\pjnwill00 (U@D %?B  dMbP?_"*+%1 Arial1 Arial1 Arial1 Arial1 Arial1 PArial1 Arial1 Arial1 Arial1 xArial1 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\(0\) " "@ " "@ " "@" "@" "@30#,##0" ";\-#,##0" ";\-\-" ";@" "+(#,##0" ";\-#,##0" ";\-\-" ";@" " ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -T 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 0C  (C  (C "8C  ,C  ,C  ,C  ,C   ,C  (C "8C "8C "<C %"<C " ,C  ,C " ,C "8C "8C "<C "<C " ,C " ,C "8C %"<C "#<C  (C 8C 8C  ,C %&<C %&<C 8C 8C  ,C " ,C " ,C   ,C  ,C "#<C  ,C  ,C  C  U} #}   U  l@% @ 4@    n n    n  n  z                n wTable 13 -- Examination Coverage: Returns Examined Resulting in Refunds, by Type and Size of Return, Fiscal Year 2000 0([Money amounts are thousands of dollars]$>Taxable returns examined [1]9Recommended refunds  9?:  :';'''8 ' 8Type and size of return(< Revenue agent= (Tax( Compliance(< Revenue agent=  (Tax ! Compliance) Total [2]/CEP [3]0 Non-CEP [3,4]5 auditor [3,5]5 center [3]5 Total [2]5CEP [3]5 Non-CEP [3,4] 5 auditor [3,5] 5 center [3] ~ *?~ *@~ 1@~ 1@~ 1@~ 1@~ 1@~ 1 @~  1"@~  1$@ ! + + 2 6 6 6 6 6 6 6 @United States, total [6] A7@ % . A@D D9D:D;D<2 B@  D D9D:D;D<82 B#@ D D9D:D;D<8. B@D D9D:D;D< Bg.FA %  D. B=AD D9D:D;D<2 B*A >D D9D:D;D<82 B@ D D9 D: D; D< 8. B`@D D9 D: D; D<  ! , , 3 3 3 3 3 3 3 3+ "#Income, estate, and gift tax, total. ,`@D DD.D1D7. ,@D DD.D1D7. 3@D DD.D1D7 3@$ 1. 3@D DD.D1D7. 3biEAD DD.D1D7. 3 !@? @+ $#Returns other than Form 1120F: [11] , , 3 3 3 3 3 3 3 3 !%No balance sheet returns!,]@ %!!~ !,2@~ !3X@ !7N/A~ !3?!3`@ %!! ~ !3@~ !3@ ! 7N/A~ ! 3@)"%!Balance sheet returns by size of ",","3"3"3"3"3"3" 3" 3#& total assets:#,#,#3#3#3#3#3#3# 3# 3&$&Under $250,000 $,m@ %$$~ $,@~ $3@k@ $7N/A~ $3(@$3@ %$$ ~ $3ĕ@~ $3<@ $ 7N/A~ $ 36@)%&!$250,000 under $1,000,000 %,x@ %%%~ %,@~ %3w@ %7N/A~ %3 @%3@ %%% ~ %3@~ %3P@ % 7N/A~ % 3V@#&&$1,000,000 under $5,000,000&,@ %&&~ &,@~ &3h@ &7N/A~ &3@&3@ %&& ~ &3I@~ &3@ & 7N/A~ & 3"@3'&+$5,000,000 under $10,000,000 ',@n@ %''~ ',@~ '3m@ '7N/A~ '3@'3@ %'' ~ '3@~ '3t@ ' 7N/A~ ' 3;@1(&)$10,000,000 under $50,000,000 (,}@ %((~ (,0@~ (3{@ (7N/A~ (3@(3i@ %(( ~ (3@~ (3@ ( 7N/A~ ( 3E@3)&+$50,000,000 under $100,000,000 ),`o@ %))~ ),8@~ )3k@ )7N/A~ )3@)3U@ %)) ~ )3¸@~ )3 @ ) 7N/A~ ) 30y@3*&+$100,000,000 under $250,000,000 *,u@ %**~ *,N@~ *3q@ *7N/A~ *3@*3p#@ %** ~ *3;@~ *3В@ * 7N/A~ * 3>@+&$250,000,000 or more+,@ %++~ +,؀@~ +3r@ +7N/A~ +3@+3g;A %++ ~ +3 9A~ +3A + 7N/A~ + 3P@,DForm 1120F returns [11],.K@ %,,~ ,.5@~ ,47@ ,EN/A~ ,4&@,4A %,, ~ ,4HA~ ,4@ , EN/A~ , 4М@-!-,-,-3-3-3-3-3-3- 3- 3+.F#Estate and trust income tax returns..z@ %..~ ..@~ .4s@ .EN/A~ .4[@.4@N@ %.. ~ .45@~ .4@ . EN/A~ . 4p@/!/,/,/3/3/3/3/3/3/ 3/ 30#Estate tax returns:0,0,0303030303030 30 31# Total1,t@ %351, %3513D@ %35 17N/A13a@ %3513ЄA %3513 %3513XA %35 1 7N/A1 3@ %35  2# Size of gross estate:2,2,2323232323232 32 33%Under $1,000,0003,x@ %33~ 3,~ 33u@ 37N/A~ 33N@33:@ %33 ~ 33~ 33@ 3 7N/A~ 3 3`@#4%$1,000,000 under $5,000,0004,̐@ %44~ 4,~ 43@ 47N/A~ 43P@43@ %44 ~ 43~ 43 @ 4 7N/A~ 4 3@5G$5,000,000 or more5.u@ %55~ 5.~ 54u@ 5EN/A~ 54,@549@ %55 ~ 54~ 54@ 5 EN/A~ 5 4H@6!6,6,6363636363636 36 37FGift tax returns7.V@ %77~ 7.