\pjnwill00 Y- l$|<B  dMbP?_"*+%1 Arial1 Arial1 Arial1 Arial1 Arial1 PArial1 Arial1 Arial1 Arial1 xArial1 Arial1 Arial&?'?(?)?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\(0\) " "@ " "@ " "@" "@" "@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_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -W 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 "8C  (C  ,C  ,C  ,C  ,C   ,C "8C ("<C "<C ("<C " ,C "8C "8C "<C "<C "<C " ,C (&<C (&<C "#<C ("<C ("<C " ,C  ,C " ,C  C  ,C " ,C " ,C   ,C  ,C "#<C  ,C  ,C 8C 8C 8C 8C ( ,C 8U} }   Y l@] @ 7@      n  n  n  z                n @ KwTable 18 -- Examination Coverage: Returns Examined Resulting in Refunds, by Type and Size of Return, Fiscal Year 1999 3+[Money amounts are in thousands of dollars]$>Taxable returns examined [1]???@?Recommended refunds?? ? @=!, Revenue agent- !TaxService, Revenue agent-  !Tax ServiceBType and size of return! Total [2]&CEP [3]' Non-CEP [3,4]! auditor [5]center Total [2]&CEP [3]& Non-CEP [3,4] ! auditor [5] center""("//"" " /~ #?~ #@~ )@~ #@~ )@~ )@~ #@~ # @~  #"@~  )$@$$*$00$$ $ 0 5United States, total [6] 6T@ % . 6P@D D8D9D:D;2 7@@ D D8D9D:D;82 6@ D D8D9D:D;C8. 7@D D8D9D:D; 7AA %  D. 6̳4AD D8D9D:D;2 6z(A D D8D9D:D;82 6PE@ D D8 D9 D: D;  8. 7@D D8 D9 D: D;   % % + % + + % % % ++ #Income, estate, and gift tax, total. %@@D DD-D0D6. %H@D DD-D0D6. +@@D DD-D0D6 %!@$ 1. +@D DD-D0D6. +&L@AD DD-D0D6. %2AD DD-D0D6. %hj'AD DD-D0D6 %@$ 1. +@D D D- D0 D6 , $Individual income tax returns, total %|@ % %@@ % +:@ % %!@ % +@ % +< A % %@ % %HA % %@ %  +@f@ %  Nonbusiness returns: % % + % + + % % % +0(Forms 1040A with TPI under $25,000 [7,8]~ % @~ %@~ +h@~ %>@~ +@~ +P#@~ %~ %@~  %@~  +@-%All other returns by size of TPI: [8]%%+%++%% % + Under $25,000~ %|@~ %~ +~@~ %`@~ +|@~ +Ұ@~ %~ %@~  %@~  +@ $25,000 under $50,000 ~ %@~ %~ +@~ %\@~ +@@~ +ʹ@~ %~ %@~  %@~  +@@ $50,000 under $100,000~ %@~ %~ +@~ %F@~ + ~@~ +@~ %~ %@~  %@~  +@ $100,000 or more ~ %!@~ %7@~ +~@~ %p@~ +@~ +hYA~ %ν@~ %н@~  %@~  +r@Business returns:%%+%++%% % +.&Schedule C returns by size of TGR: [9]%%+%++%% % + Under $25,000~ %@~ %~ +x@~ %@~ +@~ +@~ %~ %؎@~  %Ȕ@~  +@ $25,000 under $100,000~ %@~ %?~ +@~ %@~ + q@~ +@~ %,@~ %2@~  %@~  +|@ $100,000 or more ~ %֯@~ %@~ +v@~ %@~ +t@~ + @~ %,@~ %@r@~  %.@~  +@.&Schedule F returns by size of TGR: [9]%%+%++%% % + Under $100,000~ %f@~ %~ +H@~ %@V@~ +C@~ +؀@~ %~ %r@~  %j@~  +=@8$100,000 or more~ 1u@~ 1~ 3l@~ 1I@~ 3K@~ 3@~ 1~ 1κ@~  1~@~  3P@%%+%++%% % +.&Corporation income tax returns, except%%+%++%% % +! Form 1120S, total [10]%@ % +%@@ % ++>@ % + .N/A+H@ % ++<9A % +%[2A % +%HNA % +  .N/A +@ % + +#Returns other than Form 1120F: [11]%%+%++%% % + l! " # }$ % & ' ( ) * + , - n. / n01:23456n78n9:;<=>@?@ No balance sheet returns~ %``@~ %0@~ +[@ .N/A~ +@~ +@@~ %q@~ %@ .N/A~ +=@)!!Balance sheet returns by size of !%!%!+!%!+!+!%!%! %! +" total assets:"%"%"+"%"+"+"%"%" %" +&# Under $250,000 ~ #%z@~ #%~ #+z@ #.N/A~ #+@~ #+"@~ #%~ #%إ@ # .N/A~ # +B@)$ !$250,000 under $1,000,000 ~ $%(@~ $%@~ $+@ $.N/A~ $+@~ $+@~ $%`@~ $%j@ $ .N/A~ $ +?#% $1,000,000 under $5,000,000~ %%@~ %%~ %+@ %.N/A~ %+@~ %+@~ %%~ %%@ % .N/A~ % + |@3& +$5,000,000 under $10,000,000 ~ &%s@~ &%?~ &+ps@ &.N/A~ &+?~ &+$@~ &%(@~ &%"@ & .N/A~ & +?1' )$10,000,000 under $50,000,000 ~ '%P@~ '%@~ '+@ '.N/A~ '+@~ '+@~ '%H@~ '%7@ ' .N/A~ ' +`g@3( +$50,000,000 under $100,000,000 ~ (%k@~ (%*@~ (+ i@ (.N/A~ (+@~ (+@~ (%P@~ (%@ ( .N/A~ ( +@3) +$100,000,000 under $250,000,000 ~ )%q@~ )%;@~ )+n@ ).N/A~ )+@~ )+@~ )%n@~ )%@ ) .N/A~ ) +@* $250,000,000 or more~ *%@~ *%@~ *+0q@ *.N/A~ *+@~ *+(5A~ *%H~ *%_A * .N/A~ * +ֱ@+9Form 1120F returns [11]~ +1A@~ +1@~ +38@ +:N/A~ +3@~ +3r@~ +1+@~ +1@ + :N/A~ + 3@,,%,%,+,%,+,+,%,%, %, ++-;#Estate and trust income tax returns~ -1t@~ -1?~ -3@p@ -:N/A~ -3Q@~ -3@~ -1 a@~ -1@ - :N/A~ - 3x@..