\pjnwill00 @ %YB+F_[wF֑V֖V֛V֠B  dMbP?_"*+%1 Arial1 Arial1 Arial1 Arial1 PArial1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial1 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\(0\))&#,##0" ";\-#,##0" ";\ \-\-" ";@" "-*#,##0.0" ";\-#,##0.0" ";\ \-\-" ";@" "/,#,##0.00" ";\-#,##0.00" ";\ \-\-" ";@" " " "@ " "@ " "@" "@" "@ 0.000%0.0% \(General\) 0;[Red]0"Yes";"Yes";"No""True";"True";"False""On";"On";"Off" ##0.0E+0mm:ss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} }  } } } I} } $} } } } I} I} I} $   l q O V@n  x@ ! ! ! ! ! x! ! x! ! x@ ! &! o! ! ! ! ! ! ! ! ! ! ! ! ! ! !c[Table 14 -- Examination Coverage: Recommended and Average Recommended Additional Tax AfterA9Examination, by Type and Size of Return, Fiscal Year 1999H@[Money amounts are in thousands of dollars, except as indicated]    Percentage of returns   "#Returns examined###### $examined with no change # %'Type and size of return+ Returns filed")# Revenue agent#++ + ( *+ in Calendar+, Percentage& -Non- +Tax +Tax'Service +Revenue  (Tax (Service+Year 1998 [1,2] +Total,covered+CEP [3]+CEP [3](auditor+examiner'center  +agent (auditor (center ' . . / . . 0 . 1 . 0 0 2 .(1)~ 3@~ 4@~ 3@~ 3@~ 4@~ 3@~ 5 @ .(9) 0(10) 0(11) ' 6 6 , 6 6 7 6 8 6 7 7 9United States, total [2]$ :vADD<D>@- :v2ADD<D>D?* ;\?D D  0Y@) :@DD<D>D?) : ADD<D>D?- < ADD<D>D?) :@&@DD<D>D?) = &ADD<D>D? >[4] ?[4] ?[4] @ ' 6 6 , 6 6 7 6 8 6 7 7ATaxable returns: [5]BBCBBDBE B D D !+F#Income, estate, and gift tax, total8BǟA&DD"D1D4D:DBDC=B/2A+DD"D1D4D:DBDCDD*CWZ|?DD 0Y@=B@+DD"D1D4D:DBDCDD=B A+DD"D1D4D:DBDCDDDH A$1=B@@+DD"D1D4D:DBDCDD=E &A+DD"D1D4D:DBDCDD~  B2@~  D.@~  D.@,G$Individual income tax returns, totalBP7A %B0A %*CLXa?DD 0Y@Bb@ %B ]@ %DH A %B@@ %E%A %~  B(@~  D.@~  D.@HNonbusiness returns:BBCBBDBE B D D0I(Forms 1040A with TPI under $25,000 [6,7]~ BG ~ B֭$*C({?DD 0Y@~ B@~ B@~ D@~ B@~ EHA~  B(@~  D(@~  D&@-I%All other returns by size of TPI: [7]BBCBBDBE B D DJ Under $25,000~ B,iA~ Bp@*Cm6?DD 0Y@~ B$@~ BO@~ DZ@~ B@~ E@~  B(@~  D*@~  D2@J$25,000 under $50,000 ~ Br~ B:@*C~Hnd?DD 0Y@~ B@~ B@~ D@~ B<@~ E`@~  B"@~  D*@~  D0@J$50,000 under $100,000~ B~ B @*C7F?DD 0Y@~ B@~ B\@~ D~@~ B@~ E@@~  B$@~  D0@~  D6@J$100,000 or more ~ BŬ~ B`@*Cp:?DD 0Y@~ BW@~ BE@~ DQ@~ B@~ E}@~  B&@~  D?@~  D@@HBusiness returns:BBCBBDBE B D D.I&Schedule C returns by size of TGR: [8]BBCBBDBE B D DJ Under $25,000~ B8nCA~ B @*CQa@DD 0Y@~ B?~ B@~ D@~ Bz@~ E@+@~  B(@~  D,@~  D?