�\pJames N. Willis �gB& ��3CB�  dMbP?_"*+�%����d���\01551 ��Helv1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 ��Arial1 ��Arial��&�?'�?(�?)�?M dXX�"dXX�?�?@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" ";\-#,##0" ";\-\-" ";@" " \(General\) ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)_Regression_Int -f Print_Area_MI-DC � �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 !��C  �C �C ���C �C ��C $��C "��C $��C "��C  ��C "��C  ��C  ��C  ��C  (C 8�C "8�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  ��C $�C  �C 8�C  A��C  A��C  A������������������U} �} � } �} �} �} � } �} � } �} �  g �l@ ��@ �7@  �Z� ��� ��� �Z� ��� �Z� �z� �Z� ��� �Z� ��� ��� ��� ��� ��� ��� ��� ��� �Z� ��� ��� ��� ��� ��� ��� ��� ��� �g� ���wTable 29 -- Civil Penalties Assessed and Abated, by Type of Penalty and Type of Tax, Fiscal Year 1999. Revised 10-2002  3+[Money amounts are in thousands of dollars]+ Civil penalties assessed '<Reasonable cause abatements [1]=:Other abatements 54-Net civil penalties assessed after abatements53L+Type of penalty and abatements, type of tax!>?;!67,@J@J@J@J,ANumber#AmountANumber#AmountANumber#AmountANumber#Amount,B$B$B$B$-~ C�?~ %@~ C@~ %@~ C@~ %@~ C@~ % @ . D " D " D " D " /Civil penalties, total~ Et� &`b�pA~ Ea2 &I \�-A~ Mʬ�~ &�"~ M*r� &SC&|\A . F ' F ' F ' F ' /Individual income tax~ Ej� &C;QA~ E� A & +�$�@~ M9A~ &#A~ MB]� &~jMA 0 Delinquency~ G�2� (�z�29A~ G0&@ (G@@~ GT�A~ (A~ Gp (q1A0 Estimated tax~ G^^(y�&^�3A~ G@@~ (�-A~ G�A~ (@~ GOT~ (c0 Failure to pay~ G�(Zd� o8A~ Gd�A(\\@~ GQB~ (�;@~ G 4�(�$�:�5A0 Bad check~ GX A("@~ G@~ ( UA~ G߹@~ (,@~ G� A(;O@   0 Fraud~ G(@(ffff@@~ G?@(I +oh@~ N8@~ (A@~ N8@(X9 @   0 Negligence~ G@~ (X~ Gx@(^I [@~ G-@~ (@~ G�(Q1 Other [2]~ OO@*K7� @~ HT@*I +'9@~ HD@~ *\@~ H@*RQ@"D"D"D"D""/Corporation income tax [3]~ E>�2&1\+A~ E@@&mM@~ EB�@~ &>�*~ E8�$A& ףpA0 Delinquency~ GA(\uvA~ G@((\�-@~ G@~ ((�A~ G@( /�$Z0 Estimated tax~ Gl�A(w�A~ GH@(s @~ G@~ (�A~ G(A(DlMA0 Failure to pay~ Gt6A(�sA~ G@(1��&@~ G`r@~ (0� A~ G@� A(� |0 Bad check~ G@(#~j@~ G@d@(+�@~ Gc@~ (8@~ G@(�(|$@0 Fraud~ Gn@(V=@~ G~ (~ G8@~ (H@~ Gk@(@5^@0 Negligence~ GO@(V-M;@~ G~ (~ G,@~ (|@~ GH@(Hz@2 Other~ H@*5@~ H1@*Dl9B@~ H e@~ *@~ H @*6^Il@"D"D"D"D"   /Employment taxes [4]~ EN&ʡEVA~ EA&G�:0�"A~ E^\~ &E�~ E�&/�$6EA   0 Delinquency~ GB_(1�4�%A~ G @("ۡ@~ Gx�A~ (A~ GR(nb&A �l�! ���" ���# ���$ ���% ���& ���' �Z�( ���) ���* ���+ ���, ���- ���. ���/ ���0 ���1 ���2 �Z�3 ���4 ���5 ���6 ���7 ���8 ���9 ���: �Z�; ���< ���= ���> ���? ��� 0 Failure to pay~ G�� (ns A~ GQ@ (x�&@~ G~�,~ (LA~ GY� (t� A!0 Federal tax deposits~ !G��!(htRA~ !G A!(R�E5� A~ !Gv�%~ !([�~ !G�+IA~ !