�\pJames N. Willis aVy]A0怳B� d褚MbP?_"*+�€%,��1��Arial1��Arial1��Arial1��Arial1��Arial1P�Arial1��Arial1��Arial1��Arial1x�Arial��&�?'�?(�?)�?MdXX�"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\-yyh:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ssm/d/yy\ h:mm$0$ " "@ " "@" "@" "@" "@30#,##0" ";\-#,##0" ";\-\-" ";@" "+(#,##0" ";\-#,##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_);_(* $#,##0.00$;_(* "-"??_);_(@_) -UC� �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 �C ��C" �C " �C �C �C8纹C ( �C8��C"<��C("<��C " ,��C" ,��C (纹罜 (�罜8�罜 (�亮C"8�罜 ,�亮C ,�罜 ,�罜 ,�罜 ,�罜 ,�罜 ,�亮C ,�亮C ,�亮C ,�亮C ,�罜 ,�亮C"8瘟�罜8��罜("<��亮罜"<��亮罜("<��罜 " ,�亮罜" ,��罜 " ,��罜" ,�亮罜("<��亮C"<��亮C("<��罜 " ,�亮C" ,�罜 " ,�罜" ,�亮C"<��亮C"<��罜"#<��罜"#<��亮C(&<�瘟亮C(&<�瘟亮C (瘟�罜8瘟�罜"<��亮罜"8��罜 (瘟罜"<�瘟亮罜"<�瘟亮C ��€��€��€��€��€��€�U}�!}�}�!} �}I V,l@,�@,C@,p@ ,�,��,��, �,$� , � ,��,��,�� ,��,��,��,�,��,N�,��,�,.�,.�,(�,��,��,�,.�,(�,��,�,"�nfTable 13 -- Examination Coverage: Returns Examined Resulting in Refunds, by Type and Size of Return, meTable 13 -- Examination Coverage: Returns Examined Resulting in Refunds, by Type and Size of Return,Fiscal Year 2002#Fiscal Year 2002--Continued4,[Money amounts are in thousands of dollars.]4,[Money amounts are in thousands of dollars.]&$Taxable returns examined [1]& Recommended refunds '!!!!!!!' ! !!! !!!(Type and size of return7K Revenue agentL7Tax auditor/M7Revenue(Type and size of return * K Revenue agentL7Tax auditor/ Q7Revenue( 8Total(CIC [2](Non-CIC [2]* compliance*Tax*office Compliance( (Total NCIC [2]NNon-CIC [2]P compliance *TaxPoffice Compliance(8((*officer [2]*examiner [2]*examiner [3] center [2]( ( 88Pofficer [2] *examiner [2]Pexaminer [3] center [2] ( 9 @ G @ @ @ # ( @ 9 O 9 @ 9 # )~ :�?~ A@~ A@~ A@~ A@~ A@~ "@ )~ A @~ A"@~ R$@~ S&@~ S(@~ S*@~ ",@*;BHBBB* B B;B BB +United States, total [4]<�`g鉆%��)C楡D�D;�D<�D=�)CZ蜙D�D;�D<�D=�)CI緻D�D;�D<�D=�)C燼@D�D;�D<�D=�)C€E@D�D;�D<�D=�)$A藹D�D;�D<�D=� +United States, total [4] C€嚟NA%�� ) C€�BAD� D;� D<� D=� �)<��7AD�D;�D<�D=��C 闌 D�D;�) C?睝D� D;� D<� D=� �)C皜@D�D;�D<�D=��)$P傮@D�D;�D<�D=�� * = D D D D D * D D = D D D /,'Income, estate, and gift tax, total [5].>@釦D�D!�D0�D3�D9�.E0婡D�D!�D0�D3�D9�.E€b蔃D�D!�D0�D3�D9�EF緻$��1.E郹@D�D!�D0�D3�D9�.ED�D!�D0�D3�D9�.=藹D�D!�D0�D3�D9�/,'Income, estate, and gift tax, total [5]. E骖KAD� D!� D0� D3� D9� . E€樱@AD� D!� D0� D3� D9� .>韜4AD�D!�D0�D3�D9�E鄛闌$��1. E>睝D� D!� D0� D3� D9� .ED�D!�D0�D3�D9�.皜驚D�D!�D0�D3�D9�,-$Individual income tax returns, total=這%��~ D3@D@%��DF緻%��D``@%��D%��$藹%��,-$Individual income tax returns, total DA%�� D琚@%�� =XA%��D鄛闌%�� D€園%�� D%��泷@%��.Nonbusiness returns:=DDDDD.Nonbusiness returns: D D=D DD./&Form1040A with TPI under $25,000 [6,7]=盗@%��~ D~ D|慇~ D|楡~ D€F@~ D~ 扛@./&Form1040A with TPI under $25,000 [6,7] D :鐯%�� ~ D~ =历譆~ D€蔃~ D s@~ D~ €C艪-/%All other returns by size of TPI: [7]=DDDDD-/%All other returns by size of TPI: [7] D D=D DD0 Under $25,000=8%��弤 D~ D纓@~ D恮@~ D&@~ D~ 槨@0 Under $25,000 D,礍%�� ~ D~ =p園~ D饓@~ D @~ D~ 碍@0$25,000 under $50,000 =肖@%��弤 D~ D绤@~ DP孈~ D;@~ D~ ,怈0$25,000 under $50,000 D@%�� ~ D~ =摇@~ D垪@~ D7@~ D~ `擛0$50,000 under $100,000=\%��弤 D~ D怈~ DD揁~ D.