ࡱ> PO \phmlill00 Ba==X/w8Y@"1Helv1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1PArial1.Times New Roman1Arial1Arial1 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" ";@" " " "@%               % + ) , *     %   %   %!  %$  %  % (  %$  "  %  %  % H  %!X  % H a %!  %!` % h`  %! % h@  %X  %"X  % h  # %$@ $@ $    \  #<  #|  #  #  #\   L  #  #\  % H  \    #|  #|   l  %$@  #<  #  %  %"  #  % (    |  |            ) (  %  a\ %  a\  ,'Normal_2005 Table 27 Footnotes 20060209`$TABLE17!_Regression_Int  ;S' Print_Area_MI;A8ZR 3  @@  R, 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. Accuracy [1]Partnership information [2] Other [3]Civil penalties, total [4]Civil penalties, total [5]Nonreturn penalties [8]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 17. Civil Penalties Assessed and Abated, by Type of Tax and Type of Penalty, Fiscal Year 2007x[3] Represents penalties related to failure to supply taxpayer identification number and failure to report tip income. d0NOTES: 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 the balance due. Fiscal year data represent assessments and abatements recorded in a given fiscal year, regardless of the tax year to which the penalty may 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 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 $654,445 (thousands) and is included in the amount abated.[1] Includes penalties for negligence; substantial understatement of income tax; substantial valuation misstatement; substantial overstatement of pension liabilities; substantial estate or gift tax valuation understatement (under Internal Revenue Code section 6662); and understatement of reportable transactions (under Internal Revenue Code section 6662A). Also includes penalties related to negligence or disregard of rules and regulations (under Internal Revenue Code section 6653(a)) assessed on returns due before January 1, 1990.[2] Represents penalties associated with failure to provide information on Forms 1065 (partnership) or 8752 (partnership or S corporation required payment or refund under Internal Revenue Code section 7519), or failure to file electronically for Form 1065-B (large partnership). [4] Represents penalties associated with Forms 1120 (corporation income tax return series); 990-C (farmers cooperative private foundation); and 990-T (tax-exempt organization business income tax). r[5] Represents penalties associated with Forms 940 (employer s Federal unemployment tax); 941 (employer s employment tax); 942 (employer's tax for household employees); 943 (employer's tax for agricultural employees); 944 (employer tax); 945 (withheld income tax); 1042 (withheld income tax on U.S.-source income of foreign person); and CT-1 (railroad retirement tax). nTable 17. Civil Penalties Assessed and Abated, by Type of Tax and Type of Penalty, Fiscal Year 2007 Continued[6] Represents penalties associated with Forms 11-C (occupational tax and registration for wagering); 720 (quarterly excise tax); 730 (tax on wagering); 990 (tax-exempt organization except private foundation tax ); 990-PF (private foundation tax); 1041-A (trust accumulation of charitable amounts); 2290 (heavy highway vehicle use tax); 4720 (excise taxes of private foundations and other persons); and 5227 (split-interest trust tax). 