l \ dmdixo00 Revenue Service G(| 01TB  dMbP?_"*+%;dV\0151 Helv1jHelvetica-Normala-NormalVVVVR!ޤ[Helvetica-Normal1ܤXg:1jHelvetica-Normala-NormalVVVVR!ޤ[Helvetica-Normal1ܤXg:1jHelvetica-Normala-NormalVVVVR!ޤ[Helvetica-Normal1ܤXgB;1jHelvetica-Normala-NormalVVVVR!ޤ[Helvetica-Normal1ܤXgv:1 Helv1 Helv1 Helv1jHelvetica-Normala-NormalVVVVR!ޤ[Helvetica-Normal1ܤXg&?'?(?)?M d,,"d,,??@V General00.00#,##0 #,##0.00#,##0_);\(#,##0\)#,##0_);[Red]\(#,##0\)#,##0.00_);\(#,##0.00\)#,##0.00_);[Red]\(#,##0.00\)"$"#,##0_);\("$"#,##0\)"$"#,##0_);[Red]\("$"#,##0\) "$"#,##0.00_);\("$"#,##0.00\)%""$"#,##0.00_);[Red]\("$"#,##0.00\)0%0.00% 0.00E+00 #\ ?/? #\ ??/?? m/d/yy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ss m/d/yy\ h:mm ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)_Regression_Int -F Print_Area_MI-;C  C  C  C  C  C C C C C C C C C C C  C ! C  C  C  C  C  C  C  (C  (C  (C #8C #8C #C !C  C !C !C !C  (C  C #C  C !C !C  #9C  #9C  C #C #C #C #C #C #C #C #C #C #U} @} @}  @} @}  @} @}  @}  @} @} @} @} @ G;l;; ;N;%; ;&J%J' Jo J J J J JJ_DJTJ JJJJJJeBJAJJJ!JoJJJzIRS FY 1996 Data Book     >6Table 15 -- Civil Penalties Assessed and Abated (1996)     )!(Amounts in thousands of dollars)     0( Reasonable Cause/' Other     D< |...............Assessments................|@8 |..........Abatements [1]..............|@8 |..............Abatements...............|?7 |.............Net penalties.............|     Number  Amount Number  Amount Number  Amount Number  Amount      Source ((1) ((2) ((3) ((4) ((5) ((6) ((7) )(8)     ""Total, all civil penalties~ +B~ +6&~ +> ~ +%~ + &~ +Z7~ +~ ,2 $    %&Individual, total............~ -^-~ -~ -A~ -@@~ -.^~ -_"~ -֫~ .|     $  Delinquency...............~ /-~ /Z~ /@~ /@@~ /$A~ /deA~ /:y~ 0-1A             $  Estimated tax.............~ /޾f~ /B~ /@b@~ /¼@~ /p A~ /9@~ /`UA~ 0Ŀ.A             $  Failure to pay............~ /, ~ /zJ~ /;@~ /@~ /~7~ /`@~ /~ 0YD            $  Bad check.................~ / A~ /@~ /@~ /0@~ /@@~ /@~ /X A~ 0@            $  Fraud.....................~ /Ķ@~ /.A~ /2@~ /e@~ /Ћ@~ /0@~ /8@~ 0 @            $ Negligence................~ / @~ /j@~ /@~ /P@~ /@~ /@~ /~ 0X@     &  Other [2] ..................~ 1@~ 1}@~ 1`i@~ 1:@~ 1@~ 1@~ 1@~ 2C@     'Corporation, total [3] ........~ -U(A~ -:NV~ -@~ -a@~ -pA~ -b*A~ -'~ .      $ Delinquency...............~ /A~ /A~ /c@~ /@~ /N@~ /A~ /@~ 0@@     $ Estimated tax.............~ /A~ /tA~ /@~ /0@~ /@~ /H@~ /A~ 0ȏA     $ Failure to pay............~ /LA~ /A~ /޹@~ /@~ /@~ /dA~ /0 A~ 0@     $ Bad check.................~ /h@~ /q@~ /G@~ /@U@~ /J@~ /&@~ /@~ 0 g@     $ Fraud.....................~ /~@~ /`@~ /~ /~ /8@~ /@~ /}@~ 0 @     $ Negligence................~ /v@~ /6@~ /?~ /@~ /D@~ /@~ /`t@~ 0@       $  Other ....................~ 1s@~ 1~@~ 18@~ 1C@~ 1@e@~ 14@~ 1@~ 2@       'Employment, total [4] .........~ -m~ -2KJ~ -\A~ -0hA~ -b~ -6~ -J~ .*     $ Delinquency...............~ /0 ;e?;lz$  Delinquency...............~ /?@~ /@>@~ /@~ /@~ /@~ /@~ /Ж@~ 0 @            $! Daily delinquency.........~ !/@~ !/@~ !/@~ !/$@~ !/ @~ !/6@~ !/@~ !0@! ! ! ! ! !!!!!!!$" Failure to pay............~ "/ A~ "/@~ "/@~ "/{@~ "/ 0@~ "/8@~ "/pA~ "0@" " " " " """""""$# Federal tax deposits......~ #/i@~ #/`@~ #/Ȓ@~ #/@@~ #/@~ #/@~ #/@~ #0@@# # # # # #######$$ Bad check.................~ $/@~ $/@T@~ $/3@ $/0 [6]~ $/V@~ $/@~ $/ʭ@~ $0S@$ $ $ $ $ $$$$$$$$% Fraud.....................