Advisory Committee on Tax Exempt and Government Entities (ACT ...

Improving the Employee Plans Compliance Resolution System: A Roadmap For Greater ComplianceEXHIBIT A All Master and Prototype Closings (Form 5500, 5500-EZ and Form 5330)Closing Code FY 2000 FY 2001 FY 2002 FY 2003 FY 2004 FY 2005 FY 2006 FY 200701 - Regulatory/Revenue Protection 3 1 1 3 2 0 0 302 - No Change 2,509 2,457 2,013 1,809 2,412 2,321 2,139 1,69503 - Agreed Tax Change 24 13 3 4 1 1 13 2904 - Change to Related Return 65 50 29 31 54 57 33 6605 - Delinquent Related Return Secured 195 142 66 67 77 83 95 10206 - Delinquent Return Secured 264 196 75 84 198 186 148 22707 - Unagreed - Protest to Appeal 17 18 9 13 0 1 0 108 - Written <strong>Advisory</strong> - Form 5666 Required 3 5 2 8 390 538 682 75709 - Revocation 4 5 6 2 3 0 0 010 - Unagreed - Without Protest 13 9 8 7 0 0 0 011 - Unagreed - Petition to Tax Court 0 0 0 1 0 0 3 012 - Amendment Secured 17 18 7 13 7 25 16 1813 - Referrals to Examination Division 17 16 16 19 38 54 59 9514 - Administration 309 344 295 275 416 462 380 42315 - Closing Agreement 70 63 66 59 78 117 159 232Total 3,510 3,337 2,596 2,395 3,676 3,845 3,727 3,648Change Rate (using 02 as only no changecode)28.52% 26.37% 22.46% 24.47% 34.39% 39.64% 42.61% 46.46%ADVISORY COMMITTEE ON TAX EXEMPT AND GOVERNMENT ENTITIES (ACT) June 11, 2008 46