� \pjnwill00 �Y�- l$|<B�  dMbP?_"*+�%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 P�Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 ��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\(0\) " "@ " "@ " "@" "@" "@30#,##0" ";\-#,##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_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -W 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 "8��C ("<�C "<�C ("<��C " ,��C "8�C "8C "<�C "<�C "<�C " ,�C (&<�C (&<�C "#<��C ("<�C ("<�C " ,�C  ,�C " ,�C  �C  ,�C " ,�C " ,�C   ,�C  ,�C "#<�C  ,�C  ,�C 8�C 8C 8�C 8C ( ,�C 8������������U} �}  � � Y �l@] ��@ �7@  � � ��� ��� ��� �n� ��� �n� �� �n� ��� �z� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ��� ���� �n� ���@ �K�wTable 18 -- Examination Coverage: Returns Examined Resulting in Refunds, by Type and Size of Return, Fiscal Year 1999 3+[Money amounts are in thousands of dollars]$>Taxable returns examined [1]???@?Recommended refunds?? ? @=!, Revenue agent- !TaxService, Revenue agent-  !Tax ServiceBType and size of return! Total [2]&CEP [3]' Non-CEP [3,4]! auditor [5]center Total [2]&CEP [3]& Non-CEP [3,4] ! auditor [5] center""("//"" " /~ #�?~ #@~ )@~ #@~ )@~ )@~ #@~ # @~  #"@~  )$@$$*$00$$ $ 0 5United States, total [6] 6T@ % � �. 6P@D �D8�D9�D:�D;�2 7@@ D �D8�D9�D:�D;�8�2 6@ D �D8�D9�D:�D;�C8�. 7@D �D8�D9�D:�D;� 7AA % � � D�. 6̳4AD �D8�D9�D:�D;�2 6z�(A D �D8�D9�D:�D;�8�2 6PE@ D � D8� D9� D:� D;�  8�. 7@D � D8� D9� D:� D;�   % % + % + + % % % ++ #Income, estate, and gift tax, total. %@@D �D�D-�D0�D6�. %H@D �D�D-�D0�D6�. +@@D �D�D-�D0�D6� %!@$ ��1. +@D �D�D-�D0�D6�. +&L@AD �D�D-�D0�D6�. %2AD �D�D-�D0�D6�. %hj'AD �D�D-�D0�D6� %@$ � �1. +@D � D� D-� D0� D6� , $Individual income tax returns, total %|@ %�� %@@ %�� +:@ %�� %!@ %�� +@ %�� +< A %�� %@ %�� %H�A %�� %@ %��  +@f@ %��  Nonbusiness returns: % % + % + + % % % +0(Forms 1040A with TPI under $25,000 [7,8]~ % @~ %@~ +h@~ %>@~ +@~ +P#@~ %~ %�@~  %@~  +@-%All other returns by size of TPI: [8]%%+%++%% % + Under $25,000~ %|@~ %~ +~@~ %`@~ +|@~ +Ұ@~ %~ %@~  %@~  +@ $25,000 under $50,000 ~ %@~ %~ +@~ %\@~ +@@~ +ʹ@~ %~ %@~  %@~  +@@ $50,000 under $100,000~ %@~ %~ +@~ %F@~ + ~@~ +@~ %~ %@~  %@~  +@ $100,000 or more ~ %!@~ %7@~ +~@~ %p@~ +@~ +hYA~ %ν@~ %н@~  %@~  +r@Business returns:%%+%++%% % +.&Schedule C returns by size of TGR: [9]%%+%++%% % + Under $25,000~ %@~ %~ +x@~ %@~ +@~ +@~ %~ %؎@~  %Ȕ@~  +@ $25,000 under $100,000~ %@~ %�?~ +@~ %@~ + q@~ +@~ %,@~ %2@~  %@~  +|@ $100,000 or more ~ %֯@~ %@~ +v@~ %@~ +t@~ + @~ %,@~ %@r@~  %.@~  +@.&Schedule F returns by size of TGR: [9]%%+%++%% % + Under $100,000~ %f@~ %~ +H@~ %@V@~ +C@~ +؀@~ %~ %r@~  %j@~  +=@8$100,000 or more~ 1u@~ 1~ 3l@~ 1I@~ 3K@~ 3@~ 1~ 1κ@~  1~@~  3P@%%+%++%% % +.