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!c[Table 14 -- Examination Coverage: Recommended and Average Recommended Additional Tax After
A
9Examination, by Type and Size of Return, Fiscal Year 1999

H@[Money amounts are in thousands of dollars, except as indicated]











 
 










 Percentage of returns
 


"#Returns examined
#
#
#
#
#
# $examined with no change
 #
%'Type and size of return
+ Returns filed
"
)# Revenue agent
#
+
+
 +
 (
*
+in Calendar
+, Percentage
&-Non-+Tax+Tax'Service +Revenue (Tax(Service
+Year 1998 [1,2] +Total,covered+CEP [3]+CEP [3](auditor+examiner'center  +agent (auditor(center
 '

.
 .
 /
 .
 .
 0
 .
 1
 .
 0
 0
 2
.(1)~ 3@~ 4@~ 3@~ 3@~ 4@~ 3@~ 5 @ .(9) 0(10) 0(11)
'

6
6
,
6
6
7
6
8
 6
 7
7 9United States, total [2]$
:�vD�
D<�
D>�
@-:v�2A�D�D<�D>�D?�*;篭�?D�D�
 0Y@):ǘ@D�D<�D>�D?�):AD�D<�D>�D?�-<�槅 A�D�D<�D>�D?�):@&谸D�D<�D>�D?�)=�&AD�D<�D>�D?� >[4] ?[4]?[4]
@
 '

6
 6
 ,
 6
 6
 7
 6
 8
 6
 7
 7ATaxable returns: [5]

B
B
C
B
B
D
B
E
 B
 D
D
!+F#Income, estate, and gift tax, total8
B绪菬A&D�
D"�
D1�
D4�
D:�
DB�
DC�
=B/2A+D�D"�D1�D4�D:�DB�DC�DD�*C缠闣Z|�?D�D�
 0Y@=B謦@+D�D"�D1�D4�D:�DB�DC�DD�=B �A+D�D"�D1�D4�D:�DB�DC�DD�DH�A$��1=B@谱@+D�D"�D1�D4�D:�DB�DC�DD�=E�&A+D�D"�D1�D4�D:�DB�DC�DD�~  B2@~  D.@~ D.@,G$Individual income tax returns, total
BP�7滱%��

B裆0A%��*C薒Xa混?D�D�
 0Y@B€b@%��B ]兀%��DH�A%��B@抛@%��E�%A%��~  B(@~  D.@~ D.@HNonbusiness returns:

B
B
C
B
B
D
B
E
 B
 D
D0I(Forms 1040A with TPI under $25,000 [6,7]~ 
B扜� ~ B汁$*C�(壙{滨?D�D�
 0Y@~ B@~ B€內@~ D�闌~ B櫯@~ EH�A~  B(@~  D(@~ D&@-I%All other returns by size of TPI: [7]

B
B
C
B
B
D
B
E
 B
 D
DJ Under $25,000~ 
B,
iA~ Bp涷@*Cm�6翋氣?D�D�
 0Y@~ B$@~ BO継~ D繸諤~ B姤@~ E厘銨~  B(@~  D*@~ D2@J$25,000 under $50,000 ~ 
Br逻~ B�:鵃*C~Hn甦鹬?D�D�
 0Y@~ B@~ B€徘@~ D�鏎~ B<瑻~ E`с@~  B"@~  D*@~ D0@J$50,000 under $100,000~ 
BⅫ�~ B @*C�7Fξ易?D�D�
 0Y@~ B@~ B€\菮~ D~鉆~ B@~ E@諤~  B$@~  D0@~ D6@J$100,000 or more ~ 
B⑴�
~ B`婓@*Cp�:�?D�D�
 0Y@~ BW@~ B€E這~ D€Q訞~ B缽@~ E€}貮~  B&@~  D?@~ D€@@HBusiness returns:

B
B
C
B
B
D
B
E
 B
 D
D.I&Schedule C returns by size of TGR: [8]

