�\pjnwill00 EK]j� 0B�  dü©ñÒMbP?_"*+�€%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 P�Arial1 � Arial1 �Arial1l��Times New Romanew Roman 0Èq�PÃú 0Èq�vzi�!0P*¥§ñÄ3�•P 0äp��1 ��Arial��&�?'�?(�?)�?M d,,�"d,,�?�?@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/yyyy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ssm/d/yyyy\ h:mm52#,##0" ";\-#,##0" ";"-- ";@" " \ \ \ \ @ " "@ " "@" "@GD#,##0" ";\-#,##0" ";\-\-" ";@" ";8#,##0" ";\-#,##0" ";\-\-" ";@" "/,#,##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_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -CC � �C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C  �C 3� ��C 1� ��C 2� ��C 0� ��C ���C ���C  � ��C  (��C  (�C  �C  (��C  �C  �C  (�C #<ÎÁC  ,ÎÁC ��C  ���C  ��C  ��C  ���C  ��C  ��C  ���C  ��C  ��C  ���C  ��C ��C #X�C  H�C  H�C #X�C   ,��C " �C " ,��C " ,�C "#<�C "#�C # �C # ,��C # ,�C ##�C # <�C # <��C # �C 8�C �C <��C �C ��C "<��C <�C ) ��C ) L�C ( ��C  ��C $ ��C / �C ) �C  ��C  (�C "8��C x�C  �C  �C "�C "#<��C #<�C  ,�C  L�C / \�C !X�C #x�C  h�C  @�C ) \�C ��C  �C  �C  �C "<�C <�C $<�C  h��€��€��€��€��Followed Hyperlink�  Hyperlink�€��€�U} m)nk} � nk} m nk}  nk} $ nk K�l@Z@ <<@�<-`�a<2�c��€D<F�D<2@ �2� �d� �q� �d� �n��€��]��_��c��Z��F��J��[�-c�-2��2��M��c��[��m��h��_��c�L DTable 16 -- Delinquent Collection Activities, Fiscal Years 2002-2005!MLMMMMM]Activity~ >HŸ@~ >LŸ@~ >PŸ@~ OTŸ@MM^CCCC^AAAAbbb c  b b b b bbb? ?(1) ?(2) ?(3) ?(4)@@@@@B>>>>. H&Returns filed with additional tax due: D D D D D5 G-Total amount collected (thousand dollars) [1]~ 7(�~ 7�9w~ 2~„½~ R23�( E From first notice of balance due~ 7n�3~ 7GW~ 2~"-~ 6"D2 E*From subsequent notices of balance due [2]~ 7z7�~ 7œùeA~ 2 �~ 6ªƒ�D E<From taxpayer delinquent accounts and additional actions [3]~ 7*K~ 72¿`~ 2þW�~ 6n¨«1G)Taxpayer delinquent accounts (thousands):7726#ENumber in opening inventory~ 7+µ@~ 77¶@~ 2¸@~ 6]·@'ENumber of issuances or receipts~ 7ñ²@~ 7µ@~ 2;´@~ 6î¶@ENumber of dispositions~ 7å±@~ 7 ³@~ 2ø´@~ 6ý´@EClosing inventory:7726INumber~ 77¶@~ 7¸@~ 2]·@~ 6N¹@/I'Balance of assessed tax, penalties, and6'Vinterest (thousand dollars) [4]~ 7–É� ~ 7J�$ ~ 2ŠK ~ 6VP� *883S+7726!HReturns not filed timely:77267G/Delinquent return activity (thousand dollars): 7726ENet amount assessed [5]~ :ž±�~ 7Þ­�~ 2ÒmA~ 6Z~m1F)Amount collected with delinquent returns ~ 7zÎf~ 7ª„�~ 2¦®�~ 6þÃ�<G4Taxpayer delinquency investigations (thousands) [6]:7726#ENumber in opening inventory~ 7œ @~ 7´ @~ 2(§@~ 6œ§@'ENumber of issuances or receipts~ 78–@~ 7t£@~ 2 @~ 6ü£@ENumber of dispositions~ 7–@~ 7š@~ 2$Ÿ@~ 6ž@ �l�!-_�"-2�#�2�$�Y�%�]�&�]�'-p�(-2�)�2�*�Z�+�p�,�w�--V�.-2�/�(�0;9@1;�@2;z@3��@4;�@5��@6��@7��@8;Z@9��@:;g@;;�@<��@=��@>��@?;�@# ENumber in closing inventory~ 7´ @~ 7(§@~ 2œ§@~ 6”¬@!*!8!8!3!S"+"9"9"4"5-#)%Offers in compromise (thousands) [7]:#9#9#4#5!$#Number of offers received~ $;_@~ $9`@~ $4€Z@~ $5€R@!%#Number of offers accepted~ %;=@~ %96@~ %44@~ %53@4&#,Amount of offers accepted (thousand dollars)~ &;TA~ &90� A~ &4 �A~ &5 �A'$'<'8'3'S(%(;(9(4(5.)"