ࡱ> QP \ppabatu00 Ba==X/w8Y@"1Helv1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1 Helv1$Helv"$"#,##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" ";\-\-" ";@" " \(General\)"Yes";"Yes";"No""True";"True";"False""On";"On";"Off" \ \ \ \ \ @\ \ \ \ \ \ \ \ @ \ \ \ \ \ \ @ \ \ \ @ \ \ \ \ @ " "@@;#,##0" ";\-#,##0" ";\ 0" ";@" " " "@%               % + ) , *      %p  %$  "  %"p % H  %!X  % H  a \  % % !  % L %!  %!` % h`  %! % h@  %X  %"X  % hp  %!  % h  !  !  % h  # %$@ $@ $   %!  a \  1!  #|  #|  #p  #   L  #  #\   L  #  #\  %$p  #|p  a!\  1 \ % h  %!  % H a @  a!X  a H  %  ,'Normal_2005 Table 27 Footnotes 20060209`i TABLE27!_Regression_Int  ;g' Print_Area_MI;F"h= NumberAmountCivil penalties, total,[Money amounts are in thousands of dollars.] Delinquency Estimated taxFederal tax depositsFailure to pay Bad checkFraudDaily delinquencyCivil penalties, total Civil penalties assessedCivil penalties abatedIndividual income tax:Corporation income tax:Employment taxes: Excise taxes:Estate and gift tax:Type of tax and type of penaltyCivil penalties, total [6]Civil penalties, total [7]d Not shown to avoid disclosure of information about specific taxpayers. However, the data are included in the appropriate totals.  Continuedbusiness income tax). (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).tax-exempt organization return); 990-PF (private foundation); 1041-A (trust accumulation of charitable amounts); 2290 (highway heavy vehicle use tax); A4720 (excise tax, charities); and 5227 (split-interest trusts). Accuracy [1]Partnership information [2] Other [3]Civil penalties, total [4]Civil penalties, total [5]Nonreturn penalties [8][4] Represents penalties associated with Forms 1120 (corporation income tax return series); 990-C (farmers cooperatives); and 990-T (tax-exempt organization [5] Represents penalties associated with Forms 940 (employer s unemployment tax); 941 (employer s employment tax); 942 (household employment tax); 943 [6] Represents penalties associated with Forms 11-C (occupational tax and registration, wagering); 720 (excise tax return); 730 (wagering tax); 990 (basic V[7] Represents penalties associated with Forms 706 (estate tax) and 709 (gift tax). Footnotes ContinuedJSOURCE: Chief Financial Officer, Revenue Financial Management OS:CFO:R dTable 27. Civil Penalties Assessed and Abated, by Type of Tax and Type of Penalty, Fiscal Year 20053Detail may not add to totals because of rounding. dtransactions (under Internal Revenue Code section 6662A). Also includes penalties related to negligence or disregard of rules and regulations (underQInternal Revenue Section 6653(a)) assessed on returns due before January 1, 1990.Notes: An abatement is a reduction of penalties due to IRS error, reasonable cause, 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 thermay apply. Abatements for a given fiscal year apply to assessments made in the current or in a prior fiscal year.Ysection 7519), or failure to file electronically for Forms 1065-B (large partnerships). [1] Includes penalties for negligence; substantial understatement of income tax; substantial valuation misstatement; substantial overstatement of pension[8] Represents various penalties assessed and abated for a wide range of noncompliant