@J$25,000 under $100,000~ Bk~ B@*Co̔1H?DD 0Y@~ B@~ B*@~ D:@~ B@~ E<@~  B$@~  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`@ %$/*"C-԰T?D"D" 0Y@"B"@ %$/"Bo@ %$/ "QN/A"B@ %$/"E@ %$/~ " B9@ " QN/A~ " DN@+#H#Returns other than Form 1120F: [10]#"#"#*#"#"#R#"# "# *# * $INo balance sheet returns~ $B0A~ $BĞ@*$CqGp?D$D$ 0Y@~ $BK@~ $B|@ $QN/A~ $B~ $E`c@~ $ B;@ $ QN/A~ $ DM@)%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 ~ 'B6A~ 'BѺ@*'Cz|< +?D'D' 0Y@~ 'B@~ 'B@ 'QN/A~ 'B@~ 'Ek@~ ' B:@ ' QN/A~ ' DN@)(J!$250,000 under $1,000,000 ~ (B8A~ (B:@*(C?D(D( 0Y@~ (B @~ (B@ (QN/A~ (B?~ (Eb@~ ( B<@ ( QN/A~ ( DO@#)J$1,000,000 under $5,000,000~ )BA~ )B@*)Ct@D)D) 0Y@~ )B3@~ )B@ )QN/A~ )B~ )Eg@~ ) B;@ ) QN/A~ ) DM@3*J+$5,000,000 under $10,000,000 ~ *B@~ *B@**COX;$@D*D* 0Y@~ *B,@~ *BZ@ *QN/A~ *B~ *ET@~ * B=@ * QN/A~ * DN@1+J)$10,000,000 under $50,000,000 ~ +B-@~ +B@*+CKa-@D+D+ 0Y@~ +BT@~ +BH@ +QN/A~ +B~ +EY@~ + B:@ + QN/A~ + DQ@3,J+$50,000,000 under $100,000,000 ~ ,B@~ ,Bؓ@*,CZ qV~0@D,D, 0Y@~ ,BP@~ ,BL@ ,QN/A~ ,B~ ,E@@~ , B3@ , QN/A~ , DJ@3-J+$100,000,000 under $250,000,000 ~ -B@~ -B@*-CS{2@D-D- 0Y@~ -B@`@~ -B$@ -QN/A~ -B~ -E?@~ - B.@ - QN/A~ - DK@.J$250,000,000 or more~ .B@~ .B@*.CA@D.D. 0Y@~ .BН@~ .B @ .QN/A~ .B~ .EU@~ . B@ . QN/A~ . DM@/SForm 1120F returns [10]~ /M@~ /M`r@*/Nqq?D/D/ 0Y@~ /MC@~ /Mk@ /TN/A~ /M~ /P@@~ / M.@ / TN/A~ / OQ@0'06060,06060706080 60 70 7+1U#Estate and trust income tax returns~ 1MIA~ 1M@*1NS ?D1D1 0Y@~ 1M$@~ 1M@ 1TN/A~ 1M~ 1Pئ@~ 1 M3@ 1 TN/A~ 1 OS@2'26262,26262726282 62 72 73GEstate tax returns:36363,36363736383 63 73 74G Total4B@@ %684B3@ %68*4C\: @D4D4 0Y@4B %684B@ %68 4QN/A4B %684Er@ %68~ 4 B&@ 4 QN/A~ 4 D@ 5G Size of gross estate:5B5B5C5B5B5Q5B5E5 B5 Q5 D6IUnder $1,000,000~ 6B?@~ 6B^@*6CA X@D6D6 0Y@~ 6B~ 6B>@ 6QN/A~ 6B~ 6Eb@~ 6 B*@ 6 QN/A~ 6 D"@#7I$1,000,000 under $5,000,000~ 7Bv@~ 7B@*7C,%@D7D7 0Y@~ 7B~ 7B @ 7QN/A~ 7B~ 7E`a@~ 7 B$@ 7 QN/A~ 7 D@8V$5,000,000 or more~ 8Mh@~ 8M4@*8N@@D8D8 0Y@~ 8M~ 8M@ 8TN/A~ 8M~ 8P*@~ 8 M&@ 8 TN/A~ 8 T9'96969,96969796989 69 79 7:UGift tax returns~ :MA~ :M@*:N/ck?D:D: 0Y@~ :M@~ :M|@ :TN/A~ :M~ :P~ : M6@ : TN/A~ : T;';6;6;,;6;6;7;6;8; 6; 7; 7<FEmployment tax returns~ <B ~ <B@@*<C.?D<D< 0Y@~ <B@~ <B@E@~ <D@~ <Bk@~ <E&@~ < B*@~ < D @~ < D"@1=F)Employment revenue officer examiners [11] =K[1]~ =B@ =Q[1] =KN/A =KN/A~ =D@ =KN/A =WN/A = KN/A~ = D&@ = QN/A>FExcise tax returns [2]~ >B)A~ >B@*>C]t?D>D> 0Y@~ >BP@~ >B@~ >De@~ >B@d@~ >E~ > B.@~ > D@~ > Q$?XOther taxable returns [9,12] ?Y[1]~ ?M0u@ ?Z[1]~ ?M@c@~ ?M`f@~ ?O~ ?M~ ?P@~ ? M2@~ ? T~ ? OP@@ l!A x!B !C !D !E !F !G !H !I ! J !K @!L @!M !N !O x!P !Q x@!R !S x@!T !U @!V .@!W @!X @!Y @!Z @![ @!\ @!] @!^ @!_ @!@'@6@6@,@6@6@7@6@8@ 6@ 7@ 7 AANontaxable returns: [13]ABABACABABADABAEA BA QA D&BFPartnership returns, Form 1065~ BBe[4] Q?