\pJames N. Willis Tr f5B  dMbP?_"*+%,d\015A1 Helv1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial&?'?(?)?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" ";\-\-" ";@" " \(General\) ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)_Regression_Int -S  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  !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  C C C C  ,U} }  } U } } } } }  } }   T,l@,@,8@ ,Z,,,z,Z, ,Z , , , ,,,,,,P ,,,,,,,,,Z,,,,m#eTable 26 -- Civil Penalties Assessed and Abated, by Type of Penalty and Type of Tax, Fiscal Year 2002  4,[Money amounts are in thousands of dollars.]H SCivil penalties assessedT'SReasonable cause abatements [1]TUOther abatementsT5S-Net civil penalties assessed after abatementsS')Type of penalty and type of tax4Number=Amount4Number,Amount4Number,Amount4Number+Amount*~ 4?~ =@~ =@~ =@~ =@~ =@~ 5@~ + @6>>>>>6-Civil penalties, total~ 7;?q= pqA~ ?]A?I L.A~ ?z?Nbp#_A~ 7d.Q>BbA!8@@@@@8" Individual income tax~ 9²j Al|RSA~ A@~ A R5~ F*{ F$8,A~ L' &ʡuNA      Delinquency~ :NA~ B9;A~ B`x@ BQ$@~ EpA Eq= h!A~ M4#9A~ %   Estimated tax~ :^ BR%:5A~ B@ B\8u@~ E'A EM@~ M*T %V.܁3A   Failure to pay~ :* BE3:A~ B`@ B[@~ E6A EV46 A~ M" %7A  Bad check~ :PA B rȚ@~ B<@ BK7@~ E@ EZd;@~ M7A %i|@ Fraud~ :0@BZy@~ B;@Bmr@~ EP@~ E_S~ M@%~jp'@ Negligence~ :@B(\@~ B@[@BʡE!u@~ E@ES3O@~ M%T㥛@/ Other [2]~ ;3@C|?5@~ CB@CV-@~ G~@GbX9Ŀ@~ O@~ 0%6>>>HHN"Corporation income tax [3]~ 9&AADlG8A~ A@AKZ@~ F@F rY2A~ L0&&nvA    Delinquency~ :$@B!(A~ B@BK@~ E@E= #%A~ M`I@%Gzj@ Estimated tax~ :ABˡEA~ Bh@BZdN@~ E@E&1fA~ MBA%K7vA Failure to pay~ :yABd;O<A~ Bѵ@B7A`A@~ E"@E/$gA~ Mس A%l@ Bad check~ :X@Brh,@~ Bg@B9v>ם@~ E g@EV#@~ Mv@%Zd;߽@ Fraud~ :c@B-Ϙ@~ B?Bx&1?~ E"@E㥛 @~ Mb@%V-@ Negligence~ :6@BGz@~ B?B +p@~ E?~ J @~ M4@%8@1 Other~ ;@C/ݨ4@~ C@C/$]@~ G@T@Kx@~ O4@V#~=@6>>>>>6Employment taxes [4]~ 9]AA$UtWA~ A AA"ۙ!A~ F!3AF|>EA~ L~&jdEA      Delinquency~ ::XB(A~ B@BPnZ@~ EQAE!rhlA~ MM~ %G;f  Failure to pay~ ::~ B' ~ B`@B}?5^J@~ E'ES1@~ MY%z.A Federal tax deposits~ :]B&1NRA~ BPA~ Bo ~ EAEq= gdCA~ Moy%⥛;A Bad check~ :m@By&1w@~ B@B|?@~ E @E?5^3@~ MP@%> ף@ ,l!,",#,$,d%,&,',(,),*,+,,,-,.,/,P0,1,2,3,4,5,6,7,P8,9,:,;,<,=,>,?,  Fraud~ :l@ B(\b{@~ B@ BPn@~ E?@~ EA@~ Mh@ %Zd;?@! Negligence~ !:0@!BV-@~ !B~ !B~ !EC@!En~@~ !M6!'d;OM,@"1 Other~ ";@"Cp= wT@~ "CB@"CoʩU@~ "G`@"G@~ "OX@"0A`P̱@##6#>#>#>#>#>#6## $$Excise taxes [5]~ $9A~ $A ~ $A @$AwF@~ $F @$F HA~ $L*A$&G A $   $ % Delinquency~ %:A%B$5d@~ %B@%BS@~ %E3@%E +@~ %M@@%%Zd;@& Daily delinquency~ &:@&B A~ &B}@&BHz@8@~ &E@~ &E@~ &M6@&%H +k@' Estimated tax~ ':@~ 'B! A~ 'B$@'BCl@~ 'E8@'E~j@~ 'M@'%R㥛ے@( Failure to pay~ (:X A~ (B;U~ (Bb@(B-吝@~ (E@(E/$|@~ (M _A(%ʡE[@) Federal tax deposits~ ):@)BEǂ A~ )B@)B$ @~ )E<@)E)\^@~ )M@)%*@* Bad check~ *:@*BZd;5@~ *BS@*B$/@~ *E@\@~ *E@~ *M;@*%{/Mc@+ Fraud~ +:C@+BZd;O~@~ +B~ +B~ +E6@+En@@~ +M0@+%+ٺ, Negligence~ ,:~ ,B~ ,B~ ,B~ ,E @,Bx?~ ,M ,x-1 Other~ -;e@-Cxi@~ -C?-Cl?~ -G$@-GS<@~ -O`d@-0nk@..6.>.>.>.H.H.N/$Estate and gift tax [6]~ /9;@/ArhaA~ /A&@/A!rh@~ /F@/Fy&18&A~ /L@/&y?5^@ /   / 0 Delinquency~ 0:I@0BV A~ 0B@~ 0BP~ 0E6@0ET㥛A~ 0Mܫ@0%Zd@1 Failure to pay~ 1:@@1BMb@~ 1B@1BGzd|@~ 1E@1EMb@~ 1M@1%S@2 Bad check~ 2:v@2B~j@@~ 2BV@2BK|@~ 2EA@2En b@~ 2M`l@~ 2%AH@3 Fraud~ 3:?3BL7A`e4@~ 3B~ 3B~ 3B~ 3B~ 3:?3L7A`e4@4 Negligence~ 4:?