B
B
C
B
B
D
B
E
 B
 D
DJ Under $25,000~ 
B8nCA~ B 娥@*CQ寥a€@D�D�
 0Y@~ B�?~ B稝~ D€@~ Bz燖~ E@+銨~  B(@~  D,@~ D?@J$25,000 under $100,000~ 
B択�~ B嗖銨*Co虜1H卖?D�D�
 0Y@~ B@~ B*腀~ D�:誁~ B鑾@~ E<翤~  B$@~  D(@~ D9@J$100,000 or more ~ 
B ����
!?���
!
 '

6
 6
 ,
 6
 6
 7
 6
 8
 6
 7
 7.!G&Corporation income tax returns, except
!
6
!6
!,
!6
!6
!7
!6
!8
! 6
! 7
!7"GForm 1120S, total [9]"
B�?CA%$�/�

"B`鉆%$�/�*"C�-园T锁?D"�D"�
 0Y@"B"%$�/�"B€o酅%$�/�"QN/A"B@%$�/�"E瑦@%$�/�~ " B9@" QN/A~ "D€N@+#H#Returns other than Form 1120F: [10]
#
"
#"
#*
#"
#"
#R
#"
# "
# *
#* $INo balance sheet returns~ $
B0�A~ $B臑@*$Cq信Gp�?D$�D$�
 0Y@~ $B€K@~ $B|汙$QN/A~ $B~ $E`c@~ $ B;@$ QN/A~ $D€M@)%I!Balance sheet returns by size of
%
B
%B
%C
%B
%B
%D
%B
%E
% B
% Q
%D&J total assets:
&
B
&B
&C
&B
&B
&D
&B
&E
& B
& Q
&D&'JUnder $250,000 ~ '
B6A~ 'B押@*'Cz|<�+�?D'�D'�
 0Y@~ 'B@~ 'B艄@'QN/A~ 'B@~ 'Ek@~ ' B:@' QN/A~ 'DN@)(J!$250,000 under $1,000,000 ~ (
B€8A~ (B:粿*(C叄橀�?D(�D(�
 0Y@~ (B @~ (B』@(QN/A~ (B�?~ (Eb@~ ( B<@( QN/A~ (DO@#)J$1,000,000 under $5,000,000~ )
B犻A~ )B€翤*)C纓狐�@D)�D)�
 0Y@~ )B3@~ )B€@)QN/A~ )B~ )E爂@~ ) B;@) QN/A~ )D€M@3*J+$5,000,000 under $10,000,000 ~ *
B蹳~ *B**COX�;$@D*�D*�
 0Y@~ *B,@~ *BZ*QN/A~ *B~ *ET@~ * B=@* QN/A~ *D€N@1+J)$10,000,000 under $50,000,000 ~ +
B-轅~ +B@*+CK甭a⑻-@D+�D+�
 0Y@~ +BT@~ +BH盄+QN/A~ +B~ +EY@~ + B:@+ QN/A~ +DQ@3,J+$50,000,000 under $100,000,000 ~ ,
B継~ ,B負@*,CZ� qV~0@D,�D,�
 0Y@~ ,B€P@~ ,BL扏,QN/A~ ,B~ ,E€@@~ , B3@, QN/A~ ,DJ@3-J+$100,000,000 under $250,000,000 ~ -
B継~ -B@*-CS{窃2@D-�D-�
 0Y@~ -B@`@~ -B$擛-QN/A~ -B~ -E?@~ - B.@- QN/A~ -D€K@.J$250,000,000 or more~ .
B斄@~ .B〡*.C櫃櫃欃A@D.�D.�
 0Y@~ .B袧@~ .B揁.QN/A~ .B~ .E€U@~ . B@. QN/A~ .D€M@/SForm 1120F returns [10]~ /
M誁~ /M`r@*/Nq莙酋?D/�D/�
 0Y@~ /MC@~ /M鄈@/TN/A~ /M~ /P€@@~ / M.@/ TN/A~ /O€Q@
0'
0
6
06
0,
06
06
07
06
08
0 6
0 7
07+1U#Estate and trust income tax returns~ 1
M痣IA~ 1M罡@*1N绮豐�?D1�D1�
 0Y@~ 1M$@~ 1M皙@1TN/A~ 1M~ 1P卅@~ 1 M3@1 TN/A~ 1OS@
2'
2
6
26
2,
26
26
27
26
28
2 6
2 7
273GEstate tax returns:
3
6
36
3,
36
36
37
36
38
3 6
3 7
374G Total4
B@狷@%6�8�

