��>� 9������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������;  !"#$%&'()*+,-./012345678������<����������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������Root Entry�������� �FL7�@}]B�:Workbook��������#mSummaryInformation(�����DocumentSummaryInformation8������������, �������\pSTNFB B�a�=���=� �RB8X@�"��1���Helv1���Arial1���Arial1���Arial1���Arial1���Arial1���Arial1���Arial1���Arial1���Arial1���Arial1x��Arial1���Arial1h8�bCambria1,8�bCalibri18�bCalibri1�8�bCalibri1��bCalibri1��bCalibri1�<�bCalibri1�>�bCalibri1�?�bCalibri1�4�bCalibri1�4�bCalibri1� �bCalibri1� �bCalibri1���bHelv1��bCalibri1��bCalibri1� �bCalibri1��bCalibri"$"#,##0_);\("$"#,##0\)!"$"#,##0_);[Red]\("$"#,##0\)""$"#,##0.00_);\("$"#,##0.00\)'""$"#,##0.00_);[Red]\("$"#,##0.00\)7*2_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_).))_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)?,:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)6+1_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)-�(#,##0" ";\-#,##0" ";\-\-" ";@" "� \(General\)�%� � �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �% � �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� � � �� ff��� �+� �� �)� �� �,� �� �*� �� �� �� �� �� �� �P� �� �P � �� � � �� �� �� �� � � �� �`� �� �� �� �  � �� ���� � � �� �� �� �� �a>� �� �� �% � �%!�� �%!�� � %!�` � �% (` � � % � � %!�� � %$�� � %!�� � % � � % (� �% !�� � % !�� � %�@� � %� � � %� @� � %� � � %�@@� � %� @� � %�@ � � %� � � %�@@� � %�@ � � �"� @ � � �"� � � % ( @� � %8 � � % ( � � % !� � � % !� � � %!� � � %!� � � %$�@ @� � � �@ � � %"�@ � � � �@ � � � �@ � � � �@ � � %$�@ � � �$�@ � � %$� @� � � � � � %"� � � � � � � � � � � � � � � %$� � � �$� � � � , � � � , � � � , � � % ( � � � , � � �#� � � �#� � � � < � � 1 � � % h@  � %!� � � �#�  ||z/G}-}; -" ";@}A}1 -" ";@;_(@_) }A}2 -" ";@�?;_(@_) }A}3 -" ";@23;_(@_) }-}4 -" ";@}A}0 a�-" ";@�;_(@_) }A}( ��-" ";@��;_(@_) }A}7 e�-" ";@��;_(@_) }�}5 ??v�-" ";@�̙�;_(@_) � � � �}�}9 ???�-" ";@�;_(@_) ???� ???� ???� ???�}�}) }�-" ";@�;_(@_) � � � �}A}6 }�-" ";@��;_(@_) }�}* -" ";@�;_(@_) ???� ???� ???� ???�}-}= ��-" ";@}x}8���-" ";@��;_(�???� �???� �???�}-}/ �-" ";@}U}< -" ";@;_( }A}" -" ";@;_(}A} -" ";@ef;_(}A} -" ";@L;_(}A} -" ";@23;_(}A}# -" ";@;_(}A} -" ";@ef;_(}A} -" ";@L;_(}A} -" ";@23;_(}A}$ -" ";@;_(}A} -" ";@ef;_(}A} -" ";@L;_(}A} -" ";@23;_(}A}% -" ";@;_(}A} -" ";@ef;_(}A} -" ";@L;_(}A} -" ";@23;_(}A}& -" ";@;_(}A} -" ";@ef;_(}A} -" ";@L;_(}A}  -" ";@23;_(}A}' -" ";@ ;_(}A} -" ";@ef ;_(}A} -" ";@L ;_(}A}! -" ";@23 ;_(� 20% - Accent1�M�� 20% - Accent1 ef� �%� 20% - Accent2�M�"� 20% - Accent2 ef� �%� 20% - Accent3�M�&� 20% - Accent3 ef� �%� 20% - Accent4�M�*� 20% - Accent4 ef� �%� 20% - Accent5�M�.