2 A?  ccB  $)42^;~???  dMbP?_*+%,d\015I&?'?(?)?M\\SOI-FOUR\Bopper? odXXLetter.HP LaserJet 4100 PCL 62fxeK/Ca=C?UB״¡XX`B"?M2FBEm,ğP?vnuI4x;r@KmkȓLuO&\C{Qp 5(X:/Fv4݁p2&c29oC#&x;?x߈"!ewV|;I JAEB2BNY]h F6ar$ j遖 %6Wv|&wl *z/+WU˿ruE>Jl΍Mͺ㉉fnYMyɔ/x1?7j&¢r:i`* z:W"dXX??U} U}  } } } }  } } } }   ; @ @  -   - -  - -  -H -  - Q!RRRR &""""'(((()**** S S SS +    ,EEEE$BBBB$?@@@ -FFFF  I 442 4RA4 JGGGG K6666 LAAAA   N @.@Bi@*?@PNA O?8A?Ї'A?@?&A O ?{A?@Z@?@?>@ O??_?G+?} O? S?jԊ?A?,A O? ?c?y?T95A O ?ơ@?@? l@?@ O?@?@?@?@ O?@?@?P@?@K6666 I9999  P5F'A5m50W@5)A O?`@?H A?W@?+@ O C$@Cý@Cp}@C@ O?0z@? ?4@?L3A O?A?A? @?xA OCACAC@Co ADl 0F,0.000:::::0.00000 ! -" # $ % & ' ( ) * + -, - . / 0 1 2 3 4 5 6 -7 8 9 : ; < = > -?  O  ?a@?0" A??!M7777 "L"DD55 " "  #N#@"@Jq@^@ $O$?@? @?W@?@ %O %?@?@?@?@ &O&?g?&p?] A?A 'O'?@?@?@?@ (O(?` ?NE?Y'A?A )O)?ޟ??t} A?~  *O *?z@?@U@?.@?q@+M7777 ,I,::;; , ,  -P-50$5PA5(5A5A .O.?e@?c@?H@?>@ /O /?J@?h@?Pt@?pz@ 0O 0?pW@?#A?+@?h| A 1O1?A?@?@?@ 2O2?@?@?s@?u@ 3O3?iA?w@?R@?@ 4O4?D@?@?@?|@ 5O 5?V@?@?O@? @6M7788 7I7::;; 7 7  8P85@5l`A5@5A8< 9O9?O@?@ 9?# 9?#9< :O :?[@?@?K@?@:< ;O;? @?PA?@?Y@;$ <O<?R@?3@?@?@<$ =O =?? =?# =?#=$>M7788$ ?I?5A5*-5`4@5 ??ELjA~ ? " ? ? hwkBDl0<00000000<000000000<:J:::J@-A-@B,CHDE;F GHI,J,@K@ L-M,@N;O*PQ;R;S,T;@-....A/0000 B=B>>=> CT&CUUUU DT'DUUUU EV"EUUUU FT(FUUUU GT)GUUUU HT+HUUUU IQ*IRRRRJRRRRRK'((((L)**** M2M1111 NTNUUUU OT%OUUUU PT$PUUUU QT QUUUU%%R3#$$$S! T .  $ J@ (  x  6HA)  @{**]`HA) <3<  , >@dd????mO*PQ;YߦYD0xXYYߦYߦE0E0YYYL0>Xܪ0XF0Y{ަHYF0YަG0ަcHY{XF0> -DYG0Yqq      rQQPPNNOOIJCCDDEEFFGGHH7 $\phmlill00 [Bb TABLE17 _Regression_Int$ ;S0 Print_Area_MI;A=X/w8Y@"1Helv1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1Arial1PArial1Times New Roman1Arial1Arial1 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 %!  %! % h  %! % h  %X  %"X  % h @ # @%$ $ $    \  #<  #|  #  #  #\   L  #  #\  % H  \    #| @,, #| @,  l  %$  #< @,, #  % @ %" @ # @, % ( @,   | @, |       @,  @,,   ) (  %  a\ %  a\ Followed Hyperlink  Hyperlink*'Normal_2005 Table 27 Footnotes 2006020983ffff̙3f3fff3f3f33333f333336TABLE17 $  O(65h55  dMbP?_*+%,d\015I&?'?(?)?MV\\SOI-FOUR\Bopper^;? 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}  } } } }  } } } }    ; @ @  -   - -  - -  -H -  -lQdTable 17. Civil Penalties Assessed and Abated, by Type of Tax and Type of Penalty, Fiscal Year 2007RRRR4&,[Money amounts are in thousands of dollars.]""""'(((()**** SCivil penalties assessedSSCivil penalties abatedS'+Type of tax and type of penaltyNumberAmountNumberAmount,EEEE$BBBB$?@@@ -FFFF  ICivil penalties, total 442 4RA4 JGGGG K6666LIndividual income tax:AAAA   NCivil penalties, total @.@Bi@*?@PNAO Accuracy [1]?8A?Ї'A?@?&AO Bad check?{A?@Z@?@?>@O Delinquency??_?G+?}O Estimated tax? S?jԊ?A?,AOFailure to pay? ?c?y?T95A OFraud?ơ@?@? l@?@#OPartnership information [2]?@?@?@?@O Other [3]?@?@?P@?@K6666ICorporation income tax:9999  "PCivil penalties, total [4]5F'A5m50W@5)AO Accuracy [1]?`@?H A?W@?