(L0"0 Bad check~ "G`@"(t�@~ "G@"(1�Z@~ "G@~ "(@~ "G@"(�"Μ@#0 Fraud~ #G0q@#(I K @~ #G~ #(~ #GH@~ #(P@~ #G@l@#(@$0 Negligence~ $G7@~ $(!@~ $G~ $8~ $GU@~ $(@~ $GP�$(� %2 Other~ %H@%*Oϱ@~ %H5@%*�&13@~ %Hx@~ %*@~ %H,@%*O@&"&D&"&D&"&D&"&D&"'/Excise taxes [5]~ 'EnA'&Mb�A~ 'E� @'&V�@~ 'EPX@~ '&�@~ 'EdA'&Zd;U@(0 Delinquency~ (GRA((?5^i@~ (G@((FԶ@~ (GD@~ ((@~ (G@((M@)0 Daily delinquency~ )G @)(暈A~ )G@)(ClC@~ )G@~ )(@z@~ )G(@)(8v@*0 Estimated tax~ *G@*(;Ol@~ *GA@~ *(;@~ *G@~ *(4@~ *GU@*(jtS @+0 Failure to pay~ +Gp A~ +(@~ +Gb@+(n@~ +G@~ +(N@~ +GxA~ +(iZ!A,0 Federal tax deposits~ ,G@,(@~ ,GD@,(%q@~ ,G@~ ,(�2@~ ,G@,(l|@-0 Bad check~ -G@~ -(�@~ -GL@-8SR@~ -G k@~ -(p@~ -G@-(X9u@.0 Fraud~ .GT@.(S�M@~ .G~ .(~ .G@[@~ .( @~ .G;�.(X9@/0 Negligence~ /G,@/("m@~ /G@ /8[6]~ /G5@~ /(k@~ /G"�/(Se0@02 Other~ 0Hz@0*�Zd{@~ 0H @09V-�7@~ 0HG@~ 0*j@~ 0H`w@0*xVX@1"1D1"1D1"1D1"1D1"2/Estate and gift tax [7]~ 2E@2&jʀA~ 2EX@2&I +@~ 2E@@~ 2&0w A~ 2E@2&S��76@30 Delinquency~ 3G^@~ 3(or~ 3G@3(I @~ 3G@~ 3(8uA~ 3GR@3(F`ʪ@40 Failure to pay~ 4G@@~ 4(3k ~ 4G@4(S�%@~ 4G-@~ 4(`[@~ 4G@4(S@50 Bad check~ 5Gx@5(`"@~ 5GO@5(ʡou@~ 5GL@~ 5( l@~ 5Gpq@5(S@60 Fraud~ 6G�?6(V-@~ 6G~ 6(~ 6G@~ 6(^@~ 6G~ 6(f@70 Negligence~ 7G@7(NbX9:@~ 7G~ 7(~ 7G~ 7(~ 7G@7(NbX9:@82 Other~ 8Hr@8*^I @~ 8H @~ 8*@~ 8H_@~ 8*@~ 8Hd@8*"~jg@9"9D9"9D9"9D9"9D9":/All other taxes [8]~ :E�A~ :&n�~ :E@:&�&1@~ :E@~ :& =FA~ :EHvA:&ӣp=_�A;0 Delinquency~ ;G A;(�NkzFA~ ;G@@;(B`Юp@~ ;G@~ ;(� �~ ;G g@~ ;(K!�<0 Estimated tax~ <Gp@~ <(/~ <G@<(5^I {@~ <G@~ <(@~ <G@@<(/�$@=0 Failure to pay~ =GP@=(ʡEO@~ =G@=(^I “@~ =G;@~ =(@~ =G�@~ =(GB>0 Bad check~ >Gɺ@>(9vɀ@~ >Gk@>(Ea@~ >GR@~ >(5@~ >G@>(mcw@?0 Negligence~ ?G~ ?(~ ?G~ ?(~ ?G@~ ?(&@~ ?G�?(5^I �&�@ �l�A ���B ���C �Z�D ���E ���F ���G �|@H �m@I �@J �m@K �]@L �n@M �n@N �=@O �r@P�v@Q�q@R�K@S�!@T�_@U�t@V�;@W�s@X�s@Y�x@Z�S@[�q@\�t@]�p@^�s@_�q@@0 Missing information~ @G(@~ @(%~ @G~ @(~ @G@~ @(`�@~ @GЄ@@( C�@A2 Other~ AHv@A*A`�@~ AH~ A*~ AH@U@~ A*y@~ AHPq@A*� rޥ@B"BDB"BDB"BDB"BDB"C3Non-return taxes [9]~ CI�<AC)K�7A~ CI~ C)~ CIp(@~ C)H~ CIA~ C)�(�pDKh[1] Certain civil penalties have been identified as having been abated due to reasonable cause judgment DDDDDDDDlEKdmade by an IRS employee following specific guidelines. Additional abatements are made because of a EEEEEEEE(FK decrease in the underlying tax. FFFFFFFFiGKa[2] Includes failure to supply taxpayer identification number, failure to report tip income, and HKmiscellaneous.iIKa[3] Represents penalties associated with Forms 1120 (corporation income tax return series); 990C YJKQ(farmers' cooperatives); and 990-T (tax-exempt organization business income tax).jKKb[4] Represents penalties