l \ dmdixo00 Revenue Service �G(| �01TB�  d褚MbP?_"*+�€%;���羋���V\0151 ��Helv1j��Helvetica-Normala-Normal荲荲荲荲R!蓼抂Helvetica-Normal��1埭Xg��:1j��Helvetica-Normala-Normal荲荲荲荲R!蓼抂Helvetica-Normal��1埭Xg��:1j��Helvetica-Normala-Normal荲荲荲荲R!蓼抂Helvetica-Normal��1埭Xg�B;1j��Helvetica-Normala-Normal荲荲荲荲R!蓼抂Helvetica-Normal��1埭Xg�v:1 ��Helv1 ��Helv1 ��Helv1j�Helvetica-Normala-Normal荲荲荲荲R!蓼抂Helvetica-Normal��1埭Xg棘��&�?'�?(�?)�?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/yy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ss m/d/yy\ h:mm ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)_Regression_Int -F Print_Area_MI-;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  (��C  (�罜 #8��C #8�亮C #�C !��C  �C !��C !���C !���C  (��C  ��C #�C  �C !��C !��C  #9��C  #9�亮C  �C #���C #��亮C #��C #��罜 #��C #��罜 #���C #��亮C #�瘟�C #�瘟亮�€��€��€��€��€��€�U} �@€} �@€} � @€} �@€} � @€} �@€} � @€}  �@€} �@€} �@€} �@€} �@€ G;l;�; ▊;�蔔;%�;� ;&�J€%J' Jo J� J J J� JJ_DJT�J J��JJ絻J�JJeBJ鏏J�JJ!JoJ�JJz�IRS FY 1996 Data Book     >6Table 15 -- Civil Penalties Assessed and Abated (1996)     )!(Amounts in thousands of dollars)     0( Reasonable Cause/' Other     D<� |...............Assessments................|@8 |..........Abatements [1]..............|@8 |..............Abatements...............|?7 |.............Net penalties.............|     Number  Amount Number  Amount Number  Amount Number  Amount      Source ((1) ((2) ((3) ((4) ((5) ((6) ((7) )(8)     ""Total, all civil penalties~ +艬~ +6�&~ +> ~ +%~ + &�~ +Z�7~ +�~ ,2砣 $    %&Individual, total............~ -^-~ -�~ -府A~ -@@~ -.€^~ -芲"~ -肢�~ .獆�     $  Delinquency...............~ /-�~ /军Z~ /琅闌~ /@鏎~ /$�A~ /deA~ /:顈~ 0�-1A             $  Estimated tax.............~ /蘧f~ /隼B~ /@b褸~ /录@~ /p A~ /�9驚~ /`塙A~ 0目.A             $  Failure to pay............~ /, ~ /z鯦~ /�;餈~ /€咧@~ /~7~ /`呼@~ /��~ 0闥D            $  Bad check.................~ /竴 A~ /壤@~ /槴@~ /0傽~ /@継~ /皯@~ /X A~ 0亢@            $  Fraud.....................~ /亩@~ /.A~ /2@~ /爀@~ /袐@~ /€0譆~ /8矦~ 0 咟@            $ Negligence................~ / 繞~ /€j鵃~ /饙@~ /P滰~ /捞跕~ /爲锧~ /婪岳~ 0郮鐯     &  Other [2] ..................~ 1历蹳~ 1}聾~ 1`i@~ 1:@~ 1惎@~ 1澅@~ 1重@~ 2C礍     'Corporation, total [3] ........~ -楿(A~ -:NV~ -蔃~ -繿谸~ -鴓A~ -渂*A~ -帰'~ .�      $ Delinquency...............~ /�A~ /佳A~ /c禓~ /€薂~ /繬覢~ /半A~ /纣@~ 0@有@     $ Estimated tax.............~ /瘥A~ /t�A~ /孈~ /0~ /€逶@~ /繦鸃~ /悷A~ 0葟A     $ Failure to pay............~ /L�A~ /尮A~ /薰@~ /€芾@~ /鹇鯜~ /d�A~ /0� A~ 0夞@     $ Bad check.................~ /h~ /恞@~ /G@~ /@U@~ /€J@~ /&@~ /ⅲ@~ 0 g@     $ Fraud.....................~ /悀@~ /`曥@~ /~ /~ /8@~ /◥@~ /}@~ 0 霡     $ Negligence................~ /饁@~ /�6兀~ /�?~ /@~ /D@~ /�@~ /`t@~ 0�兀       $  Other ....................~ 1s篅~ 1鄜鰼~ 18@~ 1€C@~ 1@e@~ 14濦~ 1惫@~ 2�鰼       'Employment, total [4] .........~ -波m~ -2KJ~ -\�A~ -0hA~ -b~ -6笍~ -J产~ .�*�     $ Delinquency...............~ /0 ;e?;lz�$  Delinquency...............~ /�?�@~ /@>諤~ /喱@~ /敆@~ /€艪~ /娌@~ /袞鸃~ 0€ 蠤            $! Daily delinquency.........~ !/嚅@~ !/疬餈~ !/€迂@~ !/�$銨~ !/€ 藹~ !/�6蠤~ !/€干@~ !0€�臔! ! ! ! ! !!!!!!!$" Failure to pay............~ "/� A~ "/@~ "/劖@~ "/爗@~ "/ 0鉆~ "/8ˊ~ "/p�A~ "0偦@" " " " " """""""$# Federal tax deposits......~ #/€i菮~ #/`扮@~ #/葤@~ #/@禓~ #/ⅰ@~ #/砾袬~ #/@~ #0@鬃@# # # # # #######$$ Bad check.................~ $/牣@~ $/@T@~ $/3@ $/0 [6]~ $/V@~ $/@~ $/虱@~ $0€S@$ $ $ $ $ $$$$$$$$% Fraud.....................