[4] Q ?[4] Q ?[4]Q !R(RiRiRjRjRjRjRiRjR jR jR SkTaxable returns: [5]SBSBSDSDSDSDSBSDS DS D+Tl#Income, estate, and gift tax, total.TB@qADUDgDvDyD.TB@[dADUDgDvDyD.TDOUADUDgDvDyDTDzz'A$U1.TD@@DUDgDvDyD.TD6ADUDgDvDyD~ TBR~ TD@~ T D@~ T D>@T T ,Um$Individual income tax returns, totalUBQA %WdUB@ %WdUDt?A %WdUDzz'A %WdUD@@ %WdUD6A %Wd~ UB A~ UD;@~ U D@~ U DJ@VnNonbusiness returns:VBVBVDVDVDVDVBVDV DV D/Wo'Form 1040A with TPI under $25,000 [6,7]~ WB1X~ WBa@~ WDP$@~ WD`ZA~ WD"@~ WD0]1A~ WB @~ WD6@~ W D @~ W D@-Xo%All other returns by size of TPI: [7]XBXBXDXDXDXDXBXDX DX DYp Under $25,000~ YB& A~ YBH@~ YDp@~ YDc@~ YDϼ@~ YD@~ YB @~ YDJ@~ Y Dr@~ Y Dl@Zp$25,000 under $50,000 ~ ZBXA~ ZB@@~ ZD0@~ ZD .@~ ZD@~ ZD @~ ZBR@~ ZD @~ Z Dt@~ Z D8@[p$50,000 under $100,000~ [B0<A~ [B`o@~ [D@~ [D0N@~ [D@~ [D@~ [B@~ [DJ@~ [ DH@~ [ D@\p$100,000 or more ~ \B9H~ \BG@~ \D+A~ \D$@~ \D@~ \D@@~ \BA~ \D@~ \ D@~ \ D@]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 @~ _DR@~ _D@@~ _K~ _D@~ _ D@~ _ Dd@` 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@~ `Dp@~ `D]@~ `D3@~ `B@~ `D@~ ` D2@~ ` D,@ap$100,000 or more ~ aB#A~ aBާ@~ aD6 ~ aD@~ aD@~ aD@~ aB`@~ aD@~ a D@~ a D@.bo&Schedule F returns by size of TGR: [8]bBbBbDbDbDbDbBbDb Db DcpUnder $100,000~ cB@~ cK~ cD8@~ cD¢@~ cD`e@~ cD@~ cK~ cD1@~ c D@~ c D@dq$100,000 or more~ dM @~ dY~ dO @~ dO @~ dO@~ dO@~ dY~ dO@|@~ d O@~ d Oؒ@e(eieiejejejejeieje je j.fm&Corporation income tax returns, exceptfififjfrfjfjfifjf jf j gm Form 1120S, total [9]gB .~hA %itgB dA %itgDH?A %it gQN/AgD %itgD@ %it~ gBV~ gD@ @ g QN/A~ g Dd@+hn#Returns other than Form 1120F: [10]hBhBhDhQhDhDhBhDh Dh D ioNo balance sheet returns~ iBPA~ iB~@~ iD@ iQN/A~ iQ~ iD{@~ iBj~ iD@@ i QN/A~ i D`@)jo!Balance sheet returns by size of jBjBjDjQjQjDjBjDj Qj Dkp total assets:kBkBkDkQkDkDkBkDk Dk D&lpUnder $250,000 ~ lB~@~ lBQ@~ lD @ lQN/A~ lQ~ lD`|@~ lB~ lD[@ l QN/A~ l Dl@)mp!$250,000 under $1,000,000 ~ mBp@~ mB@~ mD<@ mQN/A~ mQ~ mDk@~ mBA~ mD@ m QN/A~ m Dx@#np$1,000,000 under $5,000,000~ nB A~ nB@~ nDl A nQN/A~ nQ~ nDl@~ nB@~ nD$@ n QN/A~ n Du@3op+$5,000,000 under $10,000,000 ~ oB@~ oB@~ oDM@ oQN/A~ oQ~ oD@~ oB$A~ oD@ o QN/A~ o D@1pp)$10,000,000 under $50,000,000 ~ pB@A~ pB@~ pDTA pQN/A~ pQ~ pDh@~ pBA~ pDPj@ p QN/A~ p D@3qp+$50,000,000 under $100,000,000 ~ qB0\A~ qB@@~ qDp^A qQN/A~ qQ~ qDZ@~ qB̏A~ qD?A q QN/A~ q D\@3rp+$100,000,000 under $250,000,000 ~ rBĨA~ rB`@~ rD|A rQN/A~ rQ~ rD7@~ rBpnA~ rD A r QN/A~ r D@sp$250,000,000 or more~ sB~ sBj~ sD A sQN/A~ sQ~ sDД@~ sBVQ~ sDA s QN/A~ s DA@tsForm 1120F returns [10]~ tML@~ tM\@~ tO2@ tTN/A~ tT~ tOC@~ tMS'A~ tOHA t TN/A~ t O@u(uiuiujurujujuiuju ju j+vt#Estate and trust income tax returns~ vM`v@~ vM@?