Pre-Filing Agreement Program Statistics - Calendar Year 2005
The chart below shows the issues received, accepted into the program, and closed with an agreement during calendar year 2005.
|
Issue |
Received |
Accepted |
Closed |
|---|---|---|---|
|
Worthless Stock |
5 |
3 |
4 |
|
IRC 41, Research Credit |
11 |
4 |
4 |
|
Basis/FMV of Stock Acquired |
1 |
1 |
2 |
|
Cost Segregation Study |
5 |
5 |
3 |
|
Gain/Loss on of Property or Stock |
4 |
1 |
1 |
|
Disposition of Subsidiary |
4 |
4 |
2 |
|
Acquisition Costs |
3 |
3 |
1 |
|
Donation of Intangible |
2 |
1 |
|
|
Engaged in US Trade or Business? |
2 |
1 |
|
|
Rehabilitation Credit |
3 |
2 |
|
|
Abandonment Loss |
2 |
1 |
|
|
Like-kind Exchange |
1 |
1 |
|
|
Effectively Connected Income |
1 |
1 |
|
|
Capitalization of Property, allocation of price |
3 |
1 |
|
|
Adjustments to Incentive Plan |
1 |
|
|
|
Netting of Assets and Liabilities |
1 |
|
|
|
Write off of Goodwill |
1 |
|
|
|
Permanent Establishment |
2 |
|
|
|
Interest Deduction |
1 |
|
|
|
Withholding & Reporting FICA, Interest, Dividends |
2 |
|
|
The chart below shows the processing time for PFAs during each calendar year, since the program’s inception.
|
Average Processing Time (Days) |
Pilot
|
CY 2001
|
CY 2002
|
CY 2003
|
CY 2004 |
CY 2005 |
|---|---|---|---|---|---|---|
|
Application Screening Process |
38 |
47 |
53 |
59 |
76 |
48 |
|
PFA Evaluation Process |
242 |
126 |
183 |
240 |
285 |
224 |
|
Total Time to Complete a PFA |
281 |
173 |
235 |
299 |
360 |
273 |
The chart below shows the numbers of PFAs received, accepted into the program, and closed with an agreement during calendar year 2005 for each industry.
| CY2005 | Received | Accepted | Closed |
|---|---|---|---|
| CTM | 6 | 2 | 0 |
|
F |
8 |
6 |
2 |
|
HMT |
14 | 8 | 7 |
|
NRC |
13 |
5 |
3 |
|
RFPH |
12 | 8 | 7 |
|
Total |
53 | 29 | 19 |
The chart below shows the number of PFAs received, accepted in to the program, and closed with an agreement during each calendar year since the program’s inception.
|
|
Received |
Accepted |
Closed with Agreement |
|---|---|---|---|
|
CY 2000 |
19 |
12 |
7 |
|
CY 2001 |
26 |
18 |
5 |
|
CY 2002 |
44 |
25 |
12 |
|
CY 2003 |
42 |
29 |
18 |
|
CY 2004 |
38 |
22 |
27 |
|
CY 2005 |
53 |
29 |
19 |
|
Total |
222 |
135 |
88 |
