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Warning Text�?� � Warning Text ���%�X��TableStyleMedium9PivotStyleLight16`�BRTable 16 expanded������  ;&  ;������bZ�  #3 ��� �@@�  ��I&%ActivityNumber,Number of notices of Federal tax liens filedNumber of seizuresNumber of offers receivedNumber of offers accepted)Amount collected with delinquent returns &Returns filed with additional tax due:)Taxpayer delinquent accounts (thousands):Returns not filed timely:,[Money amounts are in thousands of dollars.]Delinquent return activity: Amount of offers acceptedEnforcement activity:Number in beginning inventoryNumber of new accountsNumber of accounts closedEnding inventory:Net amount assessed [3]4Taxpayer delinquency investigations (thousands) [4]:Number of new investigationsNumber of investigations closedNumber in ending inventory%Offers in compromise (thousands) [5]:4Balance of assessed tax, penalties, and interest [2]1Number of notices of levy served on third partiesu[4]� A delinquency investigation is opened when a taxpayer does not respond to an IRS notice of a delinquent return. kNOTES: Detail may not add to totals because of rounding. All amounts are in thousands of current dollars.� [2]� Includes assessed penalties and interest but excludes any accrued penalties and interest. Assessed penalties and interest usually determined simultaneously with the unpaid balance of tax are computed on the unpaid balance of tax from the due date of the return to the date of assessment. Penalties and interest continue to accrue after the date of assessment until the taxpayer's balance is paid in full.���[3]� Includes net assessment of tax, penalty, and interest amounts (less prepaid credits, withholding, and estimated tax payments) on delinquent tax returns secured by Collection activity. B[5]� An offer in compromise (OIC) is an agreement between a taxpayer and the Federal Government that settles a tax liability for less than the full amount owed. Absent special circumstances, an offer will not be accepted if the IRS believes the liability can be paid in full as a lump sum or through a payment agreement. Credit transfersNet total amount collected DTable 16b. Delinquent Collection Activities, Fiscal Years 2002 2010; [1] Includes amounts collected through collection activity on previously unpaid assessed taxes plus assessed and accrued penalties and interest.  Total yield from unpaid assessments was previously reported as  Total yield from taxpayer delinquent accounts in prior years Data Books. The terminology has been revised for clarification, but the data definition has not changed. 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