@~ vOr@ vTN/A~ vT~ vO@~ vM r~ vO@ v TN/A~ v OЃ@w(wiwiwjwrwjwjwiwjw jw jxmEstate tax returns:xixixjxrxjxjxixjx jx jym TotalyBv#0A %{}yB %{}yD0A %{} yQN/AyD %{}yD@ %{}~ yK~ yD@ y QN/A~ y D@ zm Size of gross estate:zBzBzDzQzDzDzKzDz Dz D{oUnder $1,000,000~ {B@~ {K~ {D@ {QN/A~ {Q~ {D@~ {K~ {D@ { QN/A~ { D@#|o$1,000,000 under $5,000,000~ |BHA~ |K~ |DtA |QN/A~ |Q~ |D@~ |K~ |D@@ | QN/A~ | Dw@}u$5,000,000 or more~ }MO$A~ }Y~ }Oޜ( }TN/A~ }T~ }O f@~ }Y~ }O A } TN/A~ } O@~(~i~i~j~Q~j~j~i~j~ j~ jtGift tax returns~ M4A~ Y`@~ OA TN/A~ T~ T~ Y@~ OA  TN/A~  T l@! n@! @! @! @! @! x@! @! ! ! ! ! ! @! @! U@!w@!@!&@!@!@!@!\@!@!@!@!@!@!@!@!@!@!(iijQjjij j jlEmployment tax returns~ BA~ BHA~ D A~ Q@~ Dx@~ D&@~ B@~ D@~ D[@~ D@1l)Employment revenue officer examiners [11]~ B~@ KN/A QN/A~ Q~@ QN/A QN/A KN/A QN/A~ D@ QN/AlExcise tax returns [2]~ BA~ B@~ D {@~ Q @~ DP@~ D~ B@~ D@~ DH@~ Q$vOther taxable returns [9,12]~ M`M@~ Mm@~ Oح@~ T~ T~ O0@~ MsA~ O@~ T~ Ob@(66,Q7767 7 7 w kNontaxable returns: [13]BBCQDDBD D Q E !&~Partnership returns, Form 1065 KN/A KN/A xN/A QN/A QN/A QN/A KN/A QN/A QN/A QN/A E !0(S corporation returns, Form 1120S [9,14] KN/A KN/A xN/A QN/A QN/A QN/A KN/A QN/A QN/A QN/A E$Other nontaxable returns [5] YN/A YN/A ZN/A TN/A TN/A TN/A YN/A TN/A YN/A TN/A WyN/A - Not Applicable.   By:NOTES: Detail may not add to totals because of rounding.     z[1] In general, examination activity may be associated with returns filed in the previous calendar year. However, this relationship is only     zapproximate. Therefore, for some categories, there are either no returns or a smaller number of returns shown in column 1, compared to the QzInumber with examination activity (as indicated by data in other columns).szk[2] Excludes excise tax returns filed with the Customs Service and Bureau of Alcohol, Tobacco and Firearms.z[3] CEP (Coordinated Examination Program) covers "a taxpayer, and its effectively controlled entities, that warrants application of 'team "zexamination' procedures." z[4] Not computed.z[5] The following returns are nontaxable: Form 1120-DISC (domestic international sales corporations); Form 1120-IC-DISC (interest-charge }zudomestic international sales corporations); Form 1066 (real estate mortgage investment conduits); and certain others.XzP[6] Form 1040A is one of the two IRS individual income tax return "short forms."z[7] TPI (total positive income) is, in general, the sum of all positive amounts shown for the various