behaviors, such as noncompliance related to trust fund recovery;to tax return preparers; and to information returns (e.g., Forms 1099, W-2, 3520A, 8027, 8300); as well as aiding and abetting; frivolous return filings; and liabilities; substantial estate or gift tax valuation understatement (under Internal Revenue Code section 6662); and understatement of reportable [2] Represents penalties associated with failure to provide information on Forms 1065 (partnerships) or Forms 8752 (payment or refund under Internal Revenuex[3] Represents penalties related to failure to supply taxpayer identification number and failure to report tip income. misuse of dyed fuel. Trust fund recovery penalties assessed to all responsible officers are reduced when one officer or the business pays a portion ofbalance due. Fiscal year data represent assessments and abatements recorded in a given fiscal year, regardless of the tax year to which the penaltythe total amount assessed. The amount of trust fund recovery assessments credited is $524,560 thousand and is included in the amount abated.Revised September 2007.B %??Y ccB  $*&0.v6 =>?  dMbP?_*+%,d\015W&?'?(?)?M\\SOI-FOUR\Bopper? odXXLetter.HP LaserJet 4100 PCL 62fxeK/Ca=C?UB״¡XX`B"?M2FBEm,ğP?vnuI4x;r@KmkȓLuO&\C{Qp 5(X:/Fv4݁p2&c29oC#&x;?x߈"!ewV|;I JAEB2BNY]h F6ar$ j遖 %6Wv|&wl *z/+WU˿ruE>Jl΍Mͺ㉉fnYMyɔ/x1?7j&¢r:i`* z:W"dXX??U} U}  } } } }  } } } }   , @ @  -F   - -  - -  - -  --HH !* #$%%%%&'''' L L LL (    )?@@@ *  + 99ʳ9m9> *:::: ,;;;; +<<<<   - 9J96qQ9 9_ .8Z/8~8A8^2G .8:y842A8%A8PY@G .8@8HA8@8v@G .8U@8(A8@8@G .8nCQ8Ɩ8S8A8A . 8  A8@8@8@ . 8@8p@8Py@8@ . 8@8@8@8t@*::::==>> +???? H -!9~2'9@9@9A .8@8wA8u@8bA .8(5A8YA8@8`@ .8@8&A8@W@8PZ@ .8A809A88@8ADNl0F"0.0::::0000.0000 ! " -# -$ % H& ' ( ) * + , - -. -/ 0 H1 2 3 4 5 6 7 8 9 -: -; < H= > ?  .  8@8@80v@8>@ !. !8 k@8@8@8@"*::::#==== $+$@@AA $ $  %-"%9R9 9Y9:G &.&8wa8V_O8Ȓ A8dy%A '.'8@8a@8 l@8@ (.(8@8@8U@8^@ ).)8Γ8&A8X=$A8hA *.*888F#8` +. +80@8@8@8@ ,. ,8j@8@8@@8g@-*::::.==== /+/@@AA / /  0-09FD*9.9pA9 A 1.18A8@8@8@ 2. 28@8A8@8$ A 3.38i@8@@8E@8G@ 4.48JA8A8@8 b@ 5.58hA8@d@8`0@8:@ 6.68@87A8@8_A 7. 78L@8r@8@o@8@X@ 8. 88N@8X@8H@8Ѕ@9B::CC:==>> ;+;@@AA ; ;  <-<9@9LA9|@9A =.=8@8A8@8@ >.>8R@8@8@8@ ?.?8@8`@8+@8@b@Dl00<00000000<000000000<000@ A B -C -D HE -F -@G ,H ;I J K L ;M N ;O ;PQ;RST;UVW,X,@Y@ Z-F[,@\;];^_ @. @8, @8, @8, @8, A. A8, A8, A8, A8,B*::::C==>> D7#D9|A9"N9dA9y DH~ D H" D HD HhwkBE/0000F12222 G" G G H3H I66I J6-J K6.K L7L M62M ND8NDDDDD O$O P6P Q%Q R6R S6S T&T U6U V6V W!* X5Y$%%%%Z&'''' [4([3333 \'\ ]4 ] ] ^65 ^ ^ _69 _ _ DNlFFl&" &&`a;bcde;f;g, `6; ` ` a/ bE0 cE:cEEEEII dE1dEEEEII e+eJKKKII f)fJKKKII g<&$$$$J@>@dd????mO ;PQ;YYD0xXYYYE0E0YYYL0>Xܪ0XF0Y{HYF0YG0brHY{XF0^DYG0Yqq      7 $\ppabatu00 [Bb TABLE27 _Regression_Int$ ;g0 Print_Area_MI;F=X/w8Y@"1Helv1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1 Helv1$Helv"$"#,##0_);\("$"#,##0\)"$"#,##0_);[Red]\("$"#,##0\) "$"#,##0.00_);\("$"#,##0.00\)%""$"#,##0.00_);[Red]\("$"#,##0.00\)5*2_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),))_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=,:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)4+1_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)+(#,##0" ";\-#,##0" ";\-\-" ";@" " \(General\)"Yes";"Yes";"No""True";"True";"False""On";"On";"Off" \ \ \ \ \ @\ \ \ \ \ \ \ \ @ \ \ \ \ \ \ @ \ \ \ @ \ \ \ \ @ " "@>;#,##0" ";\-#,##0" ";\ 0" ";@" " " "@%               % + ) , *      %  %$  "  %" % H  %!X  % H  a \  % % !  % L %!  %! % h  %! % h  %X  %"X  % h  %!  % h  !  !  % h @ # @%$ $ $   %!  a \  1!  #|  #|  #  #   L  #  #\   L  #  #\  %$  #|  a!\  1 \ % h  %!  % H a @  a!X  a H  % Followed Hyperlink  Hyperlink*'Normal_2005 Table 27 Footnotes 2006020983ffff̙3f3fff3f3f33333f33333 TABLE27 $  j%{6;;  dMbP?_*+%,d\015W&?'?(?)?MV\\SOI-FOUR\Bopperv6? odXXLetter[0 0YYYw~0.HP LaserJet 4100 PCL 62fxeK/Ca=C?UB״¡XX`B"?M2FBEm,ğP?vnuI4x;r@KmkȓLuO&\C{Qp 5(X:/Fv4݁p2&c29oC#&x;?x߈"!ewV|;I JAEB2BNY]h F6ar$ j遖 %6Wv|&wl *z/+WU˿ruE>Jl΍Mͺ㉉fnYMyɔ/x1?7j&¢r:i`* z:W"dXX??U} U}  } } } }  } } } }    , @ @  -F   - -  - -  - -  --HHl!dTable 27. Civil Penalties Assessed and Abated, by Type of Tax and Type of Penalty, Fiscal Year 20054#,[Money amounts are in thousands of dollars.]$%%%%&'''' LCivil penalties assessedLLCivil penalties abatedL'(Type of tax and type of penaltyNumberAmountNumberAmount)?@@@ *  +Civil penalties, total 99ʳ9m9> *:::: ,;;;;+Individual income tax:<<<<   -Civil penalties, total 9J96qQ9 9_. Delinquency8Z/8~8A8^2G. Estimated tax8:y842A8%A8PY@G. Accuracy [1]8@8HA8@8v@G#.Partnership information [2]8U@8(A8@8@G.Failure to pay8nCQ8Ɩ8S8A8A. Bad check8  A8@8@8@ .Fraud8@8p@8Py@8@. Other [3]8@8@8@8t@*::::==>>+Corporation income tax:???? H "-Civil penalties, total [4]9~2'9@9@9A. Delinquency8@8wA8u@8bA. Estimated tax8(5A8YA8@8`@. Accuracy [1]8@8&A8@W@8PZ@.Failure to pay8A809A88@8AD lp8Zs"DAECEDS<737BH9;: ! " -# -$ % H& ' ( ) * + , - -. -/ 0 H1 2 3 4 5 6 7 8 9 -: -; < H= > ?  . Bad check 8@8@80v@8>@ !.Fraud!8 k@8@8@8@"*::::#====$+Employment taxes:$@@AA $  $  "%-Civil penalties, total [5]%9R9 9Y9:G&. Delinquency&8wa8V_O8Ȓ A8dy%A'. Estimated tax'8@8a@8 l@8@(. Accuracy [1](8@8@8U@8^@).Failure to pay)8Γ8&A8X=$A8hA*.Federal tax deposits*888F#8`+. Bad check+80@8@8@8@ ,.Fraud,8j@8@8@@8g@-*::::.====/+ Excise taxes:/@@AA /  /  "0-Civil penalties, total [6]09FD*9.9pA9 A1. Delinquency18A8@8@8@2.Daily delinquency28@8A8@8$ A3. Estimated tax38i@8@@8E@8G@4. Accuracy [1]48JA8A8@8 b@5.Failure to pay58hA8@d@8`0@8:@6.Federal tax deposits68@87A8@8_A7. Bad check78L@8r@8@o@8@X@ 8.Fraud88N@8X@8H@8Ѕ@9B::CC:==>>;+Estate and gift tax:;@@AA ;  ;  "<-Civil penalties, total [7]<9@9LA9|@9A=. Delinquency=8@8A8@8@>. Accuracy [1]>8R@8@8@8@?.Failure to pay?8@8`@8+@8@b@D0 l73IH9;:<B73EH9?;:<B73LH9:@ A B -C -D HE -F -@G ,H ;I J K L ;M N ;O ;PQ;RST;UVW,X,@Y@ Z-F[,@\;];^_@. Bad check @8d @8d @8d @8d A.Fraud A8d A8d A8d A8dB*::::C==>>D7Nonreturn penalties [8]D9|A9"N9dA9y DH ~ D H" D H D HhwkBE/0000F12222G"dNot shown to avoid disclosure of information about specific taxpayers. However, the data are included in the appropriate totals. G G H[1] Includes penalties for negligence; substantial understatement of income tax; substantial valuation misstatement; substantial overstatement of pensionHI6liabilities; substantial estate or gift tax valuation understatement (under Internal Revenue Code section 6662); and understatement of reportable IJ6transactions (under Internal Revenue Code section 6662A). Also includes penalties related to negligence or disregard of rules and regulations (underJYK6QInternal