4B€3翤%6�8�*4C媆:櫋� @D4�D4�
 0Y@4B%6�8�4B€熈@%6�8�4QN/A4B%6�8�4E€r@%6�8�~ 4 B&@4 QN/A~ 4D@ 5G Size of gross estate:
5
B
5B
5C
5B
5B
5Q
5B
5E
5 B
5 Q
5D6IUnder $1,000,000~ 6
B€?鞞~ 6B^*6CA X@D6�D6�
 0Y@~ 6B~ 6B>6QN/A~ 6B~ 6Eb@~ 6 B*@6 QN/A~ 6D"@#7I$1,000,000 under $5,000,000~ 7
Bv鍬~ 7B@*7C矏�,�%@D7�D7�
 0Y@~ 7B~ 7B 矦7QN/A~ 7B~ 7E`a@~ 7 B$@7 QN/A~ 7D@8V$5,000,000 or more~ 8
Mh癅~ 8M4朄*8N@@D8�D8�
 0Y@~ 8M~ 8M朄8TN/A~ 8M~ 8P*@~ 8 M&@8 TN/A~ 8T
9'
9
6
96
9,
96
96
97
96
98
9 6
9 7
97:UGift tax returns~ :
M€�A~ :M偄@*:N/c蟢��?D:�D:�
 0Y@~ :M@~ :M|:TN/A~ :M~ :P~ : M6@: TN/A~ :T
;'
;
6
;6
;,
;6
;6
;7
;6
;8
; 6
; 7
;7<�FEmployment tax returns~ <�
B��~ <�B@娮@*<�C€ㄅ盐.�?D<�D<�
 0Y@~ <�B@~ <�B@E訞~ <�D擛~ <�B纊@~ <�E&@~ <� B*@~ <� D @~ <�D"@1=F)Employment revenue officer examiners [11]=
K[1]~ =B共@=Q[1]=KN/A=KN/A~ =D共@=KN/A=WN/A= KN/A~ = D&@=QN/A>FExcise tax returns [2]~ >
B)A~ >B壢@*>C钌仔]t�?D>�D>�
 0Y@~ >BP廆~ >B€肱@~ >D鄀@~ >B@d@~ >E~ > B.@~ > D@~ >Q$?XOther taxable returns [9,12]?
Y[1]~ ?M0u@?Z[1]~ ?M@c@~ ?M`f@~ ?O~ ?M~ ?P@~ ? M2@~ ? T~ ?O繮@@ �l�
!A �x�
!B ���
!C ���
!D ���
!E ���
!F 
�
!G 
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!H 
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!I ���
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!K ��@
!L ��@
!M ���
!N ���
!O �x�
!P ���
!Q �x@
!R �€
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!S �x@
!T ���
!U ��
@
!V �.
@
!W ��@
!X ��@
!Y ��@
!Z ��@
![ ��@
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!^ ��@
!_ ��@
!
@'
@
6
@6
@,
@6
@6
@7
@6
@8
@ 6
@ 7
@7 AANontaxable returns: [13]
A
B
AB
AC
AB
AB
AD
AB
AE
A B
A Q
AD&BFPartnership returns, Form 1065~ B
B坋[4]Q?[4]Q ?[4]Q ?[4]
Q!
R(
R
i
Ri
Rj
Rj
Rj
Rj
Ri
Rj
R j
R j
RSkTaxable returns: [5]
S
B
SB
SD
SD
SD
SD
SB
SD
S D
S D+Tl#Income, estate, and gift tax, total.T
B@离qADU�
Dg�
Dv�
Dy�
D�
.TB@[眃ADU�Dg�Dv�Dy�D�.TD朞UADU�Dg�Dv�Dy�D�TDzz'A$U��1.TD@欞@DU�Dg�Dv�Dy�D�.TD�6ADU�Dg�Dv�Dy�D�~ TBR愲~ TD€跕~ T D偐@~ T D>燖
T
T,Um$Individual income tax returns, totalU
B€�
QA%W纃�

UB�鍬%W纃�UDt�?A%W纃�UDzz'A%W纃�UD@欞@%W纃�UD髂6A%W纃�~ UB �A~ UD€;蠤~ U D偐@~ U DJ燖VnNonbusiness returns:
V
B
VB
VD
VD
VD
VD
VB
VD
V D
V D/Wo'Form 1040A with TPI under $25,000 [6,7]~ W
B�1X~ WB€a@~ WDP$兀~ WD`ZA~ WD€"郂~ WD0]1A~ WB 捂@~ WD€6聾~ W D ~ W D鰻@-Xo%All other returns by size of TPI: [7]
X
B
XB
XD
XD
XD
XD
XB
XD
X D
X DYp Under $25,000~ Y
B&A~ YB€H@~ YDp烏@~ YD郼闌~ YD霞@~ YD阔馌~ YB矦~ YD€J艪~ Y Dr~ Y Dl欯Zp$25,000 under $50,000 ~ Z
BX�A~ ZB€@@~ ZD0鯜~ ZD .鰼~ ZD捙@~ ZD 綦@~ ZBR蠤~ ZD紷~ Z Dt烜~ Z D8朄[p$50,000 under $100,000~ [
B0<A~ [B`o@~ [D痿鶣~ [D0N鵃~ [D粿~ [D缽貮~ [B鄡酅~ [DJ罖~ [ DH~ [ D缿@\p$100,000 or more ~ \
B�9H~ \B€G銨~ \D祺+A~ \D�$鸃~ \D€崩@~ \D@声@~ \B槏A~ \D筵@~ \ D啻@~ \ D湳@]nBusiness returns:
]
B
]B
]D
]D
]D
]D
]B
]D
] D
] D.^o&Schedule C returns by size of TGR: [8]
^
B
^B
^D
^D
^D
^D
^B
^D
^ D
^ D_p Under $25,000~ _
BxgA~ _K~ _D`╄@~ _D 拈@~ _DR睝~ _D@骒@~ _K~ _D€道@~ _ D尌@~ _ Dd朄`�l@
!a��@
!b��@
!c��@
!d��@
!e��@
!f�n@
!g��@
!h�
@
!i��@
!j��@
!k��@
!l�}@
!m��@
!n��@
!o��@
!p��@
!q��@
!r��@
!s��@
!t��@
!u��@
!v�n@
!w��@
!x�n@
!y��@
!z�

@
!{��@
!|��@
!}��@
!~��@
!�n@
!`p$25,000 under $100,000~ `
Bh�A~ `B@e@~ `D�鰼~ `Dp鸃~ `D]粿~ `D3藹~ `B€‰@~ `D€肓@~ ` D2碄~ ` D,楡ap$100,000 or more ~ a
B�#A~ aB蕨@~ aD6� ~ aD€魼~ aD灡@~ aD€合@~ aB`包@~ aD€褸~ a D懒@~ a D.bo&Schedule F returns by size of TGR: [8]
b
B
bB
bD
bD
bD
bD
bB
bD
b D
b DcpUnder $100,000~ c
B€永@~ cK~ cD8矦~ cD垄@~ cD`e@~ cD寫@~ cK~ cD1罖~ c D讥@~ c D槈@dq$100,000 or more~ d
M @~ dY~ dO 鲧@~ dO 扏~ dO纮@~ dO湝@~ dY~ dO@|轅~ d O瓳~ d O貟@
e(
e
i
ei
ej
ej
ej
ej
ei
ej
e j
e j.fm&Corporation income tax returns, except
f
i
fi
fj
fr
fj
fj
fi
fj
f j
f j gm Form 1120S, total [9]g
B .~hA%i纓�

gB 抎A%i纓�gD釮?A%i纓�gQN/AgD%i纓�gD宸@%i纓�~ gBV�
~ gD@ 霡g QN/A~ g Dd禓+hn#Returns other than Form 1120F: [10]
h
B
hB
hD
hQ
hD
hD
hB
hD
h D
h D ioNo balance sheet returns~ i
BP�
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j
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