� 20% - Accent5 ef� �%� 20% - Accent6�M�2� 20% - Accent6  ef� �%� 40% - Accent1�M�� 40% - Accent1 L� �%� 40% - Accent2�M�#� 40% - Accent2 L� �%� 40% - Accent3�M�'� 40% - Accent3 L� �%� 40% - Accent4�M�+� 40% - Accent4 L� �%� 40% - Accent5�M�/� 40% - Accent5 L� �%� 40% - Accent6�M�3� 40% - Accent6  L� �%� 60% - Accent1�M� � 60% - Accent1 23� ����%� 60% - Accent2�M�$� 60% - Accent2 23ٗ� ����%� 60% - Accent3�M�(� 60% - Accent3 23� ����%� 60% - Accent4�M�,� 60% - Accent4 23� ����%� 60% - Accent5�M�0� 60% - Accent5 23� ����%�! 60% - Accent6�M�4� 60% - Accent6  23� ����%� "Accent1�A��Accent1 O� ����%� #Accent2�A�!�Accent2 PM� ����%� $Accent3�A�%�Accent3 Y� ����%� %Accent4�A�)�Accent4 d� ����%� &Accent5�A�-�Accent5 K� ����%� 'Accent6�A�1�Accent6  F� ����%�(Bad�9��Bad ��� ���%�) Calculation���� Calculation �� �}�%������ ���* Check Cell��� Check Cell �� ����%�???��???��???� �???��+�� ��Comma�,��(�� Comma [0]�-��&��Currency�.��.�� Currency [0]�/Explanatory Text�G�5�Explanatory Text ��%� 0Good�;��Good �� �a�%�1 Heading 1�G�� Heading 1 I}�%O��2 Heading 2�G�� Heading 2 I}�%�?��3 Heading 3�G�� Heading 3 I}�%23��4 Heading 4�9�� Heading 4 I}�%� 5Input�u��Input ��̙� �??v�%������ ���6 Linked Cell�K�� Linked Cell �}�%���� 7Neutral�A��Neutral ��� �e�%���"��Normal� 8Note�b� �Note ���������� ��� 9Output�w��Output �� �???�%�???��???��???� �???��:��$��Percent� ;Title�1��Title I}�%� <Total�M��Total �%O�O��= Warning Text�?� � Warning Text ���%�X��TableStyleMedium9PivotStyleLight16`�D01db26cp������!_Regression_Int  ;U' Print_Area_MI;A����&c1 +[Money amounts are in thousands of dollars]Civil penalties assessedReasonable cause abatements [1]Other abatements-Net civil penalties assessed after abatements+Type of penalty and abatements, type of taxNumberAmountCivil penalties, totalIndividual income tax Delinquency Estimated tax Failure to pay Bad check Fraud Negligence Other [2]Corporation income tax [3] OtherEmployment taxes [4] Federal tax deposits210 [r]Excise taxes [5] Daily delinquencyEstate and gift tax [6]All other taxes [7] Missing informationNon-return taxes [8]�[1] Certain civil penalties have been identified as having been abated due to reasonable cause judgment made by an IRS employee following specific guidelines. Other abatements are made because of a decrease in the underlying tax. o[2] Includes failure to supply taxpayer identification number, failure to report tip income, and miscellaneous.�[3] Represents penalties associated with Forms 1120 (corporation income tax return series); 990C (farmers cooperatives); and 990T (tax-exempt organization business income tax).