sources of income reported on the individual zincome tax return, and, thus, excludes net losses. For example, it includes "business or profession net income," but not "business or profession z net loss."z[8] Schedule C returns are filed by nonfarm sole proprietors. Schedule F returns are filed by farm sole proprietors. TGR stands for "total gross z receipts." z[9] Forms 1120S are returns filed by qualifying corporations electing to be taxed through shareholders. Under certain conditions, some of these zcorporations were subject to tax and are included in "other taxable returns" in this table. Otherwise, they are included in "nontaxable returns." zTotal for corporations also excludes certain other types of corporations, which are also included in "other taxable returns" described in footnote 12, zbelow. z[10] Forms 1120F are returns filed by foreign corporations with U.S. income, other than foreign life insurance companies and foreign sales l@!@!@!z@!@!n@!@!|@!u@!8@! @! @!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!z corporations.z[11] Comprises work performed by a revenue officer examiner. (Revenue officer examiners were transferred to the examination function from the vzncollection function in 1996; therefore, examination data for them are only available starting with that year.)z[12] Includes Forms 1120S (for S corporations reporting a tax; see also footnote 9); 1120-FSC (foreign sales corporations); 8288 (withholding tax jzbreturns for disposition by foreign persons of U.S. property interests); and certain other returns.z[13] Includes returns filed by "flow through" entities, such as partnerships, S corporations, and certain others, that have tax consequences xzpapplicable to the partners, shareholders, or other owners. For other nontaxable returns, see also footnote 5. qzi[14] Includes most Form 1120S returns (S corporations that are nontaxable; see also footnotes 9 and 12). 4z,SOURCE: 1999 IRS Data Book, Publication 55b.zzl@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!l@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!l@!@!@!@!@!@!@!@!@! @! @! @! @! @!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@! l@!!@!"@!#@!$@!%@!&@!'@!(@!)@!*@!+@!,@!-@!.@!/@!0@!1@!2@!3@!4@!5@!6@!7@!8@!9@!:@!;@!<@!=@!>@!?@!@l@!A@!B@!C@!D@!E@!F@!G@!H@!I@!J@!K@!L@!M@!N@!O@!P@!Q@!R@!S@!T@!U@!V@!W@!X@!Y@!Z@![@!\@!]@!^@!_@!`l@!a@!b@!c@!d@!e@!f@!g@!h@!i@!j@!k@!l@!m@!n@!o@!p@!q@!r@!s@!t@!u@!v@!w@!x@!y@!z@!{@!|@!}@!~@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!@!]P~== ;ȟ;8 , ]Pg6hH ;;7 , ]P~ ;;8 , ]P+~ ;;8 , = X/#> "