\pjnwill00 y_.C-B  2MbP?_"*+%,1 Arial1 Arial1 Arial1 Arial1 Arial1  Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 PArial1lTimes New Romanew Roman00\_Ļ 01lF0,1 xArial&?'?(?)?M d,,"d,,??@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:mm2/#,##0" ";\-#,##0" ";"-- ";@" "52#,##0" ";\-#,##0" ";"-- ";@" " @" " " "@ " "@" "@;8#,##0.00" ";\-#,##0.00" ";"-- ";@" "96#,##0.0" ";\-#,##0.0" ";"-- ";@" " "$"#,##00.0%"Yes";"Yes";"No""True";"True";"False""On";"On";"Off" ##0.0E+0mm:ss@52_("$"* #,##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 , C - C + C C C  C #C #4C #4C #C  C  C "<C  C  C  8C  8C  8C * C  C  C  C  <C  <C  8C  C  C  \C  \C  C  4C  4C  C  C  C  C !0C "<C  0C "<C "<C  <C  <C  <C  |C  <C  <C  |C  <C  <C "<C "<C "8C !8C !8C "8C "8C "8C "8C "0C  8C  <C "<C  <C #<C  8C  <C  |C  |C "<C #<C #<C "<C  <C #<C #<C  <C * C * < Followed Hyperlink  HyperlinkU} #nk} nk}  nk _,l@,L@,/@ ,<@,m,I$,C$,3,< ,G ,I ,@ ,M ,V,?,C,C@,G,`@ ,;@,:@,U,J,<,7,N@,^@,q,t,(,W,?H@Table 26 -- Taxpayer Contact Information, by Type of Math Error +#and Selected Program, 2003 and 2004  !!!7E Math errorF5G- Calendar YearHIJ59 2003 [r, 1]82004 [2]"##Total number of notices [3]~ :V~ AR&%Type of math error:>;Child tax credit [4]~ ?Q3~ <'Tax calculation/other taxes [5]~ ?4.~ <v4; 'Exemption number/amount "~ ?.~ <60 Earned income tax credit~ @zC~ =Hp'A# 'Standard/itemized deduction "~ @Ni ~ =A, '$Adjusted gross/taxable income amount "~ @$~ =A ' Filing status "~ @3A~ =A'Refund/amount due"~ @SA~ =]@'Other credits [6]"~ @uA~ = A@'Adjustments to income"~ @J@~ =W@6'.Withholding or excess Social Security payments"~ @ E@~ =p@S Other [7])~ T`@~ U@R66Fiscal Year 20046KSelected program*CSmall Business/Wage andL TotalD Self-Employed InvestmentMN9Division6Division" V(1) Y(2) O(3),$$Automated Underreporter Program [8]:?Z&+Number of cases closedW˺=A DD~ [:.~ ZH1+)Amount assessed (in thousands of dollars)WlHKA DD~ [[:A~ Vp4P,Number of full-time equivalent employees [9]X@ DD~ \x@~ Q@"]](5$-Automated Substitute for Return Program [10]:??&,Number of cases [11]:??&'-Including reconsiderations [12]~ W8A~ WX/A~ hQ"A ,l!,Q",7#,E$,c%,k&,i',e@(,<^),L^*,^+,^,,^-,]^.,^/,t^0,^1,B^2,^3,;^4,^5,^6,^7,^8,^9,^:,^;,:^<,{^=,^>,^?,^# -Excluding reconsiderations ~ W`~ W=~ !A!, Returns [13]:!W!W!"-Number assessed~ "W6A~ "W@@~ "`@5#-Net amount assessed (in thousands of dollars)~ #W~ #W\~ #5$+-Number of full-time equivalent employees [9]:$W$W$$"$"'%Including reconsiderations [12]~ %WA2@~ %WW@~ %@%"%"#&BExcluding reconsiderations ~ &XA@~ &Xa@~ &@&"&"'.'/'/'''0(^[r] - Revised.(_(_(_(_(_)^[1] Data for 2003 have been revised and reflect Tax Year 2002 tax returns processed in Calendar Year 2003. Excludes 1,100,422 math errors and 825,510)_)_)_)_)_S*^Knotices associated with prior-year returns processed in Calendar Year 2003.