��>� S������R������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������ ������\ppabatu00 B�a�=���=�X/w8Y@�"��1����Helv1����Arial1����Arial1����Arial1����Arial1����Arial1����Arial1����Arial1����Arial1����Arial1����Arial1����Arial1� ��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" ";@" "� " "@]�,[$� -2]\ #,##0.00_);[Red]\([$� -2]\ #,##0.00\)�%� � �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �� �% � �+� �� �)� �� �,� �� �*� �� ���� � ��� �� � � � �� �% � � % � � %!�� � %$�� � % � �% (� � %�p � � %$�� � �"�� � %"�p � �% H� � %!X� � % H� � a \� � % �� �a � �% !�� � % L� �%!�� � %!�` � �% h` � � %!�� �% h@� � %X� � %"X� � % hp � � %!�� � % h� � �!�� � �!�� � % h � � �#� � �%$�@� ��$�@� ��$�� �  �� � �#<� � �#<� �%!�� � �a \� � 1!�� � �#|� � �#|� � �#�p � � �#�� � � L� � �#�� � �#\� � � L� � �#�� � �#\� � a!\� � a!X � a H � a \ � 1 \� � %�� ��������� ������,'Normal_2005 Table 27 Footnotes 20060209��`�*!TABLE17��!_Regression_Int  ;g' Print_Area_MI;F��8�d= 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). dTable 17. Civil Penalties Assessed and Abated, by Type of Tax and Type of Penalty, Fiscal Year 2006Footnotes ContinuedJSOURCE: Chief Financial Officer, Revenue Financial Management OS:CFO:R 3Detail may not add to totals because of rounding. d�[1] Includes penalties for negligence; substantial understatement of income tax; substantial valuation misstatement; substantial overstatement of pension�transactions (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.Ysection 7519), or failure to file electronically for Forms 1065-B (large partnerships). �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.�[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 Revenue�balance due. Fiscal year data represent assessments and abatements recorded in a given fiscal year, regardless of the tax year to which the penaltyx[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 of�the total amount assessed. The amount of trust fund recovery assessments credited is $647,137 thousand and is included in the amount abated.Revised September 2007.�B� F��?����e�^ q�ccB ��  h�&/c7S>9@  dMbP?_*+�%,�d���\015W��&�?'�?(�?)�?M�\\SOI-FOUR\Bopper��?� odXXLetter�.HP LaserJet 4100 PCL 62f�xeK/Ca=C?UB״¡XX`B"?M�2FBEm,ğP�?vnuI4x;�r@Kmkȓ�LuO�&\C{Qp 5(X:�/Fv4݁p�2&c�2��9oC#��&x�;��?x߈"��!ewV�|;I JAE�B2BNY]h F�6a�r$� j� �%6W�v|&wl *z�/+WU˿ruE>Jl΍Mͺ㉉fnYMyɔ�/x�1?�7j&¢�r�:i�`��*� z�:W��"dXX�?�?U} U}  } �} �} �}  � } �} � } �} � h , �@ @  -� � � -� -� � -� -� �� -� -� � ���������-�-�������� ((�""""� *�""""�+,,,,�-....� P P� PP� /�  �  �  �  �0�$$� �? @ @ @� 1!!!!� � 2� =z=bv==rH�� 1CCCC� 3DDDD� 2�EEEE�  � 4 �B/B��BR>�BJV�� 5�A��A~A�($AAM� 5�Ap�A$[A8�AAvA� 5�AAAa&A@AA� 5�A@A ,@Ax@A@@� 5�ARF�A WAANoA֡/� 5 �A� AA�@A@Av@� 5 �A @A=@Ar@A@7@� 5 �A@A@A@Ap@�1CCCC�FFGG� 2�HHHH� � 4!