l \ dmdixo00 Revenue Service }K�9 ��3B� d褚MbP?_"*+�€%��1j��Helvetica-Normala-Normalb烡烡� 烡烡R!蓼抂Helvetica-Normal��1埭X/6�8:1j��Helvetica-Normala-Normalb烡烡� 烡烡R!蓼抂Helvetica-Normal��1埭X/6�|:1j��Helvetica-Normala-Normalb烡烡� 烡烡R!蓼抂Helvetica-Normal��1埭X/6��:1j��Helvetica-Normala-Normalb烡烡� 烡烡R!蓼抂Helvetica-Normal��1埭X/6�;1j��Helvetica-Normala-Normalb烡烡� 烡烡R!蓼抂Helvetica-Normal��1埭X/6�8:��&�?'�?(�?)�?Md,,�"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$0%0.00%0.00E+00 #\ ?/?#\ ??/?? m/d/yy d\-mmm\-yy d\-mmm mmm\-yyh:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ssm/d/yy\ h:mm##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* $#,##0$;_("$"* "-"_);_(@_),)_(* #,##0_);_(* $#,##0$;_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* $#,##0.00$;_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* $#,##0.00$;_(* "-"??_);_(@_) -F C� �C� ��C� ��C� ��C� ��C� ��C� ��C� ��C� ��C� ��C� ��C� ��C� ��C� ��C� ��C �C!� ��C� ��C � ��C� ��C � ��C �C ��C ��C#0��C#0��C#�C 瘟�C �C $瘟�C $��C $�亮C $�罜 $瘟亮�€��€��€��€��€��€�U}�@€}$@€}�@€} m@€ Klo5V▊蔔\� ��o�� 慇�a �Z� � �� 絻 �� o �eB � �? � �! �� IRS FY 1995 Data Book >6Table 15 -- Civil Penalties Assessed and Abated (1995) !(In thousands of dollars) ' Reasonable Cause# Other 5-|...............Assessements................|6.|..............Abatements [1]...............|7/|.................Abatements..................|80|................Net penalties.................| NumberAmountNumberAmountNumberAmountNumberAmount "Total, all civil penalties~ R~ F~ ,� A~ �?A~ 茌KA~ z`4~ 畭~ Yf$Individual Total............~ .�~ J嗶~ 皅A~ 牃駺~ Z礯~ 蝋$~ �~ 謣�$ Delinquency...............~ :洇~ J宐~ 嗷锧~ @@~ 琽A~ 蔫A~ =�~ 鸶3A$ Estimated tax.............~ .W~ �=~ @6袬~ €@~ p�A~ 谗@~ 珿~ 孛+A$ Failure to pay............~ r�~ .~ €N鞞~ €队@~ =+A~ 饸鰼~ z椡~ 凘/A$ Bad check.................~ h�A~ ]紷~ j~ pv@~ 緻~ 饗@~ 恀 A~ x窣$ Fraud.....................~ T礍~ 岦@~ ,@~ H@~ $旲~ �這~ @~ 犅鬇$ Negligence................~ 萑@~ 鵃~ (擛~ 罍@~ 嗤錊~ 黎鬇~ �7嗬~ 偼@& Other [2] ..................~ `п@~ 峡@~ 爂@~ <@~ 戤@~ 潞@~ @B這~ 膿@&Corporation Total [3] ........~ V�.~ z8�~ €呷@~ 鲤褸~ `A~ P"A~ �#A~ 鐓$ Delinquency...............~ 癪A~ hJ8A~ 禓~ 吰@~ 辣袬~ 饂A~ 嵇@~ `.5A$ Estimated tax.............~ 坤A~ H�A~ 貏@~ 膼@~ €訞~ 0&馌~ 躕A~ P过@$ Failure to pay............~ {A~ 尋A~ 俑@~ ü@~ @}鯜~ `鰼~ 瑞A~ TvA$ Bad check.................~ 4~ m@~ A@~ 纅@~ @P@~ @R@~ n~ 6�$ Fraud.....................~ �@~ �&酅~ ~ ~ =@~ D~ ~@~ �郂$ Negligence................~ ▋@~ p�A~ ~ ~ @R@~ p擛~ `丂~ 悷A$ Other ....................~ }矦~ 繱駺~ $@~ E@~ €a@~ 滰~ 绮@~ 儡馌&Employment Total [4] .........~ 龇�~ #~ 癰A~ p�A~ �f~ 黾j~ �6~ 翰�$ Delinquency...............~ 喎x~ N�#~ \闌~ @~ (� A~ p燒@~ �:A~ 皈A$ Failure to pay............~ :�~ A~ @损@~ c聾~ 钴/~ 丽霡~ ~刃~ 覆A$ Federal tax deposits......~ JQ~ 濫�~ A~ �2A~ 幘(~ *歘~ 桷IA~ €$>A$ Bad check.................~ 牽魼~ 卑@~ 皛@~ a@~ 貛@~ `a@~ @c魼~ <疈$ Fraud.....................~ 0|@~ 1腀~ ~ ~ 繮@~ m@~ x@~ 矫@$ Other.....................~ 碄~ @蠤~ €S@~ @T@~ (孈~ P朄~ ,碄~ 6虭&Excise Total [5] .............~ 拳A~ 惼A~ `郂~ 燿鐯~ �,頏~ 繢鉆~ 溴A~ p阁@ lo! �" �▊# �蔔$ �% � & ��' �o( ��) �� * ��+ �, � - ��. �慇/ �a0 �Z�1 � 2 ��3 �4 �絻5 ��6 �o7 �eB8 �9 �?: �; Y!<� ��= �> �? p$ Delinquency...............~ X A~ €贎~ 懂@~ 窣~ 7聾~ 摮@~ 军@~ €i蜙$! Daily delinquency.........