@~ D~ P侤0$50,000 under $100,000 D繞%�� ~ D~ =槵@~ D0狜~ D€@@~ D~ D扏0$100,000 or more =讣@%��弤 D.@~ D<獲~ D槝@~ D@~ D~ 肌@0$100,000 or more D8LA%�� ~ D燖~ =�A~ D€e諤~ DA@~ D~ @X釦.Business returns:=DDDDD.Business returns: D D=D DD./&Schedule C returns by size of TGR: [8]=DDDDD./&Schedule C returns by size of TGR: [8] D D=D DD0 Under $25,000=槡@%��弤 D~ D纃@~ D{@~ D0@~ D~ 鼝@0 Under $25,000 D毈@%�� ~ D~ =笇@~ DX園~ D4@~ D~ \濦0$25,000 under $100,000=葼@%��弤 D~ D丂~ D寪@~ D@~ D~ 衻@0$25,000 under $100,000 D蠼@%�� ~ D~ ="燖~ Dk癅~ D€J@~ D~ 旲0$100,000 or more =丐@%��弤 D@~ D詸@~ Dp園~ D@~ D~ @l@0$100,000 or more DP嶑@%�� ~ D恦@~ =€冭@~ DV篅~ Ds@~ D~ €渌@./&Schedule F returns by size of TGR: [8]=DDDDD./&Schedule F returns by size of TGR: [8] D D=D DD0Under $100,000=€Z@%��弤 D~ D€A@~ D€C@~ D~ D~ @@0Under $100,000 DPs@%�� ~ D~ =繷@~ D纃@~ D~ D~ D@1$100,000 or more?m@%��弤 F~ F€b@~ FB@~ F�?~ F~ %€G@1$100,000 or more F斯@%�� ~ F~ ?@~ F x@~ F@~ F~ %纘@*=DDDDD* D D=D DD ,l�!,��",��#,��$,4�%,��&,��',@�(,F�),:�*,Z�+,V�,,Z�-,Z�.,,�/,4�0,��1,J�2,��3,��4,��5,��6,$�7,:�8,(�9,��:,$�;,��<�,6�=,.�>,:@?,G@. -&Corporation income tax returns, except = D D D D D . -&Corporation income tax returns, except D D = D D D !- Form 1120S, total [9]!=,ˊ%#�.�!DX堾%#�.�!D殹@%#�.�!IN/A!D@%#�.�!D%#�.�!:@%#�.� !- Form 1120S, total [9]! D€隖GA%#�.� ! D菨@A%#�.� !=JU*A%#�.�!IN/A! D\瓳%#�.� !D%#�.�!v窣%#�.�+".#Returns other than Form 1120F: [10]"="D"D"D"D"D"+".#Returns other than Form 1120F: [10]" D" D"="D" D"D" #/No balance sheet returns#=@Q@%#�#�弤 #D$@~ #D€L@#IN/A~ #I~ #I~ #@ #/No balance sheet returns# D灮@%#�#� ~ # D\扏~ #=锥@#IN/A~ # I~ #I~ #H@)$/!Balance sheet returns by size of $=$D$D$D$D$D$)$/!Balance sheet returns by size of $ D$ D$=$D$ D$D$%0 total assets:%=%D%D%D%D%D%%0 total assets:% D% D%=%D% D%D%&&0Under $250,000 &= g@%&�&�弤 &D@~ &D鄁@&IN/A~ &I~ &I~ &&&0Under $250,000 & D▽@%&�&� ~ & D.@~ &=0孈&IN/A~ & I~ &I~ &)'0!$250,000 under $1,000,000 '=皃@%'�'�弤 'D�?~ 'D`p@'IN/A~ 'I~ 'I~ '@)'0!$250,000 under $1,000,000 ' D斧@%'�'� ~ ' D@~ '=H獲'IN/A~ ' I~ 'I~ 'J@#(0$1,000,000 under $5,000,000(=@u@%(�(�弤 (D~ (Du@(IN/A~ (I~ (I~ (@#(0$1,000,000 under $5,000,000( DE藹%(�(� ~ ( D~ (=5藹(IN/A~ ( I~ (I~ (@@3)0+$5,000,000 under $10,000,000 )=燻@%)�)�弤 )D�?~ )D``@)IN/A~ )I~ )I~ )�?3)0+$5,000,000 under $10,000,000 ) D窈@%)�)� ~ ) D@e@~ )=0篅)IN/A~ ) I~ )I~ )7@1*0)$10,000,000 under $50,000,000 *=u@%*�*�弤 *D.@~ *Dt@*IN/A~ *I~ *I~ *@1*0)$10,000,000 under $50,000,000 * D� 锧%*�*� ~ * DL禓~ *=`.