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Willis =V "6B  dMbP?_"*+%,d\0151 Helv1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 PArial1 Arial1 xArial1 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" ";\-\-" ";@" " \(General\)"Yes";"Yes";"No""True";"True";"False""On";"On";"Off" ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)_Regression_Int -U Print_Area_MI-AC  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  lC  ,C  ,C  (C 8C  (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 $C "C "C  lC  ,C  ,C  ,C #C #C  lC  lC C C C C C C C  C  C  ,C  U} }  } } } } } }  } }   V,l@,@,8@ ,Z,,,z,Z, ,Z , , , ,,, , , ,Z ,P , , , , , , , , ,Z , , ,m!eTable 27 -- Civil Penalties Assessed and Abated, by Type of Penalty and Type of Tax, Fiscal Year 2003  4,[Money amounts are in thousands of dollars.], XCivil penalties assessedY'ZReasonable cause abatements [1][\Other abatements [1]]5^-Net civil penalties assessed after abatements^'-Type of penalty and type of tax9NumberBAmountBNumberBAmountNNumberNAmountNNumber'Amount.~ :?~ C@~ C@~ C@~ O@~ O@~ O@~ ( @/8///MMM&0Civil penalties, total~ ;D#OpA~ KA~ K~ PPm\A~ Pw)GaA1<EEEEEE  2Individual income tax~ =F FSA~ F N@ F㥛wA~ QV>A QM'A~ QA #/$fc;PA 3 Delinquency~ >4@A~ GS4-~ GW@ Gl@~ LA Ll{A~ Ls:A "`p5A   ELjA~ "   hwkB 3 Estimated tax~ >"^ GX9B1A~ G,@ G7A`5@~ LA LX9o@~ LU "h"%0A 3 Failure to pay~ >No G7A 0g>A~ G`@ Gʩ8@~ LY LL0 A~ LI "+9aG:A 3 Bad check~ >8O A GZd;_@~ G*@ GI +@~ L=@ L阮1@~ LA "y&13@  3 Fraud~ >@~ Gk~ GO@G-o@~ L|@~ Lg~ L@"x @ 3 Negligence~ >z@G|?EO@~ G]@~ GA@~ L@Ljt@~ Lh"&1n@ 3 Other [2]~ >@G!rhq @~ GY@G.@~ Lr@LZd{@~ L@" +A4?HHHHHH/8///111"2Corporation income tax [3]~ =|%AF"[{0A~ F@Fsh:@~ Qp@Qv #A~ Q|!A#X9 A 3 Delinquency~ >@GTA~ Gr@G~j@~ L@L1VA~ L@@" P@3 Estimated tax~ >8AGV\A~ GD@GPnB+@~ L@L-A~ L4A"V@3 Failure to pay~ >?AGэDA~ G_@GC !@~ L @L-V A~ L A"`";@3 Bad check~ >¦@Gjtش@~ G@g@G|?@~ L^@L|?5^@~ LX@~ "IA    3 Fraud~ >@e@Gn@~ G~ G~ L?LS?~ L e@~ "5A3 Negligence~ >(@Gv@~ G~ G~ L?TK7A?~ L&@"Q@5 Other~ @Ę@ISQ{@~ I&@I +R@~ R@R@~ Ui~ Rt@*@/8//////2Employment taxes [4]~ =.]AF7A ΚWA~ F AF+ָ A~ QZKQΧHA~ Qky#ncC0BA3 Delinquency~ >YGK*A~ G@GZd; z@~ L8AL- A~ LM"E!A3 Failure to pay~ ><~ G[^c ~ G@G9v&V@~ L}#AL#~A~ L "+A3 Federal tax deposits~ >> GwQA~ G@G!rhA~ LAL$aDEA~ Lx,?, 3 Bad check~ >(@ G #@~ Gҧ@ Gsh;@~ L;@ Lx@~ LV@ "-炙@    !3 Fraud~ !>pp@!GDl终@~ !G~ !G~ !L4@~ !L1g@~ !L`n@!"㥛 8@"3 Negligence~ ">@"GSeI@~ "G~ "G~ "L3@"Lt/@~ "L("$MbA@#5 Other~ #@x@#Im@~ #I@#In1@~ #RU@#RV-@~ #R@#*Q>@$/$8$/$/$/$/$/$/$$ %6Excise taxes [5]~ %=dA%FVA~ %F`@%FT㥛;A~ %QF@%Q/ݵ8A~ %VA~ %#ܥ&3 Delinquency~ &>@A~ &Gq~ &G@&G +@~ &Lv@&L;O׈@~ &Wp@&"(\@'3 Daily delinquency~ '>@'GQ3F A~ 'G@'Gjt`@~ 'L@'LI @~ 'W@'"1b@(3 Estimated tax~ (>1@(GMb@~ (G@~ (G{@~ (LQ@~ (L@~ (Lί@("%CÁ@)3 Failure to pay~ )>s A~ )G=A~ )G"@)GC,2@~ )L`r@)LZd;;@~ )LVA)"v?@ )   ) *3 Federal tax deposits~ *>ո@*G-K@~ *G@*G㥛Ġ@~ *Ld@*LV-@~ *L@*"Q+3 Bad check~ +>%@+Gng@~ +GQ@+GZd;Oo@~ +Lf@+LT㥛XQ@~ +L)@+"v`,3 Fraud~ ,>U@~ ,G;A~ ,G~ ,G~ ,L*@,L9vT@~ ,L@R@,"h|?d@-3 Negligence~ ->~ -G~ -G~ -G~ -LL@-GuV@~ -LL-uV.5 Other~ .@t@.IS@~ .I@.IDlc@~ .RZ@.RPn,@~ .Rj@.