\pjnwill00 _p !4FB  2MbP?_"*+%,d\0151 Helv1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 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 -[ 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  8C  C  8C  C  8C C "C "C C C "C "C C "C "C C "C "C 8C !C #|C $C !C #<C  !C  !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 #xC #<C #<C % C % C % C "8U} $}  $} $} $} $} $} $}  $} $}  $ p,l@,q@,8@ ,Z&,U&,&,z&,Z&,& ,Z& ,& ,& ,& ,&,&,&,&,&,Z(,&,&,&,&,&,&,&,&,Z&,&,&,&,&meTable 27 -- Civil Penalties Assessed and Abated, by Type of Penalty and Type of Tax, Fiscal Year 20044,[Money amounts are in thousands of dollars.]%%%%%%%%'aType of penalty and type of tax<-4 Civil penalties assessed.<-4 Reasonable cause abatements [1].;43 Other abatements [1]1?47 Net civil penalties assessed after abatements*7/Number/Amount/Number/Amount5Number2Amount5Number+AmountA~ 6?~ 0@~ 0@~ 0@~ 3@~ 3@~ 3@~ , @BC:::VVV8Civil penalties, total~ D~ L*N~ ToA~ T 9~ WJA~ Wq~ W2~ 9q  &  &ELjA~  &" & &hwkB'EMMMMMM Individual income tax~ Fک|~ Nf~ Nx@~ NhA~ Xv~ Xf6~ Xʳ~ 8|RA &   Delinquency~ G~ O<~ O1@~ O@~ YA~ YpRA~ Y=A~ J;A   Estimated tax~ GA~ OV:~ Oz@~ O @~ Y@~ Y @~ YN_9~ <*A   Failure to pay~ G9~ O`BA~ O @~ O@~ YlW~ Y,A~ YA~ Yr~ Yvl~ ZX Bad check~ Gp@~ O5@~ Oh@~ O@~ Y@~ Y"@~ Y`@~ .@ ,l&!,&",&#,&$,d&%,&&,&',&(,&),&*,&+,&,,&-,&.,&/,Z&0,&1,&2,&3,&4,&5,&6,&7,Z&8,&9,&:,&;,&<,&=,&>,&?,&  Fraud~ Gw@~ OK@ O** O** Y** Y**~ Yv@~ ݱ@! Negligence~ !G~ !O~ !O~ !O~ !Y@~ !YC@~ !Y~ !C"= Other~ "H@~ "Pα@ "P** "P** "Z** "Z**~ "Z@~ "<ް@##I#Q#Q#Q#Q#Q#Q#!# $Excise taxes [5]~ $FkA~ $NA~ $N@~ $Nh>A~ $Xl@~ $XA~ $XTA~ $ @ $ &  $& % Delinquency~ %GHA~ %O@~ %Of@~ %Oƭ@~ %Y@~ %Y@@~ %Y.A~ %@@& Daily delinquency~ &G@~ &O A~ &O@~ &O@@~ &Y@~ &YP@~ &Y}@~ &@@' Estimated tax~ 'G@~ 'Oy@ 'O** 'O** 'Y** 'Y**~ 'Y:@~ 'x@( Failure to pay~ (Gz A~ (O@~ (O@~ (O|@~ (YJ@~ (Y@~ (YA~ (ݽ@) Federal tax deposits~ )G@~ )O@~ )O`@~ )O@~ )Y@@~ )Y_@~ )Y>@~ )@* Bad check~ *GIJ@~ *Or@~ *OD@~ *O6@~ *Ypq@~ *Y\@~ *Y@~ *d@+ Fraud~ +GW@~ +Ot@~ +O~ +O~ +YB@~ +Y@~ +YL@~ +؉@, Negligence~ ,G~ ,O~ ,O~ ,O~ ,Y~ ,O~ ,Y~ ,"-= Other~ -Hc@~ -P1@ -P** -P** -Z** -Z**~ -Z``@~ -< +@..I.Q.Q.Q.[.[.[. /Estate and gift tax [6]~ /F@@~ /N A~ /ND@~ /N@@~ /X@~ /XA~ /X|@~ /@ @ / &  /& 0 Delinquency~ 0G~@~ 0OA~ 0O@~ 0O@~ 0Y@~ 0Y@~ 0Y@~ 0v@1 Failure to pay~ 1Gr@~ 1O0@~ 1Oh@~ 1O@~ 1Y@~ 1Y@~ 1Y@~ 11@2 Bad check~ 2G@m@~ 2O@~ 2OK@~ 2Oz@~ 2Y?@~ 2Y@j@~ 2Yb@~ 23 Fraud~ 3G~ 3O~ 3O~ 3O~ 3O~ 3O~ 3O~ 3"4 Negligence 4G** 4O**~ 4O~ 4O~ 4O~ 4O 4Y** 4**5= Other 5H** 5P**~ 5P1@~ 5P@w@~ 5ZY@~ 5Z@ 5Z** 5<**66I6Q6Q6Q6[6[6[6 7All other taxes [7]~ 7F|A~ 7NXA~ 7N@@~ 7N|@~ 7X}@~ 7XPA~ 7X@*A~ 7@@ 7 &  7& 8 Delinquency~ 8Gп@~ 8O@~ 8Oo@~ 8O@.@~ 8Yq@~ 8YP@~ 8Y@~ 8@9 Estimated tax~ 9J`@~ 9Rm@~ 9Rx@~ 9R n@~ 9U*@~ 9U@~ 9U`^@~ 9@: Failure to pay~ :J|@~ :R@~ :R@~ :RԤ@~ :U@~ :U&@~ :Up @~ :@; Bad check~ ;J@~ ;R`h@~ ;R@~ ;RS@~ ;Up@~ ;UU@~ ;U@~ ;@@< Negligence~ <J~ <R~ <R~ <R~ <R~ <R~ <U~ <= Missing information~ =J`x@~ =R@~ =R[@~ =R@~ =Un@~ =UP@~ =UA@~ =h>= Other~ >Kr@~ >S@~ >S9@~ >Sp@~ >\ d@~ >\ @~ >\\@~ ><@??J?R?U?R?R?R?R?"