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All amounts are in current dollars. This table reflects delinquent collection activities for all return types.[1] Includes amounts collected through collection activity�on previously unpaid assessed taxes�plus assessed and accrued penalties and interest. Assessed tax may result from voluntarily filed returns, examinations of taxpayers returns, or a combination of both."Equals: Net total amount collectedt[5]� A delinquency investigation is opened when a taxpayer does not respond to an IRS notice of a delinquent return.W[7] Represents the number of lien requests entered into the IRS Automated Lien System.�[8] Represents the number of levies requested upon third parties by the Automated Collection System and Field Collection programs.Q[9] Represents the number of seizures conducted by the Field Collection program.Less: Credit transfers [2]4Balance of assessed tax, penalties, and interest [3]Net amount assessed [4]4Taxpayer delinquency investigations (thousands) [5]:%Offers in compromise (thousands) [6]:0Number of notices of Federal tax liens filed [7]8Number of notices of levy requested on third parties [8]Number of seizures [9]-Gross total yield from unpaid assessments [1]�SOURCE: Small Business/Self-Employed, Collection, Performance Planning and Analysis Examination, Collection Data Assurance/Special Reports and Plans.�[4]� 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. Excludes accrued penalty and interest.s[2] In this instance, credit transfers are credits transferred from one tax module to another tax module where the receiving module is in collection status. A tax module is a record of tax data for a specific taxpayer covering one return for one tax period. These credit transfers are then subtracted from total yield to avoid overstating the net total amount collected.GTable 16. Delinquent Collection Activities, Fiscal Years 2017 and 2018� [3]� 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.~# �#� B[6]� An offer in compromise is a proposal by a taxpayer to the Federal Government that would settle a tax liability for payment of less than the full amount owed. 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