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IRS FY 1995 Data Book >6Table 15 -- Civil Penalties Assessed and Abated (1995) !(In thousands of dollars) ' Reasonable Cause# Other 5-|...............Assessements................|6.|..............Abatements [1]...............|7/|.................Abatements..................|80|................Net penalties.................|  NumberAmountNumberAmountNumberAmountNumberAmount  "Total, all civil penalties~ R~ F~ , A~ ?A~ KA~ z`4~ ~ Yf$Individual Total............~ .~ J~ qA~ @~ Z_~ `$~ ܮ~  ~$  Delinquency...............~ :~ Jb~ @~ @@~ oA~ A~ =~  3A$  Estimated tax.............~ .W~ =~ @6@~ @~ p A~ @~ G~  +A$  Failure to pay............~ r~ .E~ N@~ @~ =+A~ @~ z~  @/A$  Bad check.................~ h A~ ]@~ j@~ pv@~ @~ @~ ^ A~  x@$  Fraud.....................~ T@~ @~ ,@~ H@~ $@~ @~ @~  @$ Negligence................~ @~  @~ (@~ @~ @~ @~ 7~  @& Other [2] ..................~ `@~ Ͽ@~ g@~ <@~ @~ º@~ @B@~ ē@&Corporation Total [3] ........~ V.~ z8~ @~ @~ `A~ P"A~ #A~  $ Delinquency...............~ ^A~ hJ8A~ @~ @~ @~ wA~ @~  `.5A$ Estimated tax.............~ A~ HA~ ؄@~ Đ@~ @~ 0&@~ XA~  P@$ Failure to pay............~ {A~ A~ ٸ@~ @~ @}@~ `@~  A~  TvA$ Bad check.................~ 4@~  m@~ A@~ f@~ @P@~ @R@~ n@~  6$ Fraud.....................~ @~ &@~ ~ ~ =@~ D@~ ~@~  @$ Negligence................~ @~ p A~ ~ ~ @R@~ p@~ `@~  A$ Other ....................~ }@~ S@~ $@~ E@~ a@~ @~ @~ @&Employment Total [4] .........~ ~ #~ bA~ pA~ f~ j~ 6~  $ Delinquency...............~ x~ N#~ \@~ @~ ( A~ p@~ :A~  A$ Failure to pay............~ :~ A~ @@~ c@~ /~ @~ ~~  A$ Federal tax deposits......~ JQ~ E~ A~ 2A~ (~ *_~ IA~  $>A$ Bad check.................~ @~ @~ ~@~ a@~ ؎@~ `a@~ @c@~  <@$ Fraud.....................~ 0|@~ 1@~ ~ ~ P@~ m@~ x@~  @$ Other.....................~ @~ @@~ S@~ @T@~ (@~ P@~ ,@~ 6@&Excise Total [5] .............~ ȭA~ A~ `@~ d@~ ,@~ D@~ A~  p@ lo! " # N$ %  & ' o( )  * + ,  - . @/ a0 Z1  2 3 4 5 6 o7 eB8 9 ?: ; Y!<  = > ? p$  Delinquency...............~ X A~ @~ @~ @~ 7@~ @~  @~  i@$! Daily delinquency.........~ !@~ !U@~ !@~ !@~ !@)@~ !@~ !@~ ! r@$" Failure to pay............~ "BA~ "@~ "x@~ "@~ "@~ "@~ "A~ " T@$# Federal tax deposits......~ #@~ #@~ #x@~ #@~ #F@~ #@@~ #g@~ # @$$ Bad check.................~ $@~ $N@~ $.@ $0 [6]~ $Y@~ $@~ $@~ $ M@$% Fraud.....................~ %ȁ@~ %@@~ %~ %~ %`@~ %֡@~ %{@~ % L@$& Other ...................~ &@~ &@@~ &D@~ &K@~ & @~ &4@~ &ګ@~ &!@$'Estate and Gift Total ......~ '@~ '@~ '@~ '@~ '@~ 'p@~ '@~ ' `@$( Delinquency...............~ (@~ (@@~ (Ȇ@~ (^@~ (d@~ ( V@~ ( @~ ( @$) Failure to pay............~ )@~ )@h@~ )@~ )@~ )@~ )@~ )@~ ) @$* Bad check.................~ *p@~ *c@~ *<@~ *^@~ *8@~ *L@~ *i@~ * 6$+ Fraud.....................~ +@~ +@~ +~ +~ +?~ +"@~ +@~ + @$, Negligence................~ ,3@~ ,p|@~ ,~ ,~ ,@~ ,S@~ ,0@~ , w@$- Other ...................~ -z@~ -@~ -0@~ -J@~ -f@~ -@~ -@m@~ -$@&.All Other Total [7] ..........~ .l8A~ . A~ .@~ .@@~ .@~ .`/A~ .8bA~ . @$/ Delinquency...............~ /hA~ / A~ /@@~ /@~ /@~ /TA~ /a@~ / @$0 Estimated tax.............~ 0` @~ 0@~ 0@s@~ 0`d@~ 0@~ 0@~ 0@@~ 0 q@$1 Failure to pay............~ 1@~ 1@~ 1@~ 1x@~ 1@M@~ 1أ@~ 1#@~ 1 D@$2 Bad check.................~ 2@~ 2M@~ 2X@~ 2D@~ 2Q@~ 2@~ 2@~ 2 &@$3 Negligence................~ 3C@~ 3o@~ 3~ 3~ 37@~ 3=@~ 30@~ 3 @l@$4 Missing information.......~ 4@~ 4@~ 4~ 4~ 4!@~ 4@~ 4~ 4 F$5 Other ...................~ 5B@~ 5@X@~ 5~ 5~ 5@~ 5?@~ 5@@~ 5 P@&6Non-return [8] ...............~ 6$M A~ 6|LA~ 6~ 6~ 6Q@~ 6?A~ 6A~ 6!*9A7Note: Detail may not add to totals due to rounding. With the exception of estimated tax, assessments and abatements can apply to any tax year.7777778Additionally when the number and/or amount of abatements exceeds assessments the result(s) will be a negative number and/or credit amount. 8888889Additionally, the law requires that interest be charged on late payments. Net interest totaled $4.5 billion on individual returns and $8.7 billion on 999999:business returns.::::::;[1] Certain civil penalties have been identified as having been abated due to a reasonable cause judgement made by an IRS employee following;;;;;;d<\specific guidelines. Other abatements are made because of a decrease in the underlying tax.<<<<<<b=Z[2] Includes failure to supply taxpayer identification number and failure to report tips. ======0>([3] Includes Forms 1120, 990C and 990T.>>>>>>=?5[4] Includes Forms 940, 941, 942, 943, 945 and CT-1.??????@ xoA B ]C ND E  J UT@L[5] Includes Forms 1041A, 5227, 990PF, 990, 4720, 2290, 11C, 720 and 730.@@@@@@A[6] Less than $1,000.AAAAAAJBB[7] Includes Forms 1041, 1065 and individual retirement accounts.BBBBBBC[8] Includes penalties assessable under the Tax Equity and Fiscal Responsibility Act of 1982 and the Tax Reform Acts of 1984 and 1986. DExamples are failure to file W-2, failure to file proper information returns (e.g. 1099), and the penalty for promoting an abusive tax shelter.QEISOURCE: 1995 Internal Revenue Service, Annual Data Book, Publication 55B.J______________________J__________________J______________J__________________J______________J__________________J_______________J________________= xK$+> "