~ %/u@~ %/@~ %/~ %/~ %/@h@~ %/ޠ@~ %/`c@~ %0u@% % % % % %%%%%%%$&  Other ...................~ &1@~ &1@~ &1@@~ &1C@~ &1x@~ &1@@~ &1@~ &27@& & & & & &&&&&&&%'Estate and gift, total ......~ '-@~ '-PA~ '- @~ '-@J@~ '-j@~ '-@~ '-@~ '.0@' ' ' ' ' '''''''$( Delinquency...............~ (/@~ (/@~ (/@@~ (/M@~ (/ȫ@~ (/h@~ (/T@~ (0@( ( ( ( ( ((((((($) Failure to pay............~ )/@~ )/@~ )/@~ )/@~ )/@~ )/@~ )/Dz@~ )0@) ) ) ) ) )))))))$* Bad check.................~ */p@~ */@t@~ */A@~ */c@~ */=@~ */R@~ */i@~ *0W@* * * * * *******$+ Fraud.....................~ +/@~ +/@~ +/~ +/~ +/~ +/~ +/@~ +0@+ + + + + +++++++$, Negligence................~ ,/"@~ ,/@~ ,/~ ,/~ ,/@~ ,/q@~ ,/@~ ,0@, , , , , ,,,,,,,$-  Other ...................~ -1p{@~ -1@~ -17@~ -1s@~ -1k@~ -1@~ -1i@~ -2ޥ@- - - - - -------'.All other, total [7] ..........~ .-hpA~ .-A~ .-@~ .-@~ .-8n A~ .-mA~ .-0 A~ .. @. . . . . .......$/ Delinquency...............~ //A~ //X A~ //@@~ //*@~ //&@~ //A~ //Pc@~ /0@@/ / / / / ///////$0 Estimated tax.............~ 0/@@~ 0/@~ 0/v@~ 0/h@~ 0/a@~ 0/@~ 0/`r@~ 00@0 0 0 0 0 0000000$1 Failure to pay............~ 1/A~ 1/@~ 1/!@~ 1/ܗ@~ 1/ A~ 1/@~ 1/@~ 10@1 1 1 1 1 1111111$2 Bad check.................~ 2/@~ 2/T@~ 2/@]@~ 2/.@~ 2/N@~ 2/@~ 2/h@~ 20M@2 2 2 2 2 2222222$3 Negligence................~ 3/@~ 3/*@~ 3/~ 3/~ 3/.@~ 3/H@~ 3/(~ 303 3 3 3 3 3333333$4 Missing information.......~ 4/j@~ 4/@~ 4/~ 4/~ 4/@~ 4/@~ 4/u@~ 40H@4 4 4 4 4 4444444$5  Other ...................~ 5/F@~ 5/z@~ 5/~ 5/~ 5/@~ 5/ y@~ 5/C@~ 50,@5 5 5 5 5 5555555&6!Non-return [8] ...............~ 63dNA~ 63h~ 63~ 63~ 63Х@~ 63V=~ 63A~ 64*6 6 6 6 6 6666666q7'iNote: Detail may not add to totals due to rounding. With the exception of estimated tax, assessments and 7#7#777#7#777 7 7 7 7 7777777q8'iabatements can apply to any tax year. When the number and/or amount of abatements exceeds assessments the8#8#888#8#888 8 8 8 8 8888888z9'rresult(s) will be a negative number and/or credit amount. Additionally, the law requires that interest be charged 9#9#999#9#999 9 9 9 9 9999999w:'oon late payments. Net interest totaled $4.8 billion on individual returns and $6.0 billion on business returns.:#:#:::#:#::: : : : : :::::::{;s[1] Certain civil penalties have been identified as having been abated due to a reasonable cause judgement made by ;;;;;;;;; ; ; ; ; ;;;;;;;}<uan IRS employee following specific guidelines. Other abatements are made because of a decrease in the underlying tax.<<<<<<<<< < < < < <<<<<<<a=Y[2] Includes failure to supply taxpayer identification number and failure to report tips.6>.[3] Includes Forms 1120 series, 990C and 990T.>>>>><?4[4] Includes Forms 940, 941, 942, 943, 945 and CT1.@;xA;UB;!C;MND;qE;{ FJNQ@I[5] Includes Forms 11C, 720, 730, 990, 990PF, 1041A, 2290, 4720 and 5227.A[6] Less than $1,000.IBA[7] Includes Forms 1041, 1065 and individual retirement accounts.mCe[8] Includes penalties assessable under the Tax Equity and Fiscal Responsibility Act of 1982 and the wDoTax Reform Acts of 1984 and 1986. Examples are failure to file W2, failure to file proper information returns JEB(e.g. 1099), and the penalty for promoting an abusive tax shelter.QF*ISOURCE: Internal Revenue Service, 1996 Annual Data Book, Publication 55B.= %> ????m<<$-GBwLOwL>\wL\w>^(./D^_ ن__RPVA./D\wLwLn(gB\_ wL|ٵ_ % t/RLPA‰V%GBwL>_ ٝAwLwL^/V%GBwL>/AwL_ tPt/ڞAwL*qq     " 0