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Warning Text %XTableStyleMedium9PivotStyleLight16`D01db26cp!_Regression_Int  ;U' Print_Area_MI;A&c1 +[Money amounts are in thousands of dollars]Civil penalties assessedReasonable cause abatements [1]Other abatements-Net civil penalties assessed after abatements+Type of penalty and abatements, type of taxNumberAmountCivil penalties, totalIndividual income tax Delinquency Estimated tax Failure to pay Bad check Fraud Negligence Other [2]Corporation income tax [3] OtherEmployment taxes [4] Federal tax deposits210 [r]Excise taxes [5] Daily delinquencyEstate and gift tax [6]All other taxes [7] Missing informationNon-return taxes [8][1] Certain civil penalties have been identified as having been abated due to reasonable cause judgment made by an IRS employee following specific guidelines. Other abatements are made because of a decrease in the underlying tax. o[2] Includes failure to supply taxpayer identification number, failure to report tip income, and miscellaneous.[3] Represents penalties associated with Forms 1120 (corporation income tax return series); 990C (farmers cooperatives); and 990T (tax-exempt organization business income tax).[4] Represents penalties associated with Forms 940 series (employer s unemployment tax); 941 series (employer s employment tax); 942 series (household employment tax); 943 series (agricultural employment tax); 945 (withheld income tax); 1042 (return of withheld income tax on U.S.-source income of foreign person); and CT-1 (railroad retirement tax). [5] Represents penalties associated with Forms 11C (occupational tax and registration, wagering); 720 (basic excise tax return); 730 (wagering tax); 990 (basic tax-exempt organization return); 990PF (private foundation); 1041A (trust accumulation of charitable amounts); 2290 (highway heavy vehicle use tax); 4720 (excise tax, charities); and 5227 (split-interest trusts).S[6] Represents penalties associated with Forms 706 (estate tax) and 709 (gift tax).[7] Represents penalties associated with Forms 1041 (estate and trust income tax); 1065 (partnerships); and individual retirement arrangements (IRA s).[8] Represents penalties assessable under the Tax Equity and Fiscal Responsibility Act of 1982 and the Tax Reform Acts of 1984 and 1986. Examples include failure to file Form W-2 (wage and tax statement); failure to file proper information returns (such as the Form 1099 for payers reporting interest or dividend distributions); and the penalty for promoting an  abusive tax shelter. NOTES: Detail may not add to totals because of rounding. An  abatement is a reduction of tax assessment and related interest and penalties resulting from excessive tax assessments, penalties, and interest due to IRS error, administrative and collection costs not warranting collection of the amount due, unpaid assessments discharged in bankruptcy, and IRS acceptance of partial payment of unpaid tax assessment in settlement of the balance due. With the exception of estimated income tax, assessments and abatements can apply to any tax year. Therefore, the abatements in Fiscal Year 2001 (columns 3 through 6) may not be altogether comparable to the assessments (columns 1 and 2). As a result, when abatements are subtracted from the assessments in this table, it is possible for the abatements to exceed the assessments (columns 7 and 8). When this occurred, the result is a negative frequency or amount. In addition to the assessments and abatements shown, the law required that interest be charged on late payments. Such interest is not reflected in the data. Net interest in Fiscal Year 2001 totaled $3.2 billion on individual returns and $6.0 billion on business returns.SOURCE: IRS Data Book, FY 2001, Publication 55b. Also, Chief Financial Officer, Revenue Accounting, Office of Revenue Systems N:CFO:R:SxTable 26 -- Civil Penalties Assessed and Abated, by Type of Penalty and Type of Tax (Revised 09-20-02), Fiscal Year 2001:0 1f2|2 4(<> CccB  VEVhl  dMbP?_*+%d\015,&?'?(?)?"dXX??&U} >}  >} >} >} >} >} >}  >} >}  >V@@@ CCCCCC C C C C CCC C C C C C C C G C C C C C C C C I0? ? @ABBBBBBBBW KM OP SM OP XLNQRTNQRX U U U U U U U UY6V?V@V@V@V@V@V@V @E^fffffff ] ~ _gp=0?rA~ g AgZd 2A~ gg.UA~ grgkbA H`hhhhhhh F ~ a>& i~jSA~ i`A iVGA~ o8M?A ovޑ#A~ o͠ oEzOA D ~ bu j7A`7A~ j@ jno@~ nA n㥛ĤA~ n6A nE=G[0A D  bXAjb(ji@ jJ +@~ nPA nC@ n}n% D ~ b jEs9A~ jP@ j= ףN@~ n([ n +V%A~ n n-=6A D~ b. 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