\pJames N. Willis 9 #Q 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" ";\-\-" ";@" ""Yes";"Yes";"No""True";"True";"False""On";"On";"Off";8#,##0" ";\-#,##0" ";\-\-" ";@" "#,##0" ";@" "$!#,##0" ";@" "(%#,##0" ";@" "SP#,##0" ";\-#,##0" ";\-\-" ";@" "OL#,##0" ";\-#,##0" ";\-\-" ";@" " ##0.0E+0mm:ss@52_("$"* #,##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 9 C : C 8 C  C  C  C  C  (C  C # LC # LC  HC "8C ##\C "8C 8C 0C  (C  (C  ,C "8C "8C ##|C # lC # lC  ,C # lC # lC 7 U} -}  #,l@,@@,?@,L@ ,,<,<,,o ,M ,8 ,Q ,/ ,/,M,K,g,W,/,N,B,[,[,`,v,;,s,k,p,:,n,t<4Table 14 -- Returns of Tax-Exempt Organizations and ;3Employee Plans Examined, and Recommended AdditionalH@Tax After Examination, by Type of Examination, Fiscal Year 2003   Item% Tax-exempt  Employee !&organizations [1] plans [1]""=#5Number of returns processed in Calendar Year 2002 [2]' 809,223 [3] 954,425 [4]5#-Number of returns examined by revenue agents ( # in Fiscal Year 2003: (  $Total )z@ D D  @ D D  $CEP [5]~ )}@~  j@ *Non-CEP~ +@~ ,@5 #-Recommended additional tax after examination  ) 3#+ in Fiscal Year 2003 (thousand dollars):) $Total)̐A DD~  @$CEP [5]~ )Ci~ *Non-CEP~ + QQ~ , @6#.Average recommended additional tax per return )*#" in Fiscal Year 2003 (dollars):)$CEP [5] )$,4*ADD  DD *Non-CEP +4c@DD  ,^KNr@DD \-T[1] For the types of returns examined, see Table 15 and the footnotes to that table.r-j[2] In general, examination activity may be associated with returns filed in the previous calendar year. 7-/obever, this relationship is only approximate.o-g[3] Tax-exempt organization returns include Forms 990, 990EZ, 990PF, 5227, 1120POL, and 1041A filed by g-_exempt organizations. Previously this count also included Form 990C farmers cooperatives, but l-dresponsibility for these entities has been transferred to the Large and Mid-Size Business Operating 6-.Division. See Table 10 for data on this form.j-b[4] Employee plan returns consist of Form 5500 series returns filed by employee retirement plans, 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  ,(!,C",]@? -7warrants application of team examination procedures.O!-GSOURCE: IRS Data Book, FY 2003, Publication 55b. Also, Tax Exempt and !W"-OGovernment Entities, Exempt Organizations SE: T:EO and Employee Plans SE:T:EP= X/ "> "