~ 4BA@~ 4B~ 4B~ 4B~ 4B~ 4M?~ 4%A@51 Other~ 5;`o@5CMb@~ 5C0@5CbX9B@~ 5G]@5G(|J@~ 5O]@50QD@6666>6>6>6H6H6N7$All other taxes [7]~ 790&A7A?5^:A~ 7A[@7Ap= s@~ 7F@~ 7Fl}~ 7L A7&nѶ@ 7   7 8 Delinquency~ 8:A8BwhA~ 8BD@8B"W@~ 8E@8EV-@~ 8M@8%Vs@9 Estimated tax~ 9:@9BA`嘭@~ 9B@~ 9B@~ 9E@9EC @~ 9MR@9%$-@: Failure to pay~ ::VA:BMb`Y@~ :B@:BZd;ƪ@~ :EA@:Erh͇@~ :M@:%n:y@; Bad check~ ;:ԫ@;Bd;Ol@~ ;B@;BVeQ@~ ;E؂@~ ;E@~ ;M@;%tfG@< Negligence~ <:@~ <B@~ <B~ <B~ <B?~ <B@~ <M@~ <%@= Missing information~ =:@@~ =BOò~ =Bs@~ =B@~ =E@~ =Eq@~ =Mf~ =%/Ԫ>1 Other~ >;@>Cv @~ >C?>C|?5^:@~ >G@j@>GGztٰ@~ >氪>0-@??<?D?E?D?D?D?<?(@ ,|A ,@B ,@C ,T@D ,@E ,@F ,@G ,@H ,@I ,@J ,}@K ,@L ,@M ,@N ,@O ,@P,@Q,@R,@S,@@2Non-return taxes [8]~ @7dA@?{_gRA~ @?~ @?~ @I5@@I)\DA~ @P A~ @3!D4 @  AQ[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 AQAQARA(BQ decrease in the underlying tax. BQBQBRBwCRo[2] Includes failure to supply taxpayer identification number, failure to report tip income, and miscellaneous.CRCRCRDR[3] Represents penalties associated with Forms 1120 (corporation income tax return series); 990C (farmers cooperatives); and 990T (tax-exempt organization business income tax).DRDRDRER[4] Represents penalties associated with Forms 940 series (employers unemployment tax); 941 series (employers employment tax); 942 series (household employment tax); 943 series (agricultural employment ERERERFRtax); 945 (withheld income tax); 1042 (return of withheld income tax on U.S.-source income of foreign person); and CT-1 (railroad retirement tax). FRFRFRGR[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 GRGRGRHRfoundation); 1041A (trust accumulation of charitable amounts); 2290 (highway heavy vehicle use tax); 4720 (excise tax, charities); and 5227 (split-interest trusts).HRHRHR[IRS[6] Represents penalties associated with Forms 706 (estate tax) and 709 (gift tax).IRIRIRJR[7] Represents penalties associated with Forms 1041 (estate and trust income tax); 1065 (partnerships); and individual retirement arrangements (IRAs).JRJRJRKR[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); KRKRKRLRfailure 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.LRLRLRMRNOTES: 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 MRMRMRNRnot 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 NRNRNRORexception of estimated income tax, assessments and abatements can apply to any tax year. Therefore, the abatements in Fiscal Year 2002 (columns 3 through 6) may not be altogether comparable to the ORORORPRassessments (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. When this occurred, the result is PRPRPRQRa negative frequency or amount (columns 7 and 8). 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 QRQRQRRRinterest in Fiscal Year 2002 totaled $4.3 billion on individual returns and $2.2 billion on business returns. Detail may not add to totals because of rounding.RRRRRRSRSOURCE: IRS Data Book, FY 2002, Publication 55b. Also, Chief Financial Officer, Revenue Accounting, Office of Revenue Systems N:CFO:R:SSRSRSR= aRB> ????mXNdwVVl> ,[N*0,[N,[N*0*0),[NlZNd(0(ZN(0lZNd(xfffpgxggqq     " 0