鍬*IN/A~ * I~ *I~ *f@3+0+$50,000,000 under $100,000,000 +=@g@%+�+�弤 +D"@~ +D e@+IN/A~ +I@~ +I~ +@3+0+$50,000,000 under $100,000,000 + Dp磅@%+�+� ~ + D鴶@~ +=郮鬇+IN/A~ + I\瓳~ +I~ +衟@3,0+$100,000,000 under $250,000,000 ,=恥@%,�,�弤 ,DE@~ ,D衦@,IN/A~ ,I~ ,I~ ,@3,0+$100,000,000 under $250,000,000 , Dg A%,�,� ~ , D€)顯~ ,=P�A,IN/A~ , I~ ,I~ ,爚@-0$250,000,000 or more-=d扏%-�-�弤 -D鑵@~ -D@}@-IN/A~ -I~ -I~ - @-0$250,000,000 or more- D'淐A%-�-� ~ - DZ眥~ -=坥 A-IN/A~ - I~ -I~ -4碄 .2Form 1120F returns [10] .?€K@%.�.�弤 .F>@~ .F9@.JN/A~ .J~ .J~ .% .2Form 1120F returns [10] . F怞鳣%.�.� ~ . F郟驚~ .?梨覢.JN/A~ . J~ .J~ .%/*/=/D/D/D/D/D//*/ D/ D/=/D/ D/D/+03#Estate and trust income tax returns0?€@%0�0�弤 0FD@~ 0F|@0JN/A~ 0J~ 0J~ 0%8@+03#Estate and trust income tax returns0 F椭@%0�0� ~ 0 F(匑~ 0?€收@0JN/A~ 0 J~ 0J~ 0%Pv@1*1=1D1D1D1D1D11*1 D1 D1=1D1 D1D12-Estate tax returns:2=2D2D2D2D2D22-Estate tax returns:2 D2 D2=2D2 D2D23- Total3=\桜%5�7�3D%5�7�3D\桜%5�7�3IN/A3D%5�7�3D%5�7�3%5�7�3- Total3 Dh�A%5�7� 3 D%5�7� 3=h�A%5�7�3IN/A3 D%5�7� 3D%5�7�3%5�7� 4- Size of gross estate:4=4D4D4D4D4D4 4- Size of gross estate:4 D4 D4=4D4 D4D45/Under $1,000,0005=爄@%5�5�弤 5D~ 5D爄@5IN/A~ 5I~ 5I~ 55/Under $1,000,0005 D�籃%5�5� ~ 5 D~ 5=�籃5IN/A~ 5 I~ 5I~ 5#6/$1,000,000 under $5,000,0006=X岪%6�6�弤 6D~ 6DX岪6IN/A~ 6I~ 6I~ 6#6/$1,000,000 under $5,000,0006 D嗲隌%6�6� ~ 6 D~ 6=嗲隌6IN/A~ 6 I~ 6I~ 674$5,000,000 or more7?饀@%7�7�弤 7F~ 7F饀@7JN/A~ 7J~ 7J~ 7%74$5,000,000 or more7 F餵鰼%7�7� ~ 7 F~ 7?餵鰼7JN/A~ 7 J~ 7J~ 7%8*8=8D8D8D8D8D88*8 D8 D8=8D8 D8D893Gift tax returns9?Z@%9�9�弤 9F~ 9FZ@9JN/A~ 9J~ 9J~ 9%93Gift tax returns9 F€暻@%9�9� ~ 9 F~ 9?€暻@9JN/A~ 9 J~ 9J~ 9%:*:=:D:D:D:D:D::*: D: D:=:D: D:D:";5Employment tax returns ;=0傽%;�;�弤 ;D€A@~ ;Dx€@~ ;D@~ ;D@~ ;D€E@~ ;";5Employment tax returns ; D� 鉆%;�;� ~ ; D绕@~ ;=@/贎~ ;D$@~ ; D�?~ ;D皜@~ ;<�5Excise tax returns [4]<�=铻@%<�<�弤 <�D葊@~ <�D剸@~ <�D~ <�D~ <�D~ <�<�5Excise tax returns [4]<� D堼A%<�<� ~ <� D鸲魼~ <�="A~ <�I~ <� I~ <�I~ <�$=6Other taxable returns [9,11]=? e@%=�=�弤 =F€X@~ =F€O@~ =F~ =F~ =F~ =% @$=6Other taxable returns [9,11]= F@R鯜%=�=� ~ = Fp音@~ =?惴@~ =F~ = F~ =F~ =%:@"> Footnotes at end of table.>TN/A - Not applicable.? �? �[1] Comprises all returns except those of tax-exempt/government entity organizations, employee plans, and others mentioned in Table 10 (file Examination Coverage: Recommended and Average Recommended @ ,�@A ,W@B ,�@C ,�@D ,�@E ,i@F ,�@G ,5@H ,w@I ,�@J ,\@K ,�@L ,d@M ,�@N ,�@O ,�@P ,�@Q ,�@R ,�@S ,2@T ,D@U ,�@S@ KAdditional Tax After Examination, by Type and Size of Return), footnote 13.�A �[2] CIC (Coordinated Industry Case), formerly known as CEP (Coordinated Examination Program), covers 揳 taxpayer, and its effectively controlled entities, that warrants application of 憈eam examination� procedures.