*_*_*_*_*_+^[2]Data for 2004 reflect Tax Year 2003 tax returns processed in Calendar Year 2004. Excludes 789,910 math errors and 598,907 notices associated with+_+_+_;,^3prior-year returns processed in Calendar Year 2004.,_,_,_-^[3] A math error notice to the taxpayer may address more than one type of math error. Therefore, the sum of errors exceeds the total number of notices.-_-_-_R.^J[4] Includes errors associated with the advance Child Tax Credit payment.._._._/^[5] Includes all errors associated with the calculation and assessment of income taxes, as well as other taxes, such as self-employment tax, alternative minimum/_/_/_ 0^tax, and Schedule H tax.0_0_0_1^[6] Encompasses all credits other than the Earned Income Tax Credit and Child Tax Credit, such as the Child Care Credit, Credit for the Elderly, and General1_1_1_2^Business Credits.2_2_2_i3^a[7] Includes unique error types not programmed and captured by any other math error definitions.3_3_3_4^[8] IRS uses information returns from third parties to match with what is reported on income tax returns to identify underreporters. The amount assessed4_4_4_5^yincludes interest and penalties. Additional tax reflects any changes to the earned income tax credit or to tax withheld.5_5_5_6^[9] Reflects the total number of regular hours (not including overtime or holiday) worked, divided by the number of hours applicable to the fiscal year.6_6_6_7^[10]Under the nonfiler substitute for return program, IRS uses information returns from third parties to identify tax return delinquencies, constructs tax returns7_7_7_8^for certain nonfilers on the basis of that information, and assesses tax, interest, and penalties on the results (after prepayment credits). Assessments for8_8_8_9^the nonfiler substitute for return program increased in Fiscal Year 2004. This was attributable to an expansion of the automated nonfiler "substitute for9_9_9_:^return program.:_:_:_Y;^Q[11] Includes all cases referred to the Automated Substitute for Return Program.;_;_;_<^[12] Includes contacts with taxpayers in disagreement with the original assessment produced by the Automated Substitute for Return Program.<_<_<_d=^\[13] Returns with actual tax assessments under the Automated Substitute for Return Program.=_=_=_>^SOURCE: IRS Data Book, FY 2004, Publication 55b. Also, Small Business/Self-Employed, Examination, Examination Planning and Delivery, >_>_>_R?^JExamination Management Information Systems and Automation SE:S:E:EPD:MISA ?_?_?_?_?_@,X^A,<^B,2^C,2@D,<@E,<@F,<@G,<@H,<@I,<@J,<@K,<@L,<@M,<@N,2@O,2@P,2@Q,2@R,2@S,2@T,2@U,2@V,2@W,2@X,2@Y,2@Z,2@[,2@\,2@],2@^,2@@_@_@_@_@_@_A_A_A_A_A_B_B_B_B_B_C1C0C0CCC0D1D0D0DDD0E1E0E0EEE0F1F0F0FFF0G1G0G0GGG0H1H0H0HHH0I1I0I0III0J2J0J0JJJ0K2K0K0KKK0L2L0L0LLL0M3M3MMM4N4N4NNN4O4O4OOO4P4P4PPP4Q4Q4QQQ4R4R4RRR4S4S4SSS4T4T4TTT4U4U4UUU4V4V4V4V4V4W4W4W4W4W4X4X4X4X4X4Y4Y4Y4Y4Y4Z4Z4Z4Z4Z4[4[4[4[4[4\4\4\4\4\4]4]4]4]4]4^4^4^4^4^4]P ){ M7  ]P ? M7  ]P$ $& M16  ]P$ $& N16  ]PH ,N3  V<]PR DN5  V<]PD \N5  V<]P'u tN6  V<]P  N4  V<= xxX/"> "