�\pJames N. Willis �gB&��3鉉B� d褚MbP?_"*+�€%��羋��\01551��Helv1��Arial1��Arial1��Arial1��Arial1��Arial1��Arial1��Arial1��Arial1��Arial1��Arial1x�Arial1��Arial1��Arial��&�?'�?(�?)�?MdXX�"dXX�?�?@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$0%0.00%0.00E+00 #\ ?/?#\ ??/?? m/d/yy d\-mmm\-yy d\-mmm mmm\-yyh:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ssm/d/yy\ h:mm+(#,##0" ";\-#,##0" ";\-\-" ";@" "$General$##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* $#,##0$;_("$"* "-"_);_(@_),)_(* #,##0_);_(* $#,##0$;_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* $#,##0.00$;_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* $#,##0.00$;_(* "-"??_);_(@_)_Regression_Int -f Print_Area_MI-DC� �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 (��C �C !��C �C �纹C ��C �纹罜 ��亮C $��罜 "��罜 $��亮C "��亮C ��罜 "��罜 ��罜 ��亮C ��亮C (纹罜 8�罜 "8�亮C (�罜!��罜 !��罜 !��亮C !��亮C!��亮C �纹�C �纹罜 ��亮C ��亮C #��罜 #��亮C �纹�C ��亮C "!�纹�C "!�纹罜 "!��亮C "!��亮C $�瘟�罜 "��罜 $��亮罜 "��亮罜 $��罜 ��罜 "��罜 ��罜 ��亮罜 ��亮罜 $�瘟罜 �C 8�罜霢��罜霢��罜霢�亮翐��U}�亮}�亮} �亮} �亮}�亮} � 亮}�亮}� 亮}�亮}� 亮 g �l@ ��@ �7@ �Z� �� Z� �� Z� �z� �Z� �� Z� �� Z��g��wTable 29 -- Civil Penalties Assessed and Abated, by Type of Penalty and Type of Tax, Fiscal Year 1999. Revised 10-2002 3+[Money amounts are in thousands of dollars]+ Civil penalties assessed '<�Reasonable cause abatements [1]=:Other abatements 54-Net civil penalties assessed after abatements53L+Type of penalty and abatements, type of tax!>?;!67,@J@J@J@J,ANumber#AmountANumber#AmountANumber#AmountANumber#Amount,B$B$B$B$-~ C�?~ %@~ C@~ %@~ C@~ %@~ C@~ % @ . D " D " D " D " /Civil penalties, total~ E抰� &`逍b�pA~ E哸2 &篒\�-A~ M尸�~ &�"~ M*r� &削SC&|\A.F'F'F'F'/Individual income tax~ E鰆�&€旵;篞A~ E�A&+�$�@~ M€9A~ &焯#A~ MB]�&~j间駚MA 0 Delinquency~ G�2� (�z�29A~ G0&驚 (瓽釘@馌~ GT�A~ (A~ G唴p (琨﹒1A0 Estimated tax~ G歗^(y�&慯�3A~ G@烈@~ (�-A~ G�A~ (瓠魼~ GT~ (棪c0 Failure to pay~ G矃�(Zd�o8A~ Gd�A(\徛鮘傜@~ G猀B~ (�;鼲~ G 4�(�$�:�5A0 Bad check~ GXA(逍"圪砣@~ GС@~ ( UA~ G吖@~ (,~ G� A(;逴嶇帕@ 0 Fraud~ G((ffff谸駺~ G?@(篒+oh@~ N8丂~ (A罖~ N8烜(X9磩餈 0 Negligence~ G€凘~ (X~ Gx€@(^篒[堾~ G-紷~ (€@~ G澓�(呺Q1 Other [2]~ OO紷*荎7� 獲~ HT@*篒+'9@~ HD汙~ *\濦~ H岸@*棼RQ桜"D"D"D"D""/Corporation income tax [3]~ E>�2&1琝伃+A~ E@蛑@&m琨㎝嗐@~ E燘�@~ &>�*~ E8�$A&祝p鳊A0 Delinquency~ G狘A(\徛u晇A~ G究@(悯(\�-誁~ G€诵@~ ((�A~ G€墅@(/�$鎆咐0 Estimated tax~ Gl�A(w緹氳�A~ GH廆(傥鱯稝~ G諤~ (�A~ G(A(D媗幺MA0 Failure to pay~ Gt6A(�呺sA~ G€匪@(1��&臔~ G`r魼~ (0� A~ G@� A(� 坾蘩0 Bad check~ G埁@(#垸~妀緻~ G@d@(+�傥鼦@~ G郼@~ (8侤~ G(徛�(|$稝0 Fraud~ G鄋@(V=薂~ G~ (~ G8@~ (H€@~ G鄈@(@5^荷@0 Negligence~ GO@(V-睲;薂~ G~ (~ G,@~ (€|聾~ GH@(H醶铥瓳2 Other~ H敧@*殭櫃5@~ H1@*D媗琨9B@~ H e@~ *€燎@~ H 〡*6^篒攍跕"D"D"D"D" /Employment taxes [4]~ E饬N&省E齎A~ EㄗA&瓽�:0�"A~ E^頫~ &狤�~ E摞�&/�$6EA 0 Delinquency~ G綛_(1�4�%A~ G 插@(逍"邸痃@~ Gx�A~ (酂A~ G緹R(崡nb&A �l�! ��" ��# ��$ ��% ��& ��' �Z�( ��) ��* ��+ ��, ��- ��. ��/ ��0 ��1 ��2 �Z�3 ��4 ��5 ��6 ��7 ��8 ��9 ��: �Z�; ��<� ��= ��> ��? �� 0 Failure to pay~ G�� (崡n抯 A~ G郠頏 (誼�&翊蜙~ G~�,~ (怢A~ G頨� (t� A!0 Federal tax deposits~ !G��!