*Vq@///8///////1/1/106Estate and gift tax [6]~ 0=q@0Fք,A~ 0Fn@0F7A`=t@~ 0Q@0QSA~ 0Q@0#!rh x@13 Delinquency~ 1>@1G1A~ 1G4@~ 1G4p~ 1L@1Lv:1A~ 1L4@1"Mb@23 Failure to pay~ 2>$@2G$uZ@~ 2Gx@2Gx@~ 2L@~ 2L ~ 2L@2" 0@33 Bad check~ 3>r@~ 3Gq]@~ 3GP@3GZdo@~ 3LC@3LT㥛Hd@~ 3Lh@~ 3"@43 Fraud~ 4>?4GF[@~ 4G~ 4G~ 4G~ 4G~ 4G?4F[@ 4   4 53 Negligence~ 5>@5Gd;OWI@~ 5G~ 5G~ 5G~ 5G~ 5L@5"d;OWI@65 Other~ 6@ q@6IMbX@~ 6I(@6I/$ϑ@~ 6RU@6RZd@~ 6R@f@6*SƢ@7/787/7/7/71717186All other taxes [7]~ 8=pA8Fh|A~ 8F(@8FV9\A~ 8Q@8QEsA~ 8Q@JA8#Mb$@93 Delinquency~ 9>@9G-aUA~ 9G@~ 9GQ~ 9L@9LKo@~ 9L`@9""۹@:3 Estimated tax~ :>`]@~ :GM6A~ :G@:G~j@~ :L۴@:LΗ@~ :L@~ :"m+A;3 Failure to pay~ ;>p2@;GtDM@~ ;G^@;GS㥛@~ ;L@c@;Lrh@~ ;Ls@;"#~ʝ@<3 Bad check~ <>@<G%Cl@~ <G f@<GuVF@~ <LPv@~ <L@~ <LL@~ <"@ <   < =3 Negligence~ =>@=Gsh|Mq@~ =G~ =G~ =G@~ =G@~ =L?="Sp@>3 Missing information~ >>X@~ >GH A~ >G c@~ >G\@~ >L@@~ >LK~ >LK~ >"G%?5 Other~ ?@@~@?I}?5^Z@~ ?I9@?I/^r@~ ?R l@?RJ +,@~ ?R@m@?*S@@ ,A ,ZB ,C ,D ,#E ,|F ,@G ,@H ,@I ,@J ,@K ,@L ,_@M ,@N ,@O ,@P,@Q,@R,@S,@T,@U,@@/@A@J@L@J@J@J@J@%A7Non-return taxes [8]~ A;HAAKH6SPA~ AK~ AK~ AS@AS/D/?A~ ASAA+AABBb:NOTE: Detail may not add to totals because of rounding. B`B`B`B`BaBaBaBaC_[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 CCCCCCCC(D_ decrease in the underlying tax. DDDDDDDDwE_o[2] Includes failure to supply taxpayer identification number, failure to report tip income, and miscellaneous.EEEEEEEEF_[3] Represents penalties associated with Forms 1120 (corporation income tax return series); 990C (farmers cooperatives); and 990-T (tax-exempt organization business income tax).G_[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 H_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). I_[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 J_foundation); 1041A (trust accumulation of charitable amounts); 2290 (highway heavy vehicle use tax); 4720 (excise tax, charities); and 5227 (split-interest trusts).[K_S[6] Represents penalties associated with Forms 706 (estate tax) and 709 (gift tax).L_[7] Represents penalties associated with Forms 1041 (estate and trust income tax); 1065 (partnerships); and individual retirement arrangements (IRAs).M_[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); N_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.O_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, administrative and collection costs O_P_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 P_Q_exception of estimated income tax, assessments and abatements can apply to any tax year. Therefore, the abatements in Fiscal Year 2003 (columns 3 through 6) may not be altogether comparable to the Q_R_assessments (columns 1 and 2) because they reflect different tax years. As a result, when the number or amount of abatements are subtracted from the number or amount of assessments in this table, it is R_S_possible for the abatements to exceed the assessments. When this occurred, the result is a negative frequency or amount (columns 7 and 8). In addition to the assessments and abatements shown, the law S_T_required that interest be charged on late payments. Such interest is not reflected in the data. Net interest in Fiscal Year 2003 totaled $4.2 billion on individual returns and $3.4 billion on business returns.T_uU_mSOURCE: IRS Data Book, FY 2003, Publication 55b. Also, Chief Financial Officer, Revenue Accounting, OS:CFO:RU_]P Z ^s D|D3  , ]P {  D ????ml'Dw$V$Vĺ)Dػ*0)Dػ)Dػ*0*0ػT))D(D(0ػRD(0(D<<`((www x(xx<qq     " 0