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>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, ,
,,,
,,,,,,,$- Other ...................~
-1p{@~
-1洷@~
-17@~
-1衧@~
-1k@~
-1罆@~
-1i@~
-2蕙@- -
---
-------'.All other, total [7] ..........~
.-hpA~
.-垷A~
.-犦锧~
.-鏎~
.-8nA~
.-萴A~
.-0�A~
..� 駺. .
...
.......$/ 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
000
0000000$1 Failure to pay............~
1/�A~
1/€�腀~
1/!禓~
1/軛@~
1/A~
1/瓳~
1/鄫餈~
10礍1 1
111
1111111$2 Bad check.................~
2/~
2/T@~
2/@]@~
2/.@~
2/N@~
2/@~
2/h烜~
20M@2 2
222
2222222$3 Negligence................~
3/@~
3/*@~
3/~
3/~
3/.@~
3/H侤~
3/(纞
30鄟�3 3
333
3333333$4 Missing information.......~
4/j獲~
4/@~
4/~
4/~
4/辅@~
4/@~
4/恥@~
40H4 4
444
4444444$5 Other ...................~
5/€F@~
5/z@~
5/~
5/~
5/@~
5/ y@~
5/C@~
50,@5 5
555
5555555&6!Non-return [8] ...............~
63dNA~
63駂~
63~
63~
63啸魼~
63V�=~
63嗌A~
64讫*6 6
666
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
777
7777777q8'iabatements can apply to any tax year. When the number and/or amount of abatements exceeds assessments the8#8#888#8#888 8
888
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
999
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.=
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