~ 74V@ 7EN/A~ 7474@ %77 ~ 74~ 74@ 7 EN/A~ 7 48!8,8,8383838383838 38 3"9"Employment tax returns 9,؃@ %99~ 9,R@~ 93@~ 93B@~ 93&@93@ %99 ~ 93H@~ 93/@~ 9 3H@~ 9 3P@1:")Employment revenue officer examiners [12]:,D@ %::~ :,~ :3~ :3D@~ :3:3p@ %:: ~ :3~ :3~ : 3p@~ : 3;"Excise tax returns [6];,@ %;;~ ;,p@~ ;3@~ ;3~ ;3;3 @ %;; ~ ;3@~ ;3@@~ ; 3~ ; 3"<-Other taxable returns [13]<. a@ %<<~ <.P@~ <4Q@~ <4~ <4<4v@ %<< ~ <4@~ <4m@~ < 4~ < 4=HN/A - Not applicable.>I[1] Comprises all returns except those of tax-exempt/government entity organizations, employee plans, and others shown as nontaxable in Table 10, file 00db10ex.xls, or >?I6mentioned in footnote 13, Table 10, file 00db10ex.xls.@@A@B@C@D@E@F@Gw@H\@I@J@K@L@M@N@O@PF@Q@RK@SE@T@@I[2] Included in the grand total, but not in the detail, are 482 returns with $1,364,000 in recommended refunds that were examined by tax examiners.AI[3] CEP (Coordinated Examination Program) covers a taxpayer, and its effectively controlled entities, that warrants application of team examination procedures. Tax auditors are BICompliance personnel who are required to have nine hours of accounting and who perform examinations on selected returns. Tax examiners are Compliance personnel who perform CI|examinations on certain returns. Compliance center personnel are also tax examiners who perform correspondence examinations.DI[4] Included in the grand total for revenue agents (non-CEP), but not in the detail, are 10 returns with $62,000 in recommended refunds that were examined by tax examiners.EI[5] Included in the grand total for tax auditors, but not in the detail, are 472 returns with $1,302,000 in recommended refunds that were examined by tax examiners.sFIk[6] Excludes excise tax returns filed with the Customs Service and Bureau of Alcohol, Tobacco and Firearms.XGIP[7] Form 1040A is one of the two IRS individual income tax return short forms.HI[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 income tax return, and, thus, excludes }IIunet losses. For example, it includes business or profession net income, but not business or profession net loss.JI[9] Schedule C returns are filed by nonfarm sole proprietors; Schedule F returns are filed by farm sole proprietors. TGR stands for total gross receipts. KI[10] Forms 1120S are filed by qualifying corporations electing to be taxed through shareholders. Under certain conditions, some of these corporations were subject to tax and LIare included in other taxable returns in this table. Total for corporations also excludes certain other types of corporations, which are included in other taxable returns. See footnote 13. MI[11] Forms 1120F are returns filed by foreign corporations with U.S. income, other than foreign life insurance companies and foreign sales corporations.NI[12] Comprises work performed by a revenue officer examiner. (Revenue officer examiners were transferred to the examination function from the collection function in 1996; therefore, BOI:data for them are only available starting with that year.)PI[13] Includes Forms 1120S (for S corporations reporting a tax; see also footnote 10); 1120-FSC (foreign sales corporations); 8288 (withholding tax returns for disposition by foreign GQI?persons of U.S. property interests); and certain other returns.ARI9NOTE: Detail may not add to totals because of rounding. SISOURCE: 2000 IRS Data Book, Publication 55b. Also Small Business/Self-Employed, Compliance Policy, Centralized Workload Selection and Delivery, Examination Management ;TI3Information, System and Automation S:C:CP:CW:EMIS.]P== 11 , ]P==  12, ]P%:Z; 88 , = %> "