&Corporation income tax returns, except%%+%++%% % +! Form 1120S, total [10]%@ % �+�%@@ % �+�+>@ % �+� .N/A+H@ % �+�+�<9A % �+�%[�2A % �+�%HNA % �+�  .N/A +@ % �+� +#Returns other than Form 1120F: [11]%%+%++%% % + �l�! ���" ���# �}�$ ���% ���& ���' ���( ���) ���* ���+ ���, ���- �n�. ���/ �n�0���1�:�2���3���4���5���6�n�7���8�n�9���:���;���<����=���>���@?�@ No balance sheet returns~ %``@~ %0@~ +[@ .N/A~ +@~ +@@~ %q@~ %@ .N/A~ +=@)!!Balance sheet returns by size of !%!%!+!%!+!+!%!%! %! +" total assets:"%"%"+"%"+"+"%"%" %" +&# Under $250,000 ~ #%z@~ #%~ #+z@ #.N/A~ #+@~ #+"@~ #%~ #%إ@ # .N/A~ # +B@)$ !$250,000 under $1,000,000 ~ $%(@~ $%@~ $+@ $.N/A~ $+@~ $+@~ $%`@~ $%j@ $ .N/A~ $ +�?#% $1,000,000 under $5,000,000~ %%@~ %%~ %+@ %.N/A~ %+@~ %+@~ %%~ %%@ % .N/A~ % + |@3& +$5,000,000 under $10,000,000 ~ &%s@~ &%�?~ &+ps@ &.N/A~ &+�?~ &+$@~ &%(@~ &%"@ & .N/A~ & +�?1' )$10,000,000 under $50,000,000 ~ '%P@~ '%@~ '+@ '.N/A~ '+@~ '+@~ '%H@~ '%�7@ ' .N/A~ ' +`g@3( +$50,000,000 under $100,000,000 ~ (%k@~ (%*@~ (+ i@ (.N/A~ (+@~ (+@~ (%P@~ (%@ ( .N/A~ ( +@3) +$100,000,000 under $250,000,000 ~ )%q@~ )%;@~ )+n@ ).N/A~ )+@~ )+@~ )%n@~ )%@ ) .N/A~ ) +@* $250,000,000 or more~ *%@~ *%@~ *+0q@ *.N/A~ *+@~ *+(5A~ *%H~ *%_A * .N/A~ * +ֱ@+9Form 1120F returns [11]~ +1A@~ +1@~ +38@ +:N/A~ +3@~ +3r@~ +1+@~ +1@ + :N/A~ + 3@,,%,%,+,%,+,+,%,%, %, ++-;#Estate and trust income tax returns~ -1t@~ -1�?~ -3@p@ -:N/A~ -3Q@~ -3@~ -1 a@~ -1@ - :N/A~ - 3x@..%.%.+.%.+.+.%.%. %. +/Estate tax returns:/%/%/+/%/+/+/%/%/ %/ +0 Total0%P@ %2�4�0% %2�4�0+Ԟ@ %2�4� 0.N/A0+\@ %2�4�0+@JA %2�4�0% %2�4�0%�@ %2�4� 0 .N/A0 +@ %2�4�  1 Size of gross estate:1%1%1+1%1+1+1%1%1 %1 +2Under $1,000,000~ 2%@~ 2%~ 2+P@ 2.N/A~ 2+J@~ 2+@~ 2%~ 2%@ 2 .N/A~ 2 + @#3$1,000,000 under $5,000,000~ 3%4@~ 3%~ 3+\@ 3.N/A~ 3+K@~ 3+ @~ 3%~ 3%@ 3 .N/A~ 3 +F@4<$5,000,000 or more~ 41u@~ 41~ 43@u@ 4:N/A~ 43 @~ 43@~ 41~ 41@ 4 :N/A~ 4 3@55%5%5+5%5+5+5%5%5 %5 +6;Gift tax returns~ 61]@~ 61~ 63]@ 6:N/A~ 63~ 63@~ 61~ 61@ 6 :N/A~ 6 377%7%7+7%7+7+7%7%7 %7 +"8Employment tax returns ~ 8%X@~ 8%`d@~ 8+@~ 8%B@~ 8+~ 8+@@~ 8%@~ 8%1@~ 8 %@~ 8 +19)Employment revenue officer examiners [12]~ 9%a@~ 9%~ 9+~ 9%a@~ 9+~ 9+H@~ 9%~ 9%~ 9 %H@~ 9 +:Excise tax returns [6]~ :% @~ :%@f@~ :+@~ :%A@~ :+~ :+@b@~ :%@~ :%@@~ : %1@~ : +";2Other taxable returns [13]~ ;1W@~ ;1K@~ ;3D@~ ;1~ ;3~ ;3@~ ;1�'@~ ;18@~ ; 1~ ; 3<AN/A - Not Applicable<<<<<<<<< < < < A=49NOTES: Detail may not add to totals because of rounding. ========= = = = �>4�[1] The following returns are nontaxable: Form 1120-DISC (domestic international sales corporations); Form 1120-IC-DISC (interest-charge >>>>>>>>> > > > > �?4|domestic international sales corporations); Form 1066 (real estate mortgage investment conduits); and certain other returns.