~ !爭锧~ !癠餈~ !缞諤~ !缼釦~ !@)蠤~ !袬~ !€胰@~ ! €r艪$" Failure to pay............~ "蠦A~ "€腀~ "x癅~ "悐@~ "€欈@~ "勃@~ "嚯A~ " T窣$# Federal tax deposits......~ #ㄊ@~ #镭貮~ #x橜~ #矦~ #Fˊ~ #€@聾~ #€g罖~ # €嫫@$$ Bad check.................~ $歙@~ $€N@~ $.@ $0 [6]~ $€Y@~ $@~ $ˊ~ $ €M@$% Fraud.....................~ %葋@~ %@囌@~ %~ %~ %`@~ %帧@~ %恵@~ % €L覢$& Other ...................~ &@~ &@袬~ &D@~ &€K@~ & 嘆~ &4桜~ &讷@~ &!螥$'Estate and Gift Total ......~ '忠@~ '狘鼲~ '槤@~ '€嬏@~ '€繞~ 'p栺@~ '€炅@~ ' `┽@$( Delinquency...............~ (惣@~ (@唧@~ (葐@~ (€^翤~ (d~ ( V鐯~ ( 珸~ ( €≌@$) Failure to pay............~ )艪~ )@h酅~ )剳@~ )@~ )煶@~ )@~ )碄~ ) €勖@$* Bad check.................~ *p@~ *纁@~ *<@~ *繼@~ *8@~ *L@~ *€i@~ * 6�$+ Fraud.....................~ +@~ +瑸@~ +~ +~ +�?~ +"@~ +@~ + 垶@$, Negligence................~ ,3@~ ,p|@~ ,~ ,~ ,@~ ,繱@~ ,0@~ , €w@$- Other ...................~ -爖@~ -〡~ -0@~ -J@~ -f@~ -橜~ -@m@~ -$楡&.All Other Total [7] ..........~ .l8A~ .阜A~ .€哏@~ .@嶆@~ .�驚~ .`/A~ .8bA~ . 斻@$/ Delinquency...............~ /h�A~ /� A~ /@镤@~ /鄺錊~ /€曓@~ /楾A~ /衋驚~ / €@$0 Estimated tax.............~ 0` 霡~ 0@~ 0@s@~ 0`d@~ 0奖@~ 0柂@~ 0@@~ 0 q紷$1 Failure to pay............~ 1皎鸃~ 1€嚵@~ 1斓@~ 1x汙~ 1@M銨~ 1兀@~ 1�#餈~ 1 D睝$2 Bad check.................~ 2礇@~ 2M@~ 2€X@~ 2€D@~ 2Q@~ 2@~ 2橜~ 2 &@$3 Negligence................~ 3€C@~ 3鄌@~ 3~ 3~ 37@~ 3=@~ 30@~ 3 @l@$4 Missing information.......~ 4@~ 4€倭@~ 4~ 4~ 4!盄~ 4鹆@~ 4~ 4 €F�$5 Other ...................~ 5B@~ 5@X@~ 5~ 5~ 5@~ 5?@~ 5@@~ 5 €P@&6Non-return [8] ...............~ 6$M A~ 6LA~ 6~ 6~ 6Q�@~ 6犖?A~ 6�A~ 6!�*9A�7�Note: Detail may not add to totals due to rounding. With the exception of estimated tax, assessments and abatements can apply to any tax year.777777�8�Additionally when the number and/or amount of abatements exceeds assessments the result(s) will be a negative number and/or credit amount. 888888�9�Additionally, the law requires that interest be charged on late payments. Net interest totaled $4.5 billion on individual returns and $8.7 billion on 999999:business returns.::::::�;�[1] Certain civil penalties have been identified as having been abated due to a reasonable cause judgement made by an IRS employee following;;;;;;d<�\specific guidelines. Other abatements are made because of a decrease in the underlying tax.<�<�<�<�<�<�b=Z[2] Includes failure to supply taxpayer identification number and failure to report tips. ======0>([3] Includes Forms 1120, 990C and 990T.>>>>>>=?5[4] Includes Forms 940, 941, 942, 943, 945 and CT-1.??????@ xoA �B ]▊C �蔔D �E � J U�T@L[5] Includes Forms 1041A, 5227, 990PF, 990, 4720, 2290, 11C, 720 and 730.@@@@@@A[6] Less than $1,000.AAAAAAJBB[7] Includes Forms 1041, 1065 and individual retirement accounts.BBBBBB�C�[8] Includes penalties assessable under the Tax Equity and Fiscal Responsibility Act of 1982 and the Tax Reform Acts of 1984 and 1986. �D�Examples are failure to file W-2, failure to file proper information returns (e.g. 1099), and the penalty for promoting an abusive tax shelter.QEISOURCE: 1995 Internal Revenue Service, Annual Data Book, Publication 55B.J______________________J__________________J______________J__________________J______________J__________________J_______________J________________= xK�$+> ��" ��