�[4] Represents penalties associated with Forms 940 series (employer s unemployment tax); 941 series (employer s employment tax); 942 series (household employment tax); 943 series (agricultural �employment tax); 945 (withheld income tax); 1042 (return of withheld income tax on U.S.-source income of foreign person); and CT-1 (railroad retirement tax). �[5] Represents penalties associated with Forms 11C (occupational tax and registration, wagering); 720 (basic excise tax return); 730 (wagering tax); 990 (basic tax-exempt organization return); 990PF (private �foundation); 1041A (trust accumulation of charitable amounts); 2290 (highway heavy vehicle use tax); 4720 (excise tax, charities); and 5227 (split-interest trusts).S[6] Represents penalties associated with Forms 706 (estate tax) and 709 (gift tax).�[7] Represents penalties associated with Forms 1041 (estate and trust income tax); 1065 (partnerships); and individual retirement arrangements (IRA s).�[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 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 dividend distributions); and the penalty for promoting an  abusive tax shelter. �NOTES: Detail may not add to totals because of rounding. 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, 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 �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 abatements in Fiscal Year 2001 �(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 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 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 Year 2001 totaled $3.2 billion on individual returns and $6.0 billion on business returns.�SOURCE: IRS Data Book, FY 2001, Publication 55b. Also, Chief Financial Officer, Revenue Accounting, Office of Revenue Systems N:CFO:R:SxTable 26 -- Civil Penalties Assessed and Abated, by Type of Penalty and Type of Tax (Revised 09-20-02), Fiscal Year 2001�:�0 �1�f2|�2 �4�(<> C�cc��B����� ��� VEVhl  dMbP?_*+�%��d���\015,����&�?'�?(�?)�?�"dXX�?�?�&�U} �>} � >} �>} �>} �>} � >} �>} � >} �>} � >V�@�@�@ ��C��C��C��C��C��C ��C ��C ��C ��C ��C��C��C ��C ��C ��C ��C ��C ��C ��C ��G ��C ��C ��C ��C ��C ��C ��C ��C� I0?� ?� @�ABBBBBBBBW� KM� OP� SM� OP� X�LNQRTNQRX� U� U� U� U� U� U� U� UY�6V�?V@V@V@V@V@V@V @�E^fffffff� ] ~ _��gp=0?rA~ g AgZd �2A~ g�g.UA~ grgkbA� H`hhhhhhh� F ~ a>�& i~j�SA~ i`�A i�VG�A~ o8M?A ov�#A~ o� oEzOA� D ~ bu j7A`�7A~ j@ jno@~ nA n㥛ĤA~ n6A nE=G[0A� D � bXAjb(ji@ jJ +@~ nPA nC�@� n}n�%� D ~ b jEs�9A~ jP@ j= ףN@~ n�([ n +V%A~ n� n-�=6A� D~ b�. AjR�@~ j״@jx�&qX@~ ni@n +۫@�nAn�B�  C� C� D~ b @j�Z @~ jA@j|?5^ؐ@~ nP{@nDl�+@~ n@nPn@ D� D~ b @jjts"@~ j q@j� {@~ n@nx�&@�nn]Y � D� \~ cs@kK7'@~ kG@kt�� @~ p$@pwog@~ px@p Edlllqqqq� F~ a/i �!