@��@A��@B��@C�%@D��E�&F��G�H�wI�\J��K��L�M��N�O��P��Q�IR��S�T��U�nV��W�nX�8�@4{[2] Included in the grand total are 593 returns with $2,582,000 in recommended refunds that were examined by tax examiners.�A4�[3] CEP (Coordinated Examination Program) covers "a taxpayer, and its effectively controlled entities, that warrants application of 'team !B4examination' procedures."�C4�[4] Included in the grand total for revenue agents (non-CEP), but not in the detail, are 14 returns with $15,000 in recommended refunds that were "D4examined by tax examiners.�E4�[5] Included in the grand total for tax auditors, but not in the detail, are 579 returns with $2,567,000 in recommended refunds that were examined F4by tax examiners.sG4k[6] Excludes excise tax returns filed with the Customs Service and Bureau of Alcohol, Tobacco and Firearms.XH4P[7] Form 1040A is one of the two IRS individual income tax return "short forms."�I4�[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 �J4�income tax return, and, thus, excludes net losses. For example, it includes "business or profession net income," but not "business or profession K4 net loss."�L4�[9] Schedule C returns are filed by nonfarm sole proprietors; Schedule F returns are filed by farm sole proprietors. TGR stands for "total gross M4 receipts." �N4�[10] Forms 1120S are filed by qualifying corporations electing to be taxed through shareholders. Under certain conditions, some of these �O4�corporations were subject to tax and are included in "other taxable returns" in this table. Total for corporations also excludes certain other types of EP4=corporations, which are included in "other taxable returns." �Q4�[11] Forms 1120F are returns filed by foreign corporations with U.S. income, other than foreign life insurance companies and foreign sales R4 corporations.�S4�[12] Comprises work performed by a revenue officer examiner. (Revenue officer examiners were transferred to the examination function from the jT4bcollection function in 1996; therefore, data for them are only available starting with that year.)�U4�[13] Includes Forms 1120S (for S corporations reporting a tax; see also footnote 10); 1120-FSC (foreign sales corporations); 8288 (withholding tax jV4breturns for disposition by foreign persons of U.S. property interests); and certain other returns.4W4,SOURCE: 1999 IRS Data Book, Publication 55b.X4]P~8��9 �;x�;8 , ]P�<< �;;11 , ]P =J= �;;12, ]P~9��: �;;8 , = ��X/�#> ��" ������������������������������