@ ,l&A ,)B ,Z^C ,^D ,^E ,L^F ,|^G ,^H ,^I ,^J ,^K ,^L ,^M ,-^N ,`^O ,^P,^Q,^R,;^S,^T,^U,^V,^W,^X,^Y,^Z,T^[,=^\,^],^^,^_,^@>Nonreturn taxes [8]~ @DjA~ @T&&~ @T~ @T~ @]p@~ @]К>A~ @]\A~ @?歫 @ & A@A#A#A#A#A#A#A#A#B^** Not shown to avoid disclosure of information about specific taxpayers. However, the data are included in the appropriate totals.B_B_B_B_C^[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 HD^@abatements are made because of a decrease in the underlying tax.xE^p[2] Includes failure to supply taxpayer identification number, failure to report tip income, and miscellaneous.F^[3] Represents penalties associated with Forms 1120 (corporation income tax return series); 990-C (farmers cooperatives); and 990-T (tax-exempt organization business G^ income tax).H^[4] Represents penalties associated with Forms 940 (employers unemployment tax); 941 (employers employment tax); 942 (household employment tax); 943 (agricultural I^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).J^[5] Represents penalties associated with Forms 11-C (occupational tax and registration, wagering); 720 (basic excise tax return); 730 (wagering tax); 990 (basic tax-exempt K^organization return); 990-PF (private foundation); 1041-A (trust accumulation of charitable amounts); 2290 (highway heavy vehicle use tax); 4720 (excise tax, charities); )L^!and 5227 (split-interest trusts).\M^T[6] Represents penalties associated with Forms 706 (estate tax) and 709 (gift tax).N^[7] Represents penalties associated with Forms 1041 (estate and trust income tax); 1065 (partnerships); and individual retirement arrangements (IRAs).O^[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 P^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 7Q^/penalty for promoting an abusive tax shelter.R^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 S^error, administrative and collection costs not warranting collection of the amount due, unpaid assessments discharged in bankruptcy, and IRS acceptance of partial T^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 taxU^year. Therefore, the abatements in Fiscal Year 2004 (columns 3 through 6) may not be altogether comparable to the assessments (columns 1 and 2) because they V^reflect different tax years. As a result, when the number or amount of abatements is subtracted from the number or amount of assessments in this table, it is possible W^for the abatements to exceed the assessments. When this occurs, the result is a negative frequency or amount (columns 7 and 8). In addition to the assessments X^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 2004 totaled PY^H$4.2 billion on individual returns and $4.3 billion on business returns.9Z^1Detail may not add to totals because of rounding.~[`vSOURCE: IRS Data Book, FY 2004, Publication 55b. Also, Chief Financial Officer, Revenue Financial Management OS:CFO:R`,,^a,^b,^c,^d,^e,^f,^g,^h,^i,^j,^k,^l,^m,^n,^o,^= aRB> ????m|dwVVl|*0*0*0)P~d(0 ~(0P~d(qq     " 0