� \pjnwill00 ZS� � q5B�  dMbP?_"*+�%����d���\0151 ��Helv1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 x�Arial��&�?'�?(�?)�?M dXX�"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\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ss m/d/yy\ h:mm+(#,##0" ";\-#,##0" ";\-\-" ";@" " \(General\))&#,##0" ";\-#,##0" ";"-- ";@" " ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)_Regression_Int -Y 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  (��C  �C !��C $��C  ��C  ��C  �C "��C  !��C "���C  (C 8�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 $��C  ,�C  ,�C  ,�C  ,�C #��C #��C  <�C  �C !�C �C  �C ��C �C  ��C  ,�C !��������������U} } �  Z�l@���@�7@ �Z��G�����z��Z���� �Z� ��� ��� ��� ����������������Z��������������������������Z�����������@���m!eTable 26 -- Civil Penalties Assessed and Abated, by Type of Penalty and Type of Tax, Fiscal Year 2000  3+[Money amounts are in thousands of dollars]#AN9 Civil penalties assessedL;N3 Reasonable cause abatements [1]L@N8 Other abatementsO?N7 Net civil penalties assessed after abatementsL M3$+Type of penalty and abatements, type of tax+Number9Amount2Number2Amount2Number2Amount2Number2Amount%~ "�?~ :@~ 3@~ 3@~ 3@~ 3@~ 3@~ 3 @&;&&&&&&,Civil penalties, total~ -[<[4nA~ 4%4Co�A~ C>C� c9cA~ 4X]45^mfk`A( =5AAAAA 'Individual income tax~ D�~ >+=h~ 6h1A 6h�A~ D_8A D�&A~ D4 DCJA ) Delinquency~ X/>A ?~j\5A~ 7@ 7ףp=̂@~ EA E�"A~ Eƫa EX9+A     ) Estimated tax~ l ?-J5A~ 7@ 7J +׀@~ EA EMb@~ Ea E7A@i3A  ) Failure to pay~ �~ ?W>>"~ 7^@ 7ףp=~_@~ E0A EwUA~ Ee EZd;� 3A  ) Bad check~ OA ?-@~ 7@@ 7�!@~ E@ E/�$v@~ E�A E`"k@) Fraud~ @~ ?r�~ 7<@7'1�@~ Ez@EH@~ E̔@E#~@) Negligence~ @?�(\Z@~ 7 s@7+�� @~ Eh@E~j|@@~ EEa"+@. Other [2]~ /c@@xN@~ 8L@~ 8ڙ@~ Fd@~ F �A~ F@Fl@&;&BEEEE"'Corporation income tax [3]~ ި1>E>�,A~ 6@6 +�@~ DP@D�@�A~ D�8)Do@9A ) Delinquency~ `5A?G�%�A~ 7ܴ@7K7@~ EA@EPnW�A~ E� @E/1@    ) Estimated tax~ YA?J +A~ 7@7\]@~ E@f@EMb:D@~ E�AE�/�*A) Failure to pay~ X�A~ ?sS~ 7@79v@~ E@F@E�(@~ E(NAExB@) Bad check~ 6@?V-@~ 7h@7x�&@~ Eg@EZd;O<@~ E*@El) @) Fraud~  l@?t�@~ 7~ 7~ E:@~ E1@~ Eh@Ev@) Negligence~ C@?p= H�A~ 7~ 7~ E@G~j@~ EA@EˡEZ@0 Other~ /@@n@~ 8&@8 rC@~ FY@H1�@~ F@F[d;[@&;&BBBBB'Employment taxes [4]~ bOC>E,ZA~ 6�=A6I �:@~ D*^~ DKH~ DFD[qLA) Delinquency~ tX?o�%A~ 7@7-@~ EEAEsh�A~ EƜLEEA     ) Failure to pay~ n.�?x�"�A~ 7@7'1� }@~ Ev,EzqR@~ E�Ez�&1<A) Federal tax deposits~ R�?;OUA~ 7� A7?5^i;@~ En�(EZdbDA~ E�E>5^GA) Bad check~ p@?K7'@~ 7@~ 7!�%A~ E@E +�@~ E@~ Eߝ1 �l�!���"���#���$�d�%���&���'���(���)���*���+���,���-���.���/�Z�0���1���2���3���4���5���6���7�Z�8���9���:���;���<����=���>���@?��� ) Fraud~ q@ ?F@~ 7@ 7�&1�@~ E6@~ EȽ@~ EPp@ EMba@!) Negligence~ !.@!?7A`�?~ !7~ !7~ !EM@!EB`"H@~ !EE�!IS�4H�"0 Other~ "/@"@S㥓@~ "8N@"8jt� \@~ "Fs@"F�Zd@~ "F@"Fy�&1@#&##;#&#B#B#B#B#B# $*Excise taxes [5]~ $T@A$>+�_:A~ $6L@$6�@~ $Dp @$Dsh@~ $DsA$DZd;@%) Delinquency~ %P�A~ %?{#�~ %7@%7J@~ %E@%E-Ь@~ %EA%EnzL@ %   % &) Daily delinquency~ &@&?'1O?A~ &7@&7�Zd/%@~ &E@~ &ELA~ &E@&E�/݈Y@') Estimated tax~ '@'?�(\�P@~ '77@'7S㥛<@~ 'E@'E�Zd; @~ 'E @'ESې@() Failure to pay~ (X_ A~ (?gH~ (7`@(7�V@~ (E@~ (EA~ (E�A(EK7A@)) Federal tax deposits~ )@)?= ףܔ@~ )7|@)7Ԩ@~ )E@)E�Zd@~ )Et@)EI +�@*) Bad check~ *-@*?Zd;O{@~ *7H@*7x�&1M@~ *Ee@~ *E@~ *EP@*EK7A`@+) Fraud~ +@P@+?+��i@~ +7~ +7~ +ET@+E�&1ӊ@~ +E2�+Et�@,) Negligence~ ,~ ,?~ ,7~ ,7~ ,E4@~ ,Eq@~ ,E4~ ,Eq�-0 Other~ -/[@-@l@~ -8~ -8~ -F0@~ -F @~ -FW@-F ףph@.&..;.&.B.E.E.E.E/*Estate and gift tax [6]~ /@/>A`JA~ /6@/6x�&U@~ /D@~ /D��~ /D>@/D�V:/@0) Delinquency~ 0}@0? +� A~ 07@07Q^@~ 0EH@~ 0E[X*~ 0Ep@0E/}@ 0   0 1) Failure to pay~ 1@1?�B@~ 17@17�Z@~ 1E@1EHz@~ 1ES@1Ex?5^�"@2) Bad check~ 2x@2?�Zd;@~ 27P@27u�V$~@~ 2E@P@2Eh|?Kx@~ 2EPp@~ 2EX3) Fraud~ 3@~ 3?~ 37�?37� G@~ 3E(@3EMb�@~ 3E&~ 3E{4) Negligence~ 4 @4?