(h戫t＂RA~ !G犡 A!(R�E5� A~ !Gv�%~ !(騕�~ !G�+IA~ !(L0"0 Bad check~ "G`燌@"(紅�鋫虭~ "G『@"(1�Z酾@~ "G戡@~ "(ⅲ@~ "G鯜"(�"垸螠翤#0 Fraud~ #G0q@#(篒K 禓~ #G~ #(~ #G€H@~ #(P丂~ #G@l@#(琨蝓矦$0 Negligence~ $G7@~ $(!溥@~ $G~ $8~ $G繳@~ $(悙@~ $GP�$(� 半喞%2 Other~ %H%*逴崡媳@~ %H5@%*�&13@~ %Hx丂~ %*€〡~ %H,滰%*轔崡铐揁&"&D&"&D&"&D&"&D&"'/Excise taxes [5]~ 'E琻A'&覯b悕�A~ 'E� 郂'&V�侚@~ 'EPX馌~ '&�鳣~ 'EdA'&Zd;U橖@(0 Delinquency~ (G燫A((?5^篿曒@~ (G柆@((F扼钉@~ (G€D罖~ ((澙@~ (G橗@((襇耙@)0 Daily delinquency~ )G 届@)(矟铵咞A~ )G蓝譆)(朇媗軨鬇~ )G€浹@~ )(@z鍬~ )G(蠤)(8慈v爨@*0 Estimated tax~ *G？@*(;逴崡l瓳~ *GA@~ *(;獲~ *G皭@~ *(4擛~ *GU籃*(j紅S+0 Failure to pay~ +G鴓 A~ +(疣菮~ +Gb瑻+(榥兝雺@~ +G鄰鉆~ +(N窣~ +GxA~ +(iZ!A,0 Federal tax deposits~ ,G€壟@,(殭櫃僵霡~ ,GD怈,(%仌q袬~ ,G搐@~ ,(�2酅~ ,Gḿ@,(l戫|虻@-0 Bad check~ -G嵃@~ -(�餈~ -G€L@-8傥鱏僐@~ -G k@~ -(恜@~ -G霎@-(X9慈u@.0 Fraud~ .G€T@.(削S�M鉆~ .G~ .(~ .G@[@~ .( 夽~ .G;�.(X9磮溻@/0 Negligence~ /G,@/(逍"垸緈@~ /G@/8[6]~ /G5@~ /(纊@~ /G"�/(游鱏鉫0@02 Other~ 0H纙@0*�Zd{文@~ 0H @09V-矟�7@~ 0HG@~ 0*€j@~ 0H`w@0*x閂X腀1"1D1"1D1"1D1"1D1"2/Estate and gift tax [7]~ 2E撧@2&j剪蕗A~ 2EX狜2&I+ф軥~ 2E@蠤~ 2&0w A~ 2E€兤@2&S��76鏎30 Delinquency~ 3G^艪~ 3(胦r~ 3G〞@3(篒城誁~ 3G礍~ 3(8uA~ 3GR睝3(F`逍湿軥40 Failure to pay~ 4G@匆@~ 4(3k~ 4G饾@4(削S�%緻~ 4G€-臔~ 4(`[頏~ 4G@4(晕鱏傥@50 Bad check~ 5G鄕@5(`逍"勐怈~ 5GO@5(兝省ou@~ 5G€L@~ 5( l@~ 5Gpq@5(匚鱏銐@60 Fraud~ 6G�?6(V-矟鐕@~ 6G~ 6(~ 6G@~ 6(€^@~ 6G纞 6(乫顯70 Negligence~ 7G@7(NbX9:@~ 7G~ 7(~ 7G~ 7(~ 7G@7(NbX9:@82 Other~ 8H纑@8*^篒偝〡~ 8H @~ 8*欯~ 8H繽@~ 8*ˊ~ 8H燿@8*"垸~j豨@9"9D9"9D9"9D9"9D9":/All other taxes [8]~ :E�A~ :&n�~ :E嗌頏:&�&1则頏~ :E傈鯜~ :&=FA~ :EHvA:&樱p=_�A;0 Delinquency~ ;G修 A;(�貼kzFA~ ;G@鲨@;(B`逍畃鞞~ ;G蓝锧~ ;(� �~ ;G g麫~ ;(K!�<�0 Estimated tax~ <�Gp@~ <�(/毚~ <�G▍@<�(5^篒杮@~ <�G翤~ <�(瘟@~ <�G@岟@<�(/�$愑@=0 Failure to pay~ =GP兀=(潦﨩覢~ =G€吪@=(^篒聯~ =G;軥~ =(栏@~ =G�鬇~ =(G紹>0 Bad check~ >G珊@>(9慈v旧€@~ >G爇@>(扼a@~ >G繰@~ >(5@~ >G」@>(m兝蔯w@?0 Negligence~ ?G~ ?(~ ?G~ ?(~ ?G@~ ?(&@~ ?G�?(5^篒�&�@ �l�A ��B ��C �Z�D ��E ��F ��G �|@H �m@I �@J �m@K �]@L �n@M �n@N �=@O �r@P�v@Q�q@R�K@S�!@T�_@U�t@V�;@W�s@X�s@Y�x@Z�S@[�q@\�t@]�p@^�s@_�q@@0 Missing information~ @G(~ @(鲃%~ @G~ @(~ @G魻@~ @(`�@~ @G袆@@( 仌C�A2 Other~ AH爒@A*堿`�〡~ AH~ A*~ AH@U@~ A*鄖@~ AHPq@A*� 皉柁B"BDB"BDB"BDB"BDB"C3Non-return taxes [9]~ CI�<AC)ㄆK棗�7A~ CI~ C)~ CIp(驚~ C)琀~ CIㄥA~ C)�(�pDKh[1] Certain civil penalties have been identified as having been abated due to reasonable cause judgment DDDDDDDDlEKdmade by an IRS employee following specific guidelines. Additional abatements are made because of a EEEEEEEE(FK decrease in the underlying tax. FFFFFFFFiGKa[2] Includes failure to supply taxpayer identification number, failure to report tip income, and HKmiscellaneous.iIKa[3] Represents penalties associated with Forms 1120 (corporation