associated with Forms 940 (employer's unemployment tax); 941 (employer's jLKbemployment tax); 942 (household employment tax); 943 (agricultural employment tax); 945 (withheld 9MK1income tax); and CT-1 (railroad retirement tax). nNKf[5] Represents penalties associated with Forms 11C (occupational tax and registration, wagering); 720 rOKj(basic excise tax return); 730 (wagering tax); 990 (basic tax-exempt organization return); 990PF (private mPKefoundation); 1041A (trust accumulation of charitable amounts); 2290 (highway heavy vehicle use tax); GQK?4720 (excise tax, charities); and 5227 (split-interest trusts).RK[6] Less than $1,000.[SKS[7] Represents penalties associated with Forms 706 (estate tax) and 709 (gift tax).pTKh[8] Represents penalties associated with Forms 1041 (estate and trust income tax); 1065 (partnerships); 7UK/and individual retirement arrangements (IRA's).oVKg[9] Represents penalties assessable under the Tax Equity and Fiscal Responsibility Act of 1982 and the oWKgTax Reform Acts of 1984 and 1986. Examples include failure to file Form W-2 (wage and tax statement); tXKlfailure to file proper information returns (such as the Form 1099 for payers reporting interest or dividend OYKGdistributions); and the penalty for promoting an "abusive tax shelter."mZKeNOTES: An "abatement" is a reduction of tax assessment and related interest and penalties resulting p[Khfrom excessive tax assessments, penalties, and interest due to IRS error, administrative and collection l\Kdcosts not warranting collection of the amount due, unpaid assessments discharged in bankruptcy, and o]KgIRS acceptance of partial payment of unpaid tax assessment in settlement of the balance due. With the m^Keexception of estimated income tax, assessments and abatements can apply to any tax year. Therefore, i_Kathe abatements in Fiscal Year 1999 (columns 3 through 6) may not be altogether comparable to the `�x@a�p@b�r@c�s@d�v@e�s@f�@l`Kdassessments (columns 1 and 2). As a result, when abatements are subtracted from the assessments in naKfthis table, it is possible for the abatements to exceed the assessments (columns 7 and 8). When this obKgoccurred, the result is a negative frequency or amount. In addition to the assessments and abatements rcKjshown, the law required that interest be charged on late payments. Such interest is not reflected in the odKgdata. Net interest totaled $4.3 billion on individual returns in Fiscal Year 1999 and $3.0 billion on eKbusiness returns.4fK,SOURCE: 1999 IRS Data Book, Publication 55b.= �X/�"> ����?�?�?�?mDd�wVVl�� ���*0�����*0�*0��)�ؓ�d��(0�l�(0ؓ�d���(P�X�`�h�p�x�qq     ��" ��