� \pdmdixo00 �F��O-B� d褚MbP?_"*+�€%��1��Arial1��Arial1��Arial1��Arial1��Arial��&�?'�?(�?)�?Mdx��"dx��?�?@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_);_(* $#,##0.00$;_(* "-"??_);_(@_)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 �亮C (��C $�罜"0�亮C"�C �C $�亮C (�亮C ,�亮C (瘟亮C ,瘟亮C (�罜 ,�罜#0�翐€��€��€��€��€��€�U}羮�� F �l �A �- �Zn �� Z€ �� € �� t �� € �� { ��{ �� € �� { ��T ��} �� €=5Table 15 - Civil Penalties Assessed and Abated (1997))!(Amounts in thousands of dollars)% Reasonable Cause# Other# Assessments$ Abatements [1]# Abatements$ Net penaltiesSourceNumberAmountNumberAmountNumberAmountNumberAmount"Total, all civil penalties~ �~ 孥"~ 8%A~ 恞#A~ 鷩�~ 簥~ z*~ n�#Individual Total~ $B8~ $杘~ $XSA~ $ .鯜~ $�&9A~ $\� A~ $芖�~ $Z� Delinquency~ 犋�~ 86A~ `@~ �锧~ xA~ 岒A~ 鎚o~ ZB Estimated tax~ 謔�~ � J~ €叛@~ 籃~ 8� A~ p唑@~ b\y~ D Failure to pay~ 2�~ FP~ €&馌~ €_谸~ 6|:~ 驚~ ^�~ 喗I Bad check~ 楰A~ p聾~ 集@~ 8匑~ &臔~ 剶@~ HzA~ 緻 Fraud~ @~ cA~ <@~ R睝~ 貓@~ 郂~ 麓@~ ↓@ Negligence~ 脯@~ 鄷鵃~ X園~ ~ @埔@~ 犡鍬~ 湎纞郆隌 Other [2]~ @褸~ 篅~ 燻@~ 8@~ 劏@~ 季@~ 猛@~ (摾#Corporation Total [3]~ $郳)A~ $�33A~ $资@~ $@~ $纊�@~ $\GA~ $%A~ $啩7 Delinquency~ h�A~ @�A~ 朔@~ 褸~ .訞~ pqA~ 狋兀~ 8XA Estimated tax~ |A~ H� A~ ▓@~ 紲@~ 誁~ €鰼~ �A~ 愖A Failure to pay~ �A~ 炔A~ 暫@~ €@~ P魼~ @G馌~ �A~ �A Bad check~ 颞@~ 鋹@~ €G@~ €L@~ €T@~ €B@~ 皈@~ 貛@ Fraud~ P傽~ 觞@~ ~ ~ =@~ 詸@~ h侤~ 皪麫 Negligence~ 恜@~ 鄽顯~ @~ &@~ G@~ a艪~ k@~ `闌 Other~ €:繞~ k馌~ @~ A@~ @l@~ b~ 嬁@~ 薪餈#Employment Total [4]~ $啹N~ $廾~ $(� A~ $A~ $ν^~ $r軅~ $N羿~ $乞w Delinquency~ D�9A~ x�&A~ @夸@~ @鍬~ ╜A~ ╛ A~ 諴Y~ 肛A Failure to pay~ >~ 貒A~ 隌~ €N薂~ 辵-~ 垬A~ 綟�~ aA Federal tax deposits~ >v�~ ~ 枭A~ XJA~ d�"A~ &m~ �!FA~ 嶥F Bad check~ w鳣~ €娏@~ 婡~ 0丂~ |揁~ 丂~ 篦@~ 尉@ Fraud~ 丂~ €豪@~ ;@~ m@~ @\@~ 纝@~ `y@~ @ Other~ 攵@~ =艪~ @R@~ €S@~ 貖@~ 〡~ G矦~ 溈@#Excise Total [5]~ $濑A~ $4�A~ $忿@~ $@嬰@~ $郩驚~ $灵@~ $�=A~ $P�A �X! ��" ��# ��n$ ��% ��& ��' ��€( ��) ��* ��+ ��t, ��- ��. ��€/ ��0 ��1 ��2 ��{3 ��{4 ��5 ��6 ��€8 ��9 ��: ��; ��{<� ��T= �c}> �e? �: Delinquency~ �A~ €誁~ 霪@~ 臄@~ 翤~ 尾@~ 庶@~ € 蜙! Daily delinquency~ !牐鞞~ !Pя@~ !