=A�iz@ido@o7ASI&A~ o'o�$�1A� D ~ b`�@jRr)A~ j,@jQ�N@�n@ngj�n@n|?]VA G� D ~ bxAjVs�A�jȑ@j38n@@n-A~ nܳAnB`q�A� D ~ b0�Ajl�;� A~ j<@jZd;o@~ nL@n@GA~ n8F An(�٢@� D~ b,@jB`Ђ]@~ jp@jKܧ@~ n@f@n rű@�n@n�� C�  G� D~ bh@jV-B@�jjn@ny�&1x@~ nh@n��&@� D~ bA@j/�,#A�jjn@s� '@~ n?@nV-2,#A� [~ c@kffff@~ k2@kV-Z@~ pW@t#~*@~ p @p�(\ڕ@�Edlllllll� F~ aJ�i|?WA~ iAi:vQ(A~ o,d5Ao/�$ƄDA~ o�#�ofDA� D ~ bJQjˡE��%A~ j@@jS�8@~ n�An~jA�n8�1An� � D ~ b�j�&1A~ j @jV-Z@~ nn�(n9v,x@~ n~n�(\սA� D~ bfjt���C?��C� D~ bpP@ j� }@~ jD@ jvzQ@~ n@ n;OW@~ n^@ n�VN@� C� C� !x� !y!jZd;o*@�!jjn(@!nI +X@~ !wh@!nA`@� "D�"b$@jI@j�?"j㥛 0@~ "n@"nFx @~ "n@"uv/� #[~ #c@#kNbX@~ #k1@#kw/�@�#pf@p5�ApȄ@#p`"k@�$Edlllllll� %J~ %a0XA%iˡE�5A~ %i@%iү@~ %oq@%ojt@~ %oA%ocX9D|A% E� &D ~ &bP8A&jX9X@~ &j@&jʡE6@~ &n@&nDl�;@~ &n@&n�V&@� 'D~ 'b@'jC^A~ 'j @'j�@~ 'n@'n�ZdS@~ 'n4@'nl�%@� (D ~ (b@(j >@~ (j,@(jV-7@~ (n@(nJ +\@~ (n@(ngfff�@� )D ~ )b A)jMh@~ )jĭ@)jsh|G@~ )n@)n� З@~ )n0cA)n�/�@� ) C� )C� *D�*b@jݳ[Ajȏ@*j�/F@~ *n@*n�($v@~ *n"@*n|?5n@� +D~ +b@+jxi@~ +jU@+jClOa@~ +nd@+n-ǘ@~ +n@+nvvn@� ,D~ ,bL@,j� rp|@�$,jjn:@n@n>@,nshQ@� -D�6-bjjjnjnj� .[~ .c^@.kR�@~ .k;@.kn)@~ .p3@.p7A`�@~ .p@S@.p5^It @�/Edlllqqqq� 0J~ 0a@<@0iVB�A~ 0i@0iC�@~ 0o@0o� r�9 A~ 0o@0o1�f@� 1D ~ 1b@1jbX9� A~ 1j@1jxγ@~ 1n@1n?5^A~ 1nn@1nVU@� 2D ~ 2b@@2jF�@~ 2jʣ@2jF@~ 2n@2nK7@~ 2ns@2n<@� 3D~ 3by@3j~jt@�3j@Y@j@nI@3nfffffa@~ 3n@o@3nOnp@� 4D�64bjjjjjjj� 4 C� 4C� 5D~ 5b@5jmv@�$5jjjjn@5nmv@� 6[~ 6co@6kV-]@�6k@k@p\@6p|?5^-@~ 6p`@6p� rhB@�7Edlllqqqq� 8J�8a@vAie�!iM@8iC#@~ 8o@8ox�3A~ 8oA8o�"�=@� 9D ~ 9bxA9j㥛D/A~ 9j@ @9jZd;U@~ 9nX@9nQx]�-A~ 9n@9nnx@� :D ~ :b �@:j3333�@~ :j؄@:jFy@~ :ne@:nV-Mx@~ :n0T@:naX9@� ;D ~ ;bH�A;jPnJ@~ ;j@;j�&1�@~ ;n2@;n �"a@~ ;n@@;nJ +r@� <D~ <b@<jvr~@~ <jd@<jPnn@~ <n m@<n�/�$^@~ <nh@<n|?5&]@� < C� <C� =D~ =b@=jNbX9�-@�$=jjjjn@=nNbX9�-@� >D�$>b4@jo�jf@j�Sn@>nG�%A~ >nl@>nz�A@� ?[~ ?cP@?ksh$@~ ?k"@?k^I X@~ ?p`a@?pFT@~ ?p@?pK7@�D�l�|||�����|�hH����|dh||����hh@ ��CA ��CB ��CC �@D �@E �@F �@G �@H �@I �@J �@K �@L �@M �@N �@O �@P�@Q�@R�@S�@T�@U�@�@Eemnmmmmm� AZ~ A_�AAg{MA�Aggr@ArYSn@~ Ar�AArB` �5A�B>>>>>>>>>> � B C� Cv� Dv� Ev� Fv � Gv!� Hv"� Iv#� Jv$� Kv%� Lv&Lv� Mv'Mv� Nv(Nv� Ov)� Pv*� Qv+� Rv,� Sv-� Tv.� Uv/�0��|,>�@>��:�� gg����D ������ ��������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������Oh+'0h08 H T`�STNFB@MB�@MB��՜.+,0�HP X`hp x ��  01db26cp'01db26cp'!Print_AreaPrint_Area_MI  Worksheets Named RangesCompObj������������r������������������������������������� ���� �F&Microsoft Office Excel 2003 WorksheetBiff8Excel.Sheet.8�9q