�B>�*B2AB@B%A� 5�A 7@A@�AA@@AHA� 5�A`�AALAA@A F@� 5�Aܟ@AP�AAS@Al8A� 5�<�2A<|A<@<�A�D~l 0F,0.0::::0000.0000 �! �" -�# -�$ �% �& �' �( �) �* �+ �, �- -�. -�/ ��0 �1 �2 �3 �4 �5 �6 �7 �8 �9 -�: -�; �< �= �> �? �� 5 � <@<@<{@<@� !5 �!Ac@A@A@Ao@�"1CCCC�#FFFF� $2�$IIJJ� $� $ � %4"�%BdB^�B6AB�� &5�&AkAv;CAV AAP�A� '5�'Az@A@Aț@A@� (5�(A@A@AU@A؊@� )5�)A� AOAb%AA�A� *5�*AvъA�A AA�� +5 �+A@A@A@Ao@� ,5 �,Ai@A6@A"@AQ@�-1CCCC�.FFFF� /2�/IIJJ� /� / � 04�0B>1!BAB0'@B@A� 15�1A؆AA @AB@A@� 25 �2A@@Ah�AAr@Ag A� 35�3AS@A@AG@A8@� 45�4A@A@A1@A1@� 55�5A$nAA@AD@A=@� 65�6Ax@A@A@A@� 75 �7A#@A@Al@AX@� 85 �8A:@Aآ@A>@Ay@�91CCCC�:FFGG� ;2�;IIJJ� ;� ; � <4�<B@B\FAB@B�A� =5�=A0@A�3AA@Ad@� >5�>AN@A@A&@A5@� ?5�?As@Ap@A@A@@�D�l00<00000000<000000000<000@ �A �B -�C -�D ��E -�F -@G ,�H ;�$I ��$J ��$K ��$L ;�$M ��$N ;�O ;�P��Q;�R��S��T;�U��V��W,X,@Y@ Z-�[,@\;�];�^��_��� @5 �@A\@A@� @A,� @A,� A5 �AA@A@� AA,� AA,�B1CCCC�CFFGG� D@#�DBAB~BHABv�� DDELjA~ D "� D D hwkB�E67777�F89999� G)�G&&$&� H%-H#� I?6I#� J?.J#� K?/K#� L%7L#� M?0M#� NK9�NKKKKK� O%$�O#$$$� P?�P#$$$� Q%%�Q#$$$� R?�R#$$$� S?�S#$$$� T%&�T#$$$� U?�U#$$$� V?�V#$$$� W((�W""""� X>�X""""�Y+,,,,�Z-....� [;)�[::::� \%'�\#$$$� ]%4�]&&$&� ^?5�^&&$&� _?:�_&&$&�D�l@@~ "  `��a;�b��c��d��e;�f;�g�@� `?;�`&&$&� a%1�a$$$$� bO2�b$$$$� cO8�cOOOO''� dO3�dOOOO''� eN+�eLMMM''� fN*�fLMMM''� gN<��� $$$$>�@dd���?�?�?�?m�O ;�P��Q;Yp*� YD0xXYYp*�Yp*� E0E0YYYL�0>Xܪ0XF0Y{�)� HYF0Y�)� G0�)� brHY{XF0^��DYG0Yqq     ��� ��7 �$������\ppabatu00 [B�b� TABLE17 _Regression_Int$ ;��g0 Print_Area_MI;��F=�X/w8Y@�"��1����Helv1����Arial1����Arial1����Arial1����Arial1����Arial1����Arial1����Arial1����Arial1����Arial1����Arial1����Arial1� ��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 \� � % �a � �% ! � % L� �%! � %! ��% h� �� %! �% h� � %X� � %"X� � % h� � %! � % h� � �! � �! � % h� @� �# @�%$ ��$ ��$ �  � �#<� � �#<� �%! � �a \� � 1! � �#|� � �#|� � �# � �# � � L� � �# � �#\� � � L� � �# � �#\� � a!\� � a!X � a H � a \ � 1 \� � % ���������Followed Hyperlink�  Hyperlink���*'Normal_2005 Table 27 Footnotes 20060209����8���������������3f�����ff�f�������������������̙��3f�3�����fff��3f3f333�3�3f33�333�l TABLE17 �$� h��^&U7w<  dMbP?_*+�%,��d���\015W��&�?'�?(�?)�?MV\\SOI-FOUR\Bopperc7��?� odXXLetter[0 0YYYw~0�.HP LaserJet 4100 PCL 62f�xeK/Ca=C?UB״¡XX`B"?M�2FBEm,ğP�?vnuI4x;�r@Kmkȓ�LuO�&\C{Qp 5(X:�/Fv4݁p�2&c�2��9oC#��&x�;��?x߈"��!ewV�|;I JAE�B2BNY]h F�6a�r$� j� �%6W�v|&wl *z�/+WU˿ruE>Jl΍Mͺ㉉fnYMyɔ�/x�1?�7j&¢�r�:i�`��*� z�:W��"dXX�?�?U} U}  } �} �} �}  � } �} � } �} �  h , �@ @  -� � � -� -� � -� -� �� -� -� � ���������-�-�������l(dTable 17. Civil Penalties Assessed and Abated, by Type of Tax and Type of Penalty, Fiscal Year 2006�""""4*,[Money amounts are in thousands of dollars.]�""""�+,,,,�-.... PCivil penalties assessedPPCivil penalties abatedP'/Type of tax and type of penalty Number Amount Number Amount�0�$$� �? @ @ @� 1!!!!