ˡE @~ 47~ 47~ 4E@4E�&1|7@~ 4E@~ 4E&50 Other~ 5/m@5@/ݪ@~ 58"@~ 58W@~ 5F\@5Fl� @~ 5F\@5Fn@̣@6&66;6&6B6E6E6E6E7*All other taxes [7]~ 7EA7>M=A~ 76@76_I 2@~ 7DH�A7D阮!SA~ 7DfA7D)�^@8) Delinquency~ 8A8?A`Q�0 Other~ >/@>@Pn@~ >8@>8MbX@@~ >FU@~ >Fw@~ >Fȁ@>Fv/@?&??;?(?B?B?B?B?B@ ���A ���B ���C �@D �L@E �{@F �v@G �R@H ��@I ��@J �9@K ��@L ��@M �G@N �_@O ��@P��@Q��@R�S@S��@T��@U��@V��@W��@X��@Y�f@@1Non-return taxes [8]~ @-p�A~ @<�#�~ @4~ @4~ @C@@C�&1A~ @C@@C/o(A@AR8NOTE: Details may not add to totals because of rounding.APAPAPAPAQAQAQAQ�BJ�[1] Certain civil penalties have been identified as having been abated due to reasonable cause judgment made by an IRS employee following specific guidelines. Additional BBBBBBBBB  B  HCK@abatements are made because of a decrease in the underlying tax.wDJo[2] Includes failure to supply taxpayer identification number, failure to report tip income, and miscellaneous.rEJj[3] Represents penalties associated with Forms 1120 (corporation income tax return series); 990C (farmers�NFJFcooperatives); and 990T (tax-exempt organization business income tax).�GJ�[4] Represents penalties associated with Forms 940 series (employers unemployment tax); 941 series (employers employment tax); 942 series (household�HJ� employment tax); 943 series (agricultural employment tax); 945 (withheld income tax); 1042 (return of withheld income tax on U.S.-source income of foreign5IJ-person); and CT-1 (railroad retirement tax). �JJ�[5] Represents penalties associated with Forms 11C (occupational tax and registration, wagering); 720 (basic excise tax return); 730 (wagering tax); 990 (basic�KJ� tax-exempt organization return); 990PF (private foundation); 1041A (trust accumulation of charitable amounts); 2290 (highway heavy vehicle use tax); 4720CLJ;(excise tax, charities); and 5227 (split-interest trusts). [MJS[6] Represents penalties associated with Forms 706 (estate tax) and 709 (gift tax).�NJ�[7] Represents penalties associated with Forms 1041 (estate and trust income tax); 1065 (partnerships); and individual retirement arrangements (IRAs).�OJ�[8] Represents penalties assessable under the Tax Equity and Fiscal Responsibility Act of 1982 and the Tax Reform Acts of 1984 and 1986. Examples include�PJ� failure to file Form W-2 (wage and tax statement); failure to file proper information returns (such as the Form 1099 for payers reporting interest or dividendOQJGdistributions); and the penalty for promoting an abusive tax shelter.��RJ�NOTES: An abatement� is a reduction of tax assessment and related interest and penalties resulting from excessive tax assessments, penalties, and interest due to IRS error, �SJ�administrative and collection costs not warranting collection of the amount due, unpaid assessments discharged in bankruptcy, and IRS acceptance of partial payment of unpaid tax �TJ�assessment in settlement of the balance due. With the exception of estimated income tax, assessments and abatements can apply to any tax year. Therefore, the�UJ�abatements in Fiscal Year 2000 (columns 3 through 6) may not be altogether comparable to the assessments (columns 1 and 2). As a result, when abatements are subtracted from the �VJ�assessments in this table, it is possible for the abatements to exceed the assessments (columns 7 and 8). When this occurred, the result is a negative frequency or amount. In �WJ�addition to the assessments and abatements shown, the law required that interest be charged on late payments. Such interest is not reflected in the data. Net interest in Fiscal bXJZYear 2000 totaled $3.6 billion on individual returns and $3.6 billion on business returns.�YK�SOURCE: 2000 IRS Data Book, Publication 55b. Also Chief Financial Officer, Revenue Accounting, Office of Revenue Systems N:CFO:R:S.= ��%�> ����?�?�?�?m4=swD�V�BD�V?\XT0�|0T���0\XT|0|0ax\XT0�>s�w0>sw0�>sX�X��UwZqq     ��" ��