Revenue Section 6653(a)) assessed on returns due before January 1, 1990.KL[2] Represents penalties associated with failure to provide information on Forms 1065 (partnerships) or Forms 8752 (payment or refund under Internal RevenueLaM6Ysection 7519), or failure to file electronically for Forms 1065-B (large partnerships). MNDx[3] Represents penalties related to failure to supply taxpayer identification number and failure to report tip income. NDDDDDO[4] Represents penalties associated with Forms 1120 (corporation income tax return series); 990-C (farmers cooperatives); and 990-T (tax-exempt organization OP6business income tax). PQ[5] Represents penalties associated with Forms 940 (employers unemployment tax); 941 (employers employment tax); 942 (household employment tax); 943 QR6(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 RS6retirement tax).ST[6] Represents penalties associated with Forms 11-C (occupational tax and registration, wagering); 720 (excise tax return); 730 (wagering tax); 990 (basic TU6tax-exempt organization return); 990-PF (private foundation); 1041-A (trust accumulation of charitable amounts); 2290 (highway heavy vehicle use tax); UIV6A4720 (excise tax, charities); and 5227 (split-interest trusts). VlW!dTable 27. Civil Penalties Assessed and Abated, by Type of Tax and Type of Penalty, Fiscal Year 2005X5 ContinuedY$%%%%Z&''''[4FootnotesContinued[3333^\V[7] Represents penalties associated with Forms 706 (estate tax) and 709 (gift tax). \][8] Represents various penalties assessed and abated for a wide range of noncompliant behaviors, such as noncompliance related to trust fund recovery; ] ] ^6to tax return preparers; and to information returns (e.g., Forms 1099, W-2, 3520A, 8027, 8300); as well as aiding and abetting; frivolous return filings; and ^ ^ _6misuse of dyed fuel. Trust fund recovery penalties assessed to all responsible officers are reduced when one officer or the business pays a portion of _ _ DQlIEgo-&Wp1l`a;bcde;f;g,`6the total amount assessed. The amount of trust fund recovery assessments credited is $524,560 thousand and is included in the amount abated. ` ` aNotes: An abatement is a reduction of penalties due to IRS error, reasonable cause, administrative and collection costs not warranting collection of bEthe amount due, unpaid assessments discharged in bankruptcy, and IRS acceptance of partial payment of unpaid tax assessment in settlement of thecEbalance due. Fiscal year data represent assessments and abatements recorded in a given fiscal year, regardless of the tax year to which the penaltycEEEEIIzdErmay apply. Abatements for a given fiscal year apply to assessments made in the current or in a prior fiscal year.dEEEEII;e3Detail may not add to totals because of rounding. eJKKKIIRfJSOURCE: Chief Financial Officer, Revenue Financial Management OS:CFO:R fJKKKIIgRevised September 2007.UlJ@=X/w8Y> ????mW@WD~PB~LBb0TY]YD0W]YTYTYE0E0TYTYTYL0>DXܪ0DXF0TYzXF0TYG0brXzPXF0_XG0TYqq     "  Oh+'0HPl Information System pabatu00Microsoft Excel@)N@'{H@6-՜.+,08@ dl t Internal Revenue Service TABLE27TABLE27!Print_AreaTABLE27!Print_Area_MI  Worksheets Named Ranges  "#$%&'()*+,-./0123456789:;<=>?ABCDEFGIJKLMNORRoot EntryFBook !=Workbook$ASummaryInformation(@DocumentSummaryInformation8H