&Enforcement activity (actual numbers):);)9)4)54*#,Number of notices of Federal tax liens filed~ *;4sA~ *9x� A~ *5ðN A~ *5�A;+#3Number of notices of levy served upon third parties~ +=zZN~ +:Ì¥9A~ +6¶à{~ +6ft�,&Number of seizures~ ,=€r@~ ,7ðx@~ ,6€{@~ ,6€@-'---1-N.(.../( [r] - Revised./T/U/Up0Wh[1] Includes previously unpaid taxes on returns filed plus assessed and accrued penalty and interest. 0X0Y0Z0Z:1W2[2] Includes payments on installment agreements. 1X1-1.1.1Z1Z�2W�[3] A taxpayer delinquent account (TDA) is created when the amount of tax, penalty and interest remains unpaid after notices. A TDA includes the2[2-2.2.2Z2Z�3\�unpaid balance of tax plus assessed penalty and interest, and continues to accrue penalties until the remaining balance is paid in full.3[3-3.3.3Z3Z�4J�[4]� Includes “assessed� penalties and interest but excludes any “accrued� penalties and interest. Assessed penalties and interest are those that are 44-4.4.4Z4Z�5K�usually assessed at the same time as the unpaid balance of tax. They are computed on the unpaid balance of tax from the due date of the return 55-5.5.5Z5Z�6K�to the date of assessment. Accrued penalties and interest are the portion of the total penalties and interest that is not part of the original66-6.6.6Z6Z7Kassessed amounts. 77-7.7.7Z7Z�8J�[5]� Net assessment of tax, penalty, and interest amounts less prepaid credits (withholding and estimated tax payments) of delinquent tax returns 88-8.8.8Z8Z'9Ksecured by Collection activity.99-9.9.9Z9Z�:J[6]� Investigation actions opened subsequent to nonresponse to notice activity for tax returns that have not been filed timely.::-:.:.:Z:Z�;J�[7]� An offer in compromise is an agreement, binding both the taxpayer and the Service, which resolves the taxpayer’s tax liability where it has been ;;-;.;.;Z;Z�<K�determined that there is doubt as to the taxpayer’s liability; doubt as to the Service’s ability to collect the balance due; the taxpayer does not<<-<.<.<Z<Z�=K�have the financial ability to fully pay the liability within the collection statute expiration date plus 5 years; or there is a serious economic hardship==-=.=.=Z=Zp>Khor other exceptional circumstance which warrants acceptance of less than full payment of the taxes owed.>>->.>.>Z>Z�?J�[8]� New liens filed increased between Fiscal Years (FY) 2004 and 2005. The total number of lien notices fell in FY 2005 because IRS determined??-?.?.?Z?Z@��@A;�@B;�@C��@D�^@E�FF�FG�FH�FI�FJ�F_@KWthat refiling liens is generally not cost effective, and therefore refiled fewer liens.@@-@.@.@Z@ZfA^NOTES: Detail may not add to totals because of rounding. All amounts are in current dollars.AA0A/A/AZAZ�B_�SOURCE: IRS Data Book, FY 2005, Publication 55b. Also, Small Business/Self-Employed, Collection Planning and Analysis, Collection National BB0B/B/BZBZC`Reports SE:S:C:PA:CNRC/C0C/C/CdCdDQD/D0D/D/DdDdEPE/E0E/E/EZEZF,F/F/F/F/FZFZG,G/G/G/G/GZGZH,H.H.H.H.HZHZI,I.I.I.I.IZIZJ,J.J.J.J.JZJZ]P1X ��D¬À5  A]R\%�`' ��Ìr�[r] �&�= �%�> �  �" �������������������������������