+@O Bad checkC$@Cý@Cp}@C@O Delinquency?0z@? ?4@?L3AO Estimated tax?A?A? @?xAOFailure to payCACAC@Co ADt lJZs,DAE:7CEF=S7BH:79; ! -" # $ % & ' ( ) * + -, - . / 0 1 2 3 4 5 6 -7 8 9 : ; < = > -?  OFraud ?a@?0" A??!M7777"LEmployment taxes:"DD55 "  "  "#NCivil penalties, total [5]#@"@Jq@^@$O Accuracy [1]$?@? @?W@?@%O Bad check%?@?@?@?@&O Delinquency&?g?&p?] A?A'O Estimated tax'?@?@?@?@(OFailure to pay(?` ?NE?Y'A?A)OFederal tax deposits)?ޟ??t} A?~  *OFraud*?z@?@U@?.@?q@+M7777,I Excise taxes:,::;; ,  ,  "-PCivil penalties, total [6]-50$5PA5(5A5A.O Accuracy [1].?e@?c@?H@?>@/O Bad check/?J@?h@?Pt@?pz@0ODaily delinquency0?pW@?#A?+@?h| A1O Delinquency1?A?@?@?@2O Estimated tax2?@?@?s@?u@3OFailure to pay3?iA?w@?R@?@4OFederal tax deposits4?D@?@?@?|@ 5OFraud5?V@?@?O@? @6M77887IEstate and gift tax:7::;; 7  7  "8PCivil penalties, total [7]85@5l`A5@5A8<9O Accuracy [1]9?O@?@ 9?d 9?d9<:O Bad check:?[@?@?K@?@:<;O Delinquency;? @?PA?@?Y@;$<OFailure to pay<?R@?3@?@?@<$ =OFraud=?? =?d =?d=$>M7788$?INonreturn penalties [8]?5A5*-5`4@5 ? ?ELjA~ ? " ?  ? hwkBD& l3IH:79;<B3EH:7?9;<B3LRRACFK@-A-@B,CHDE;F GHI,J,@K@ L-M,@N;O*PQ;R;S,T;@-....A/0000B=dNot shown to avoid disclosure of information about specific taxpayers. However, the data are included in the appropriate totals. B>>=>CT[1] Includes penalties for negligence; substantial understatement of income tax; substantial valuation misstatement; substantial overstatement of pension liabilities; substantial estate or gift tax valuation understatement (under Internal Revenue Code seCUUUUDT[2] Represents penalties associated with failure to provide information on Forms 1065 (partnership) or 8752 (partnership or S corporation required payment or refund under Internal Revenue Code section 7519), or failure to file electronically for Form 106DUUUUEVx[3] Represents penalties related to failure to supply taxpayer identification number and failure to report tip income. EUUUUFT[4] Represents penalties associated with Forms 1120 (corporation income tax return series); 990-C (farmers cooperative private foundation); and 990-T (tax-exempt organization business income tax). FUUUUGT[5] Represents penalties associated with Forms 940 (employers Federal unemployment tax); 941 (employers employment tax); 942 (employer's tax for household employees); 943 (employer's tax for agricultural employees); 944 (employer tax); 945 (withheld inGUUUUHT[6] Represents penalties associated with Forms 11-C (occupational tax and registration for wagering); 720 (quarterly excise tax); 730 (tax on wagering); 990 (tax-exempt organization except private foundation tax ); 990-PF (private foundation tax); 1041-HUUUUvIQnTable 17. Civil Penalties Assessed and Abated, by Type of Tax and Type of Penalty, Fiscal Year 2007ContinuedIRRRRJRRRRRK'((((L)****M2FootnotesContinuedM1111^NTV[7] Represents penalties associated with Forms 706 (estate tax) and 709 (gift tax). NUUUUOT[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 wellOUUUUPTNOTES: 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 unpPUUUURQTJSOURCE: Chief Financial Officer, Revenue Financial Management OS:CFO:R QUUUU%%R3#$$$S! 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