~ %/衭@~ %/@~ %/~ %/~ %/@h@~ %/逘@~ %/`c@~ %0u繞% % % % % %%%%%%%$&  Other ...................~ &1共@~ &1婀@~ &1@@~ &1€C@~ &1x夽~ &1@孈~ &1敭@~ &27禓& & & & & &&&&&&&%'Estate and gift, total ......~ '-拦訞~ '-P�A~ '- ~ '-@J覢~ '-j聾~ '-滬@~ '-嚵@~ '.€0訞' ' ' ' ' '''''''$( Delinquency...............~ (/隹@~ (/争@~ (/@婡~ (/€M菮~ (/全@~ (/h鬇~ (/T瑻~ (0€聾( ( ( ( ( ((((((($) Failure to pay............~ )/菮~ )/足@~ )/悤@~ )/春@~ )/醴@~ )/€跕~ )/遣@~ )0柗@) ) ) ) ) )))))))$* Bad check.................~ */纏@~ */@t@~ */A@~ */燾@~ */=@~ */R@~ */爄@~ *0€W@* * * * * *******$+ Fraud.....................~ +/@~ +/傽~ +/~ +/~ +/~ +/~ +/@~ +0傽+ + + + + +++++++$, Negligence................~ ,/"@~ ,/剻@~ ,/~ ,/~ ,/@~ ,/恞@~ ,/@~ ,0旲, , , , , ,,,,,,,$-  Other ...................~ -1p{@~ -1洷@~ -17@~ -1衧@~ -1k@~ -1罆@~ -1i@~ -2蕙@- - - - - -------'.All other, total [7] ..........~ .-hpA~ .-垷A~ .-犦锧~ .-鏎~ .-8n A~ .-萴A~ .-0� A~ ..� 駺. . . . . .......$/ Delinquency...............~ //牪A~ //X A~ //@萱@~ //�*鍬~ //�&酅~ //�A~ //Pc魼~ /0@倦@/ / / / / ///////$0 Estimated tax.............~ 0/@矧@~ 0/€蠤~ 0/衯@~ 0/€h@~ 0/a禓~ 0/斗@~ 0/`r馌~ 00€竺@0 0 0 0 0 0000000$1 Failure to pay............~ 1/�A~ 1/€�腀~ 1/!禓~ 1/軛@~ 1/ A~ 1/瓳~ 1/鄫餈~ 10礍1 1 1 1 1 1111111$2 Bad check.................~ 2/~ 2/T@~ 2/@]@~ 2/.@~ 2/N@~ 2/@~ 2/h烜~ 20M@2 2 2 2 2 2222222$3 Negligence................~ 3/@~ 3/*@~ 3/~ 3/~ 3/.@~ 3/H侤~ 3/(纞 30鄟�3 3 3 3 3 3333333$4 Missing information.......~ 4/j獲~ 4/@~ 4/~ 4/~ 4/辅@~ 4/@~ 4/恥@~ 40H4 4 4 4 4 4444444$5  Other ...................~ 5/€F@~ 5/z@~ 5/~ 5/~ 5/@~ 5/ y@~ 5/C@~ 50,@5 5 5 5 5 5555555&6!Non-return [8] ...............~ 63dNA~ 63駂~ 63~ 63~ 63啸魼~ 63V�=~ 63嗌A~ 64讫*6 6 6 6 6 6666666q7'iNote: Detail may not add to totals due to rounding. With the exception of estimated tax, assessments and 7#7#777#7#777 7 7 7 7 7777777q8'iabatements can apply to any tax year. When the number and/or amount of abatements exceeds assessments the8#8#888#8#888 8 8 8 8 8888888z9'rresult(s) will be a negative number and/or credit amount. Additionally, the law requires that interest be charged 9#9#999#9#999 9 9 9 9 9999999w:'oon late payments. Net interest totaled $4.8 billion on individual returns and $6.0 billion on business returns.:#:#:::#:#::: : : : : :::::::{;s[1] Certain civil penalties have been identified as having been abated due to a reasonable cause judgement made by ;;;;;;;;; ; ; ; ; ;;;;;;;}<�uan IRS employee following specific guidelines. Other abatements are made because of a decrease in the underlying tax.<�<�<�<�<�<�<�<�<� <� <� <� <� <�<�<�<�<�<�<�a=Y[2] Includes failure to supply taxpayer identification number and failure to report tips.6>.[3] Includes Forms 1120 series, 990C and 990T.>>>>><�?4[4] Includes Forms 940, 941, 942, 943, 945 and CT�1.@;xA;UB;!▊C;M蔔D;q�E;{ FJN�Q@I[5] Includes Forms 11C, 720, 730, 990, 990PF, 1041A, 2290, 4720 and 5227.A[6] Less than $1,000.IBA[7] Includes Forms 1041, 1065 and individual retirement accounts.mCe[8] Includes penalties assessable under the Tax Equity and Fiscal Responsibility Act of 1982 and the wDoTax Reform Acts of 1984 and 1986. Examples are failure to file W�2, failure to file proper information returns JEB(e.g. 1099), and the penalty for promoting an abusive tax shelter.QF*ISOURCE: Internal Revenue Service, 1996 Annual Data Book, Publication 55B.= ���%�> ����?�?�?�?m<�<$倭-GB賥LOwL>�\L\再尜>裒^�(��./D^蔩 嗁嗁_蔩RPV貯./D\賥L囐wLn�(gB\蔩 勝wL|俚_ 勝蕾% 勝t/RLP茿�劼�ㄙV%GB�wL>蔩 钨�桝寿wL�wL^/匈V%GB�wL>漱/茿趙L達 tPt/跒桝趙L*���qq     ��" 0�������������������������������