\pJames N. Willis % B  dMbP?_"*+%,1 Arial1 Arial1 Arial1 Arial1 Arial1 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 " "@ " "@ " "@ \(General\)GD#,##0" ";\-#,##0" ";\-\-" ";@" "" "@#,##0" "#,##0" "?<#,##0" ";\-#,##0" ";\-\-" ";@" "#,##0" "#,##0" ";@" " #,##0" ";@" "?<#,##0" ";#,##0" ";"-- ";@" "/,#,##0" ";\-#,##0" ";\-\-" ";@" "74#,##0" ";\-#,##0" ";\-\-" ";@" " \ \ \ \ @30#,##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 2 C 0 C 1 C / C  C  C  C  C  C  (C  C # LC # LC  HC "8C ##\C 8C "8C 0C  ,C # lC "8C "8C  (C ##|C # ,C # lC # lC  U} (}  %,l@,@@,:@,A@,)@ ,,<,<, ,o ,M ,8 ,K ,/,/,M,K,s,W,/,N,B,E,[,u,d,v,<,p,r,u,<4Table 14 -- Returns of Tax-Exempt Organizations and 6.Employee Plans Examined, and Recommended and =5Average Additional Tax After Examination, by Type of %Examination, Fiscal Year 2002  Item% Tax-exempt ! Employee "&organizations [1] plans [1]'=5Number of returns processed in Calendar Year 2001 [2]( 783,582 [3] 829,614 [4]5 -Number of returns examined by revenue agents  )   in Fiscal Year 2002: )  Total *@ D D  '@D  CEP [5]~ *@@~  Non-CEP~ *@~ '@5-Recommended additional tax after examination *3+ in Fiscal Year 2002 (thousand dollars):* Total*`@ DD@DCEP [5]~ *@~ Non-CEP~ *5@~ @6.Average recommended additional tax per return **" in Fiscal Year 2002 (dollars):*CEP [5] *Ҷ@DD ~ #Non-CEP +]s.@DD  $٧Z@DD q,i[1] For the types of returns examined, see Table 15 (file Returns of Tax-Exempt Organizations, Employee `,XPlans and Tax-Exempt Bonds Examined, by Type of Return) and the footnotes to that table.r,j[2] In general, examination activity may be associated with returns filed in the previous calendar year. 8,0obever, this relationship is only approximate. l,d[3] Tax-exempt organization returns include Forms 990, 990EZ, 990PF, 5227, 990C, 1120POL, and 1041A n,ffiled by exempt organizations. (Although responsibility for Form 990C farmers cooperatives has been q,itransferred to the Large and Mid-Size Business Operating Division, these returns are included in returns , processed.)q,i[4] Employee plan returns processed include Form 5500 series returns filed by employee retirement plans,  ,P!,t",x#,C$,x@p ,hexcluding welfare benefit plans and fringe benefit plans, which are not subject to examination by IRS. t!,l[5] CEP (Coordinated Examination Program) covers a taxpayer, and its effectively controlled entities, that ?",7warrants application of team examination procedures.j#,bSOURCE: IRS Data Book, FY 2002, Publication 55b. Also, Tax Exempt and Government Entities, Exempt #,4$,,Organizations T:EO and Employee Plans T:EP= X/ "> "