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Warning Text�?� � Warning Text ���%�X��TableStyleMedium9PivotStyleLight16`�%NTable 9b - IRTF Return Counts����������$100,000 under $200,000$200,000 under $500,000$500,000 under $1,000,000$5,000,000 under $10,000,000$10,000,000 or more$50,000 under $75,000$75,000 under $100,000$1 under $25,000$25,000 under $50,000$1,000,000 under $5,000,000No adjusted gross income [5] All returns [4]�[1] Adjusted gross income is total income, as defined by the Tax Code, less statutory adjustments primarily business, investment, and certain other deductions.{Table 9b. Examination Coverage: Individual Income Tax Returns Examined, by Size of Adjusted Gross Income, Fiscal Year 20106Examination coverage in Fiscal Year 2010 (percent) [3]�[5] Includes returns with adjusted gross income (AGI) of less than zero. AGI may be less than zero when a taxpayer reports losses or statutory adjustments that exceed total income. �[3] Represents the number of returns examined in Fiscal Year 2010 for each adjusted gross income (AGI) class, as a percentage of the total number of returns filed in Calendar Year 2009 for that AGI class. @SOURCE: Research, Analysis, and Statistics, Office of Research.�[2] Calendar Year 2009 data are presented because, in general, examination activity is associated with returns filed in the previous calendar year.!Size of adjusted gross income [1]:Returns filed in Calendar Year 2009 (percent of total) [2]%[4] In addition to examinations of returns filed, the IRS examined more than 134,000 cases in which no return was filed. These nonfiler cases were referred for examination by the Collections Program and the Automated Substitute for Return Program (ASFR). In the ASFR Program, the IRS uses information returns (such as Forms W 2 and 1099) to identify persons who failed to file a return and constructs tax returns for certain nonfilers based on that third-party information. These nonfiler cases are excluded from the examination data in this table.^NOTE: In the 2009 Data Book, both  All returns and  All returns with a filing requirement were reported in Table 9b.  All returns included both returns filed by individuals with no reason to file other than to claim an Economic Stimulus Payment, as well as returns filed by individuals with income at or above the filing threshold. The column in the 2009 publication labeled  All returns with a filing requirement excluded the stimulus-only returns. Economic Stimulus Payments, were special payments to taxpayers associated with the Economic Stimulus Act of 2008 and were claimed primarily in 2008 and 2009. 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