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Warning Text %XTableStyleMedium9PivotStyleLight16`XTABLE17!_Regression_Int  ;Y' Print_Area_MI;EZR3  @@  ^2 NumberAmountCivil penalties, total,[Money amounts are in thousands of dollars.] DelinquencyFederal tax depositsFailure to pay Bad checkFraudDaily delinquencyCivil penalties, total Individual income tax:Corporation income tax:Employment taxes: Excise taxes:Estate and gift tax:Type of tax and type of penaltyCivil penalties, total [6]Civil penalties, total [7]Footnotes ContinuedJSOURCE: Chief Financial Officer, Revenue Financial Management OS:CFO:R dCivil penalties assessed [1]d Not shown to avoid disclosure of information about specific taxpayers. However, the data are included in the appropriate totals.dTable 17. Civil Penalties Assessed and Abated, by Type of Tax and Type of Penalty, Fiscal Year 2008 Accuracy [3]Partnership information [4] Other [5]Civil penalties, total [9]*[4] Represents penalties associated with failure to provide information on Form 1065 (partnership return); or 8752 (required payment or refund for an S corporation or partnership under Internal Revenue Code section 7519); or failure to file Form 1065-B (large partnership return) electronically. [5] Represents penalties related to failure to supply taxpayer identification number, failure to report tip income, and other return penalties. [3] Includes penalties for negligence; substantial understatement of income tax; substantial valuation misstatement; substantial overstatement of pension liabilities; substantial estate or gift tax valuation understatement (under Internal Revenue Code section 6662); and understatement of reportable transactions (under Internal Revenue Code section 6662A). Also includes penalties related to negligence or disregard of rules and regulations (under Internal Revenue Code section 6653(a)) assessed on returns due before January 1, 1990.g h Civil penalties, total [11]Nonreturn penalties [12]e[11] Represents penalties associated with Forms 706 (estate tax return) and 709 (gift tax return). ][8] Represents penalties associated with partnership (Form 1065) income and withholding tax.`[12] Represents various penalties assessed and abated for a wide range of noncompliant behaviors, such as noncompliance related to trust fund recovery; to tax return preparers; and to information returns (e.g., Forms 1099, W-2, 3520A, 8027, 8300); as well as aiding and abetting; frivolous return filings; and misuse of dyed fuel. Trust fund recovery penalties assessed to all responsible officers are reduced when one officer or the business pays a portion of the total amount assessed. The amount of trust fund recovery assessments credited was $805,736 (thousands) and is included in the amount abated. Estimated taxEstimated tax [8]Estimated tax [10][6] Represents penalties associated with the Forms 1120 series (corporation income tax return series); 990-C (farmers cooperative return); and 990-T (tax-exempt organization unrelated business income tax return). 9NOTE: Detail may not add to totals because of rounding. [9] Represents penalties associated with Forms 11-C (occupational tax and registration for wagering return); 720 (excise tax return); 730 (tax return on wagering); 990 (tax-exempt organization except private foundation return); 990-PF (private foundation return); 1041-A (trust accumulation of charitable amounts information return); 2290 (heavy highway vehicle use tax return); 4720 (excise tax return of charities and other persons); and 5227 (split-interest trust information return). 1[2] An abatement is a reduction of assessed penalties. IRS may approve an abatement of a penalty for: IRS error; reasonable cause; administrative and collection costs not warranting collection of penalty; discharge of penalty in bankruptcy; and IRS's acceptance of partial payment of assessed penalty. [1] Penalties assessed and abatements of penalties included here were recorded in Fiscal Year 2008 regardless of the tax year to which the penalty may apply.Civil penalties abated [1, 2]m[10] Represents penalties associated with failure by certain tax-exempt organizations to pay estimated tax. oTable 17. 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