�  2Civil penalties, total� =z=bv==rH�� 1CCCC� 3DDDD2Individual income tax:�EEEE   4Civil penalties, total �B/B��BR>�BJV�5 Delinquency�A��A~A�($AAM5 Estimated tax�Ap�A$[A8�AAvA5 Accuracy [1]�AAAa&A@AA#5Partnership information [2]�A@A ,@Ax@A@@5Failure to pay�ARF�A WAANoA֡/5 Bad check�A� AA�@A@Av@ 5Fraud�A @A=@Ar@A@7@5 Other [3]�A@A@A@Ap@�1CCCC�FFGG2Corporation income tax:�HHHH  "4Civil penalties, total [4]�B>�*B2AB@B%A5 Delinquency�A 7@A@�AA@@AHA5 Estimated tax�A`�AALAA@A F@5 Accuracy [1]�Aܟ@AP�AAS@Al8A5Failure to pay�<�2A<|A<@<�A�DG l�JZs,DAECEDS<737BH9;: �! �" -�# -�$ �% �& �' �( �) �* �+ �, �- -�. -�/ ��0 �1 �2 �3 �4 �5 �6 �7 �8 �9 -�: -�; �< �= �> �? � 5 Bad check� <@<@<{@<@ !5Fraud�!Ac@A@A@Ao@�"1CCCC�#FFFF$2Employment taxes:�$IIJJ $  $  "%4Civil penalties, total [5]�%BdB^�B6AB�&5 Delinquency�&AkAv;CAV AAP�A'5 Estimated tax�'Az@A@Aț@A@(5 Accuracy [1]�(A@A@AU@A؊@)5Failure to pay�)A� AOAb%AA�A*5Federal tax deposits�*AvъA�A AA�+5 Bad check�+A@A@A@Ao@ ,5Fraud�,Ai@A6@A"@AQ@�-1CCCC�.FFFF/2 Excise taxes:�/IIJJ /  /  "04Civil penalties, total [6]�0B>1!BAB0'@B@A15 Delinquency�1A؆AA @AB@A@25Daily delinquency�2A@@Ah�AAr@Ag A35 Estimated tax�3AS@A@AG@A8@45 Accuracy [1]�4A@A@A1@A1@55Failure to pay�5A$nAA@AD@A=@65Federal tax deposits�6Ax@A@A@A@75 Bad check�7A#@A@Al@AX@ 85Fraud�8A:@Aآ@A>@Ay@�91CCCC�:FFGG;2Estate and gift tax:�;IIJJ ;  ;  "<4Civil penalties, total [7]�<B@B\FAB@B�A=5 Delinquency�=A0@A�3AA@Ad@>5 Accuracy [1]�>AN@A@A&@A5@?5Failure to pay�?As@Ap@A@A@@�D0 l73IH9;:<B73EH9?;:<B73LH9:@ �A �B -�C -�D ��E -�F -@G ,�H ;�$I ��$J ��$K ��$L ;�$M ��$N ;�O ;�P��Q;�R��S��T;�U��V��W,X,@Y@ Z-�[,@\;�];�^��_��@5 Bad check�@A\@A@ @Ad @Ad A5Fraud�AA@A@ AAd AAd�B1CCCC�CFFGGD@Nonreturn penalties [8]�DBAB~BHABv� D DELjA~ D " D  D hwkB�E67777�F89999�G)�dNot shown to avoid disclosure of information about specific taxpayers. However, the data are included in the appropriate totals. �G&&$&�H%�[1] Includes penalties for negligence; substantial understatement of income tax; substantial valuation misstatement; substantial overstatement of pensionH#�I?�liabilities; substantial estate or gift tax valuation understatement (under Internal Revenue Code section 6662); and understatement of reportable I#�J?�transactions (under Internal Revenue Code section 6662A). Also includes penalties related to negligence or disregard of rules and regulations (underJ#YK?QInternal Revenue Section 6653(a)) assessed on returns due before January 1, 1990.K#�L%�[2] Represents penalties associated with failure to provide information on Forms 1065 (partnerships) or Forms 8752 (payment or refund under Internal RevenueL#aM?Ysection 7519), or failure to file electronically for Forms 1065-B (large partnerships). M#NKx[3] Represents penalties related to failure to supply taxpayer identification number and failure to report tip income. �NKKKKK�O%�[4] Represents penalties associated with Forms 1120 (corporation income tax return series); 990-C (farmers� cooperatives); and 990-T (tax-exempt organization �O#$$$P?business income tax). �P#$$$�Q%�[5] Represents penalties associated with Forms 940 (employers unemployment tax); 941 (employers employment tax); 942 (household employment tax); 943 �Q#$$$�R?