Examination Coverage: Returns Examined Resulting in Refunds, by Type and Size of Return, Fiscal Year 2005—Table 13XLS Table 10 through 13 of the 2005 Data Book include information on examinations closed in Fiscal Year (FY) 2005, by type of return and size of income or gross estate. Returns are assigned a code indicating the income or gross estate size class before an examination is initiated. On January 1, 2005, new codes were implemented to provide additional detail about individual income tax nonbusiness returns with total positive income (TPI) of $100,000 or more and to reflect changes in the estate tax filing population. These new codes were not applied to cases completed in FY 2005 but initiated before 2005. Thus, tabulations by these new income and gross estate size classes shown in the 2005 Data Book were incorrect. In particular, the information in the 2005 Data Book understated examinations of taxpayers with TPI of $200,000 or more and overstated examinations of taxpayers with TPI between $100,000 and $200,000. The tables understated examinations of estates with gross estate less than $1,500,000 and overstated examinations of estates worth between $1,500,000 and $5,000,000. The tables have been revised to provide corrected estimates for all individual income tax returns with TPI of $100,000 or more and for estates of $5,000,000. In addition, Tables 10 through 13 of the 2005 Data Book included as examinations returns associated with the EITC Qualifying Child Certification Test. However, EITC Qualifying Child Certification is not an examination. The tables have been revised to exclude these cases.