缯@~ !呪@~ !€湮@~ !�螥~ !钫@~ !斞@" Failure to pay~ "8� A~ "€r菮~ "k癅~ "€w@~ "5锧~ "b稝~ "犔A~ "窣# Federal tax deposits~ #G碄~ #`錊~ #X匑~ #_蠤~ #紬@~ #譆~ #Z~ #|$ Bad check~ $p睝~ $Z@~ $5@~ $@~ $ b@~ $2@~ $时@~ $繱@% Fraud~ %r@~ %消@~ %~ %~ %G@~ %鄖@~ %`n@~ % 蝶@& Other~ &~禓~ &7翤~ &:@~ & @~ &鑹@~ &$楡~ &'矦~ &]継'#Estate and Gift Total~ '$困譆~ '$�A~ '$剩@~ '$@X褸~ '$€缕@~ '$牐A~ '$€毭@~ '$€Q鏎( Delinquency~ (€翤~ (�(A~ (P岪~ (€g菮~ (癅~ ( 鼬@~ (^癅~ (@4貮) Failure to pay~ )羲@~ )�锧~ ),楡~ )薹@~ )@~ )@瓦@~ )3礍~ )饺@* Bad check~ *€r@~ *x@~ *€B@~ *郺@~ *€K@~ * d@~ *€i@~ *€T@+ Fraud~ +*@~ +橜~ +~ +~ +�?~ +€A@~ +(@~ +€楡, Negligence~ ,(@~ ,舀@~ ,~ ,~ ,@~ ,<@~ , @~ ,毃@- Other~ -Pu@~ -暥@~ -&@~ -€B@~ -繾@~ -笓@~ -€h@~ -伇@.#All Other Total [7]~ .$d;A~ .$gA~ .$饜餈~ .$纁顯~ .$pZA~ .$�A~ .$餴A~ .$€~馌/ Delinquency~ /s A~ /x�A~ /`鲰@~ / B頏~ /營鏎~ /萿A~ /0F鶣~ /`鉆0 Estimated tax~ 0杏鳣~ 0€褸~ 0p}@~ 0n@~ 0蹙@~ 0盄~ 0泅@~ 0€薂1 Failure to pay~ 1�A~ 1馑@~ 1稝~ 1垷@~ 1`鵃~ 1柗@~ 1`夫@~ 1L窣2 Bad check~ 2~ 2纁@~ 2`@~ 2M@~ 2€O@~ 20@~ 2敚@~ 2繲@3 Negligence~ 3�? 3%0 [6]~ 3~ 3~ 3~ 3~ 3�? 3%0 [6]4 Missing information~ 4&碄~ 4毲@~ 4~ 4~ 4~ 4~ 4&碄~ 4毲@5 Other~ 5R@~ 5衹@~ 5~ 5~ 5@~ 5繿@~ 5@P@~ 5u@6!Non-return [8]~ 6"€q兀~ 6"Ji�~ 6!~ 6!~ 6"@~ 6"╰*A~ 6"@F鶣~ 6"�O�8�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. When �9�the number and/or amount of abatements exceeds assessments the result(s) will be a negative number and/or credit amount. Additionally, the law requires�:�that interest be charged on late payments. Net interest totaled $5.2 billion on individual returns and $4.3 billion on 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 specific _<�Wguidelines. Additional 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.@�dA�UB�EC�MnD��E��Q@I[5] Includes Forms 11C, 720, 730, 990, 990PF, 1041A, 2290, 4720 and 5227.AA9[6] If amount is less than $1,000 then a zero is entered.IBA[7] Includes Forms 1041, 1065 and individual retirement accounts.�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.IEASource: 1997 Internal Revenue Service Data Book, Publication 55B.= X��%�> ��" ��