�(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 �R#$$$S?retirement tax).�S#$$$�T%�[6] Represents penalties associated with Forms 11-C (occupational tax and registration, wagering); 720 (excise tax return); 730 (wagering tax); 990 (basic �T#$$$�U?�tax-exempt organization return); 990-PF (private foundation); 1041-A (trust accumulation of charitable amounts); 2290 (highway heavy vehicle use tax); �U#$$$IV?A4720 (excise tax, charities); and 5227 (split-interest trusts). �V#$$$lW(dTable 17. Civil Penalties Assessed and Abated, by Type of Tax and Type of Penalty, Fiscal Year 2006�W""""X> Continued�X""""�Y+,,,,�Z-....[;FootnotesContinued�[::::^\%V[7] Represents penalties associated with Forms 706 (estate tax) and 709 (gift tax). �\#$$$�]%�[8] Represents various penalties assessed and abated for a wide range of noncompliant behaviors, such as noncompliance related to trust fund recovery;�]&&$&�^?�to tax return preparers; and to information returns (e.g., Forms 1099, W-2, 3520A, 8027, 8300); as well as aiding and abetting; frivolous return filings; and �^&&$&�_?�misuse of dyed fuel. Trust fund recovery penalties assessed to all responsible officers are reduced when one officer or the business pays a portion of�_&&$&�D�lEA�����g�o��5��.��_�(1t��`��a;�b��c��d��e;�f;�g�@�`?�the total amount assessed. The amount of trust fund recovery assessments credited is $647,137 thousand and is included in the amount abated.�`&&$&�a%�Notes: An abatement is a reduction of penalties due to IRS error, reasonable cause, administrative and collection costs not warranting collection of �a$$$$�bO�the amount due, unpaid assessments discharged in bankruptcy, and IRS acceptance of partial payment of unpaid tax assessment in settlement of the�b$$$$�cO�balance due. Fiscal year data represent assessments and abatements recorded in a given fiscal year, regardless of the tax year to which the penalty�cOOOO''zdOrmay apply. Abatements for a given fiscal year apply to assessments made in the current or in a prior fiscal year.�dOOOO'';eN3Detail may not add to totals because of rounding. �eLMMM''RfNJSOURCE: Chief Financial Officer, Revenue Financial Management OS:CFO:R �fLMMM''gNRevised September 2007.��������Ul=�X/w8Y> ����?�?�?�?m� � W@�WD~PB~����LBb0TYp*� ]YD0W]YTYp*�TYp*� E0E0TYTYTYL�0>DXܪ0DXF0TYz�)� XF0TY�)� G0�)� brXzPXF0��_XG0TYqq     ��" �������������������������������� �Oh+'0�HPl � � ���Information System pabatu00Microsoft Excel@+'N@'{H�@Bv�՜.+,0�8@ dl t ��Internal Revenue Service TABLE17TABLE17!Print_AreaTABLE17!Print_Area_MI  Worksheets Named Ranges  !���#$%&'()*+,-./0123456789:;<=>?@A���CDEFGHI���KLMNOPQ������T�������������������������������������������������������������������������������������������������������������������������������������������������������������������������������Root Entry���������F���Book ������������"�>Workbook��������kBSummaryInformation(����BDocumentSummaryInformation8������������J������������������������������������