EO�examination' procedures." Also included in Non-CEP total are 5 returns with $32,000 protected that were examined by tax examiners.�FO�[5] Included in the grand total for tax auditors, but not in the detail, are 387 returns with $1,191,000 protected that were examined by tax GO examiners.wHOo[6] Excludes excise tax returns filed with the Customs Service and the Bureau of Alcohol, Tobacco and Firearms.XIOP[7] Form 1040A is one of the two IRS individual income tax return "short forms."�JO�[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 �KO�income tax return, and, thus, excludes net losses. For example, it includes "business or profession net income," but not "business or profession LO net loss." �MO�[9] Schedule C returns are filed by nonfarm sole proprietors. Schedule F returns are filed by farm sole proprietors. TGR stands for "total gross NO receipts." �OO�[10] Forms 1120S are filed by qualifying corporations electing to be taxed through shareholders. Under certain conditions, some of these �PO�corporations were subject to tax and are included in "other taxable returns" in this table. Total for corporations also excludes certain other types of EQO=corporations, which are included in "other taxable returns." �RO�[11] Forms 1120F are returns filed by foreign corporations with U.S. income, other than foreign life insurance companies and foreign sales SO corporations.�TO�[12] Comprises work performed by a revenue officer examiner. (Revenue officer examiners were transferred to the examination function from the vUOncollection function in 1996; therefore, examination data for them are only available starting with that year.)�VO�[13] Includes Forms 1120S (for S corporations reporting a tax; see also footnote 10); 1120-FSC (foreign sales corporations); 8288 (withholding tax jWObreturns for disposition by foreign persons of U.S. property interests); and certain other returns.4XO,SOURCE: 1999 IRS Data Book, Publication 55b.YO` �l@]a �@b �@rEc �@nd �@e �@f �@g �@h �@i �@j �@k �@l �@m �@n �@o �@p �@q �@r �@{s �@{t �@u �@v �@w �@x �@y �@z �@{ �@| �@�} �@~ �@G �@]P�=!= �;�;11 , ]P=L= �;;12, ]>9>; �= �X/�#> ��" ������������������������������