� \pdmdixo00 �F���O-B�  dMbP?_"*+�%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial��&�?'�?(�?)�?M dx��"dx��?�?@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_);_(* \(#,##0.00\);_(* "-"??_);_(@_)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  $�C "0�C "�C  �C  $�C  (�C  ,�C  (C  ,C  (�C  ,�C #0������������U} } �� F  �l �A �- �Zn �� ��� �Z �� �� �� �� ��t �� ���� �� �� �� ��� ��{ ��{ ��� �� �� �� �� �� ��{ ��T ��} �� �� ��=5Table 15 - Civil Penalties Assessed and Abated (1997))!(Amounts in thousands of dollars)% Reasonable Cause# Other# Assessments$ Abatements [1]# Abatements$ Net penaltiesSourceNumberAmountNumberAmountNumberAmountNumberAmount"Total, all civil penalties~  �~  "~  8%A~  q#A~  �~  ~  z*~  n�#Individual Total~ $B8~ $o~ $XSA~ $ .@~ $�&9A~ $\� A~ $W�~ $Z �  Delinquency~ �~ 8 6A~ `@~ �@~ xA~ A~ mo~ ZB  Estimated tax~ o�~ � J~ @~ @~ 8� A~ p@~ b\y~ D  Failure to pay~ 2�~ FP~ &@~ _@~ 6|:~  @~ ^�~ I  Bad check~ KA~ p@~ @~ 8@~ &@~ @~ Hz A~ @  Fraud~ @~  cA~ <@~ R@~ ؈@~  @~ ´@~ @ Negligence~ @~ @~ X@~ @~ @@~ @~ ~ B@ Other [2]~ @@~  @~ `@~ 8@~ @~ @~ @~ (#Corporation Total [3]~ $\)A~ $�33A~ $@~ $@~ $k�@~ $\GA~ $ %A~ $7 Delinquency~ h�A~ @�A~ ˷@~ @~ .@~ pqA~ @~ 8XA Estimated tax~  |A~ H� A~ @~ @~  @~ @~ �A~ A Failure to pay~ �A~ ȲA~ @~ @~ P@~ @G@~ �A~ �A Bad check~ @~ @~ G@~ L@~ T@~ B@~ @~ ؎@ Fraud~ P@~ @~ ~ ~ =@~ ԙ@~ h@~ @ Negligence~ p@~ @~ @~ &@~ G@~ a@~  k@~ `@ Other~ :@~ k@~  @~ A@~ @l@~ b@~ @~ н@#Employment Total [4]~ $N~ $~ $(� A~ $A~ $^~ $r܂~ $N~ $w Delinquency~ D�9A~ x�&A~ @@~ @@~ `A~ _ A~ PY~ A Failure to pay~ >~ ؇A~  @~ N@~ u-~ A~ F�~  aA Federal tax deposits~ >v�~  ~ A~ XJA~ d�"A~ &m~ �!FA~ DF Bad check~  w@~ @~ @~ 0@~ |@~ @~  @~ ξ@ Fraud~ @~ @~ ;@~  m@~ @\@~ }@~ `y@~ @ Other~ @~ =@~ @R@~ S@~ ؊@~  @~ G@~ @#Excise Total [5]~ $A~ $4�A~ $@~ $@@~ $U@~ $@~ $�=A~ $P�A �X! ��" ��# ��n$ ��% ���& ��' ��( ��) ��* ��+ ��t, ��- ����. ��/ ��0 ��1 ���2 ��{3 ��{4 ���5 ��6 ��8 ��9 ��: ��; ��{< ��T= �c}> �e? �:  Delinquency~ �A~ @~ @~ Ĕ@~ @~ β@~  @~  @! Daily delinquency~ !@~ !P@~ !@~ !@~ !@~ !�@~ !@~ !@" Failure to pay~ "8� A~ "r@~ "k@~ "w@~ "5@~ "b@~ "A~ " @# Federal tax deposits~ #G@~ #`@~ #X@~ #_@~ #@~ #@~ #Z@~ #|@$ Bad check~ $p@~ $Z@~ $5@~ $@~ $ b@~ $2@~ $ʱ@~ $S@% Fraud~ %r@~ %@~ %~ %~ %G@~ %y@~ %`n@~ % @& Other~ &~@~ &7@~ &:@~ & @~ &@~ &$@~ &'@~ &]@'#Estate and Gift Total~ '$@~ '$�A~ '$ʣ@~ '$@X@~ '$@~ '$A~ '$@~ '$Q@( Delinquency~ (@~ (�(A~ (P@~ (g@~ (@~ ( @~ (^@~ (@4@) Failure to pay~ )@~ )�@~ ),@~ )޷@~ )@~ )@@~ )3@~ )@* Bad check~ *r@~ *x@~ *B@~ *a@~ *K@~ * d@~ *i@~ *T@+ Fraud~ +*@~ + @~ +~ +~ +�?~ +A@~ +(@~ +@, Negligence~ ,(@~ ,Ҩ@~ ,~ ,~ ,@~ ,<@~ , @~ ,@- Other~ -Pu@~ -@~ -&@~ -B@~ -`@~ -@~ -h@~ -@.#All Other Total [7]~ .$d;A~ .$gA~ .$@~ .$c@~ .$pZA~ .$�A~ .$iA~ .$~@/ Delinquency~ /s A~ /x�A~ /`@~ / B@~ /I@~ /uA~ /0F@~ /`@0 Estimated tax~ 0@~ 0 @~ 0p}@~ 0n@~ 0@~ 0@~ 0@~ 0@1 Failure to pay~ 1�A~ 1@~ 1@~ 1@~ 1`@~ 1@~ 1`@~ 1L@2 Bad check~ 2@~ 2c@~ 2`@~ 2M@~ 2O@~ 20@~ 2@~ 2T@3 Negligence~ 3�? 3%0 [6]~ 3~ 3~ 3~ 3~ 3�? 3%0 [6]4 Missing information~ 4&@~ 4@~ 4~ 4~ 4~ 4~ 4&@~ 4@5 Other~ 5R@~ 5}@~ 5~ 5~ 5@~ 5a@~ 5@P@~ 5u@6!Non-return [8]~ 6"q@~ 6"Ji�~ 6!~ 6!~ 6"@~ 6"t*A~ 6"@F@~ 6"�O�8�NOTE: Detail may not add to totals due to rounding. With the exception of estimated tax, assessments and abatements can apply to any tax year. When �9�the number and/or amount of abatements exceeds assessments the result(s) will be a negative number and/or credit amount. Additionally, the law requires�:�that interest be charged on late payments. Net interest totaled $5.2 billion on individual returns and $4.3 billion on 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 specific _<Wguidelines. Additional 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 CT-1.@�dA�UB�EC�MnD��E���Q@I[5] Includes Forms 11C, 720, 730, 990, 990PF, 1041A, 2290, 4720 and 5227.AA9[6] If amount is less than $1,000 then a zero is entered.IBA[7] Includes Forms 1041, 1065 and individual retirement accounts.�C�[8] Includes penalties assessable under the Tax Equity and Fiscal Responsibility Act of 1982 and the Tax Reform Acts of 1984 and 1986. �D�Examples are failure to file W-2, failure to file proper information returns (e.g. 1099), and the penalty for promoting an abusive tax shelter.IEASource: 1997 Internal Revenue Service Data Book, Publication 55B.= X��%�> ��" ������������������������������