� �B �Tax auditors are Compliance personnel who are required to have 9 semester hours of accounting and who perform examinations on selected individual, employment, and excise returns. Tax Compliance Officers �C �(TCO) are Compliance personnel who are required to have 6 to 12 semester hours of accounting and who perform examinations on selected individual and business taxpayers involving complex tax issues. Tax eD ]examiners for field operations and Compliance Centers perform examinations on correspondence.�E �[3] Comprises work performed by revenue officer examiners. These examiners are employees who have been trained to do certain employment tax returns. Data are collected for these individuals and shown 1F )separately from other employment returns.sG k[4] Excludes excise tax returns filed with the Customs Service and Bureau of Alcohol, Tobacco and Firearms.�H �[5] Comprises returns shown as individual income tax, corporation income tax, estate and trust income tax, estate tax, and gift tax. Excludes returns shown as employment, excise, and other taxable returns.XI P[6] Form 1040A is one of the two ibet individual income tax return 搒hort forms.��J �[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 income tax return, and, thus, excludes net losses. For example, it `K Xincludes 揵usiness or profession net income,� but not 揵usiness or profession net loss.��L �[8] Schedule C returns are filed by nonfarm sole proprietors. Schedule F returns are filed by farm sole proprietors. TGR (total gross receipts) is the sum of gross receipts from farm and nonfarm businesses. It �M �is calculated by adding the positive values of gross receipts and other income from Schedule C to the cost of purchased items and gross income (can be positive or negative) from Schedule F.�N �[9] Forms 1120S are returns filed by qualifying corporations electing to be taxed through shareholders. Under certain conditions, some of these corporations were subject to tax and are included in 搊ther taxable �O �returns� in this table. Total for corporations also excludes certain other types of corporations, which are included in 搊ther taxable returns.� See footnote 11. �P �[10] Forms 1120F are returns filed by foreign corporations with U.S. income, other than foreign life insurance companies and foreign sales corporations.�Q �[11] Includes Forms 1120S (for S corporations reporting a tax; see also footnote 9); 1120-FSC (foreign sales corporations); 8288 (withholding tax returns for disposition by foreign persons of U.S. property .R &interests); and certain other returns.@ST8NOTE: Details may not add to totals because of rounding.�T �SOURCE: ibet Data Book, FY 2002, Publication 55b. Also, Small Business/Self-Employed, Compliance Policy, Centralized Workload Selection and Delivery, Examination Management Information Systems and "U Automation S:C:CP:CW:EMIS]P\ �FlVF ]> h �]P�>�> �FaF11 , ]P�>> �F0aF12, ]PE<�}<� �FHaF8 , ]P�<�<� �F`aF12 , ]>> h �= ��X/X > ��" ��