%.%.+.%.+.+.%.%. %. +/Estate tax returns:/%/%/+/%/+/+/%/%/ %/ +0 Total0%P@ %240% %240+Ԟ@ %24 0.N/A0+\@ %240+@JA %240% %240%@ %24 0 .N/A0 +@ %24  1 Size of gross estate:1%1%1+1%1+1+1%1%1 %1 +2Under $1,000,000~ 2%@~ 2%~ 2+P@ 2.N/A~ 2+J@~ 2+@~ 2%~ 2%@ 2 .N/A~ 2 + @#3$1,000,000 under $5,000,000~ 3%4@~ 3%~ 3+\@ 3.N/A~ 3+K@~ 3+ @~ 3%~ 3%@ 3 .N/A~ 3 +F@4<$5,000,000 or more~ 41u@~ 41~ 43@u@ 4:N/A~ 43 @~ 43@~ 41~ 41@ 4 :N/A~ 4 3@55%5%5+5%5+5+5%5%5 %5 +6;Gift tax returns~ 61]@~ 61~ 63]@ 6:N/A~ 63~ 63@~ 61~ 61@ 6 :N/A~ 6 377%7%7+7%7+7+7%7%7 %7 +"8Employment tax returns ~ 8%X@~ 8%`d@~ 8+@~ 8%B@~ 8+~ 8+@@~ 8%@~ 8%1@~ 8 %@~ 8 +19)Employment revenue officer examiners [12]~ 9%a@~ 9%~ 9+~ 9%a@~ 9+~ 9+H@~ 9%~ 9%~ 9 %H@~ 9 +:Excise tax returns [6]~ :% @~ :%@f@~ :+@~ :%A@~ :+~ :+@b@~ :%@~ :%@@~ : %1@~ : +";2Other taxable returns [13]~ ;1W@~ ;1K@~ ;3D@~ ;1~ ;3~ ;3@~ ;1'@~ ;18@~ ; 1~ ; 3<AN/A - Not Applicable<<<<<<<<< < < < A=49NOTES: Detail may not add to totals because of rounding. ========= = = = >4[1] The following returns are nontaxable: Form 1120-DISC (domestic international sales corporations); Form 1120-IC-DISC (interest-charge >>>>>>>>> > > > > ?4|domestic international sales corporations); Form 1066 (real estate mortgage investment conduits); and certain other returns.@@A@B@C%@DE&FGHwI\JKLMNOPQIRSTUnVWnX8@4{[2] Included in the grand total are 593 returns with $2,582,000 in recommended refunds that were examined by tax examiners.A4[3] CEP (Coordinated Examination Program) covers "a taxpayer, and its effectively controlled entities, that warrants application of 'team !B4examination' procedures."C4[4] Included in the grand total for revenue agents (non-CEP), but not in the detail, are 14 returns with $15,000 in recommended refunds that were "D4examined by tax examiners.E4[5] Included in the grand total for tax auditors, but not in the detail, are 579 returns with $2,567,000 in recommended refunds that were examined F4by tax examiners.sG4k[6] Excludes excise tax returns filed with the Customs Service and Bureau of Alcohol, Tobacco and Firearms.XH4P[7] Form 1040A is one of the two ibet individual income tax return "short forms."I4[8] TPI (total positive income) is, in general, the sum of all positive amounts shown for the various sources of income reported on the individual J4income tax return, and, thus, excludes net losses. For example, it includes "business or profession net income," but not "business or profession K4 net loss."L4[9] Schedule C returns are filed by nonfarm sole proprietors; Schedule F returns are filed by farm sole proprietors. TGR stands for "total gross M4 receipts." N4[10] Forms 1120S are filed by qualifying corporations electing to be taxed through shareholders. Under certain conditions, some of these O4corporations were subject to tax and are included in "other taxable returns" in this table. Total for corporations also excludes certain other types of EP4=corporations, which are included in "other taxable returns." Q4[11] Forms 1120F are returns filed by foreign corporations with U.S. income, other than foreign life insurance companies and foreign sales R4 corporations.S4[12] Comprises work performed by a revenue officer examiner. (Revenue officer examiners were transferred to the examination function from the jT4bcollection function in 1996; therefore, data for them are only available starting with that year.)U4[13] Includes Forms 1120S (for S corporations reporting a tax; see also footnote 10); 1120-FSC (foreign sales corporations); 8288 (withholding tax jV4breturns for disposition by foreign persons of U.S. property interests); and certain other returns.4W4,SOURCE: 1999 ibet Data Book, Publication 55b.X4]P~89 ;x;8 , ]P<< ;;11 , ]P =J= ;;12, ]P~9: ;;8 , = X/#> "