income tax return series); 990C YJKQ(farmers' cooperatives); and 990-T (tax-exempt organization business income tax).jKKb[4] Represents penalties associated with Forms 940 (employer's unemployment tax); 941 (employer's jLKbemployment tax); 942 (household employment tax); 943 (agricultural employment tax); 945 (withheld 9MK1income tax); and CT-1 (railroad retirement tax). nNKf[5] Represents penalties associated with Forms 11C (occupational tax and registration, wagering); 720 rOKj(basic excise tax return); 730 (wagering tax); 990 (basic tax-exempt organization return); 990PF (private mPKefoundation); 1041A (trust accumulation of charitable amounts); 2290 (highway heavy vehicle use tax); GQK?4720 (excise tax, charities); and 5227 (split-interest trusts).RK[6] Less than $1,000.[SKS[7] Represents penalties associated with Forms 706 (estate tax) and 709 (gift tax).pTKh[8] Represents penalties associated with Forms 1041 (estate and trust income tax); 1065 (partnerships); 7UK/and individual retirement arrangements (IRA's).oVKg[9] Represents penalties assessable under the Tax Equity and Fiscal Responsibility Act of 1982 and the oWKgTax Reform Acts of 1984 and 1986. Examples include failure to file Form W-2 (wage and tax statement); tXKlfailure to file proper information returns (such as the Form 1099 for payers reporting interest or dividend OYKGdistributions); and the penalty for promoting an "abusive tax shelter."mZKeNOTES: An "abatement" is a reduction of tax assessment and related interest and penalties resulting p[Khfrom excessive tax assessments, penalties, and interest due to IRS error, administrative and collection l\Kdcosts not warranting collection of the amount due, unpaid assessments discharged in bankruptcy, and o]KgIRS acceptance of partial payment of unpaid tax assessment in settlement of the balance due. With the m^Keexception of estimated income tax, assessments and abatements can apply to any tax year. Therefore, i_Kathe abatements in Fiscal Year 1999 (columns 3 through 6) may not be altogether comparable to the `�x@a�p@b�r@c�s@d�v@e�s@f�@l`Kdassessments (columns 1 and 2). As a result, when abatements are subtracted from the assessments in naKfthis table, it is possible for the abatements to exceed the assessments (columns 7 and 8). When this obKgoccurred, the result is a negative frequency or amount. In addition to the assessments and abatements rcKjshown, the law required that interest be charged on late payments. Such interest is not reflected in the odKgdata. Net interest totaled $4.3 billion on individual returns in Fiscal Year 1999 and $3.0 billion on eKbusiness returns.4fK,SOURCE: 1999 IRS Data Book, Publication 55b.= �X/�"> ��?�?�?�?mD毉d�苎閣躺蟅屔暟躺蟅l�� 様�€�壥�*0吧壥様�€�様�€��*0�*0€��)様�犽負�d��(0€�l�(0負�漤d�漤��(P�X�`�h�p�x�漤qq ��" ��