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However, the data are included in the appropriate totals. Accuracy [1]Partnership information [2] Other [3]Civil penalties, total [4]Civil penalties, total [5]Nonreturn penalties [8]V[7] Represents penalties associated with Forms 706 (estate tax) and 709 (gift tax). Footnotes ContinuedJSOURCE: Chief Financial Officer, Revenue Financial Management OS:CFO:R dTable 17. Civil Penalties Assessed and Abated, by Type of Tax and Type of Penalty, Fiscal Year 2007x[3] Represents penalties related to failure to supply taxpayer identification number and failure to report tip income. d0NOTES: An abatement is a reduction of penalties due to IRS error, reasonable cause, administrative and collection costs not warranting collection of the amount due, unpaid assessments discharged in bankruptcy, and IRS acceptance of partial payment of unpaid tax assessment in settlement of the balance due. Fiscal year data represent assessments and abatements recorded in a given fiscal year, regardless of the tax year to which the penalty may apply. Abatements for a given fiscal year apply to assessments made in the current or in a prior fiscal year. ^[8] Represents various penalties assessed and abated for a wide range of noncompliant behaviors, such as noncompliance related to trust fund recovery; to tax return preparers; and to information returns (e.g., Forms 1099, W-2, 3520A, 8027, 8300); as well as aiding and abetting; frivolous return filings; and misuse of dyed fuel. Trust fund recovery penalties assessed to all responsible officers are reduced when one officer or the business pays a portion of the total amount assessed. The amount of trust fund recovery assessments credited is $654,445 (thousands) and is included in the amount abated.[1] Includes penalties for negligence; substantial understatement of income tax; substantial valuation misstatement; substantial overstatement of pension liabilities; substantial estate or gift tax valuation understatement (under Internal Revenue Code section 6662); and understatement of reportable transactions (under Internal Revenue Code section 6662A). Also includes penalties related to negligence or disregard of rules and regulations (under Internal Revenue Code section 6653(a)) assessed on returns due before January 1, 1990.[2] Represents penalties associated with failure to provide information on Forms 1065 (partnership) or 8752 (partnership or S corporation required payment or refund under Internal Revenue Code section 7519), or failure to file electronically for Form 1065-B (large partnership). �[4] Represents penalties associated with Forms 1120 (corporation income tax return series); 990-C (farmers cooperative private foundation); and 990-T (tax-exempt organization business income tax). r[5] Represents penalties associated with Forms 940 (employer s Federal unemployment tax); 941 (employer s employment tax); 942 (employer's tax for household employees); 943 (employer's tax for agricultural employees); 944 (employer tax); 945 (withheld income tax); 1042 (withheld income tax on U.S.-source income of foreign person); and CT-1 (railroad retirement tax). nTable 17. Civil Penalties Assessed and Abated, by Type of Tax and Type of Penalty, Fiscal Year 2007 Continued�[6] Represents penalties associated with Forms 11-C (occupational tax and registration for wagering); 720 (quarterly excise tax); 730 (tax on wagering); 990 (tax-exempt organization except private foundation tax ); 990-PF (private foundation tax); 1041-A (trust accumulation of charitable amounts); 2290 (heavy highway vehicle use tax); 4720 (excise taxes of private foundations and other persons); and 5227 (split-interest trust tax). �2� A��?��� � ccB �� $��)42^;~?�?�?  dMbP?_*+�%,�d���\015I��&�?'�?(�?)�?M�\\SOI-FOUR\Bopper��?� odXXLetter�.HP LaserJet 4100 PCL 62f�xeK/Ca=C?UB״¡XX`B"?M�2FBEm,ğP�?vnuI4x;�r@Kmkȓ�LuO�&\C{Qp 5(X:�/Fv4݁p�2&c�2��9oC#��&x�;��?x߈"��!ewV�|;I JAE�B2BNY]h F�6a�r$� j� �%6W�v|&wl *z�/+WU˿ruE>Jl΍Mͺ㉉fnYMyɔ�/x�1?�7j&¢�r�:i�`��*� z�:W��"dXX�?�?U} U}  } �} �} �}  � } �} � } �} � � ; �@ @  -� � � -� -� � -� -� �� -�H -� � ���������-��������� Q!�RRRR� &�""""�'((((�)****� S S� SS� +� � � � �,EEEE�$BBBB$��?@@@� -FFFF� � I� 4�42 4RA4� JGGGG� K6666� L�AAAA�  � N �@.@Bi�@*?�@PNA� O�?8A?Ї'A?@?�&A� O �?{A?@Z@?@?>@� O�?�?_?G+?}� O�? 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"� ? ? hwkB�D�l0<00000000<000000000<:J:::J@-�A-@B,�CH�D��E;�F �G��H��I,J,@K@ L-�M,@N;�O*�P��Q;�R;�S,�T;�@-....�A/0000� B=�B>>=>� CT&�CUUUU� DT'�DUUUU� EV"�EUUUU� FT(�FUUUU� GT)�GUUUU� HT+�HUUUU� IQ*�IRRRR�JRRRRR�K'((((�L)****� M2�M1111� NT�NUUUU� OT%�OUUUU� PT$�PUUUU� QT �QUUUU%%�R3#$$$S!� T �.��  $ ��J@���� �( � �x� � � �6HA)�� � ��@���{*�*�]`HA)��� ��<3<  , >�@dd���?�?�?�?m�O*�P��Q;Y�YD0xXYY�Y�E0E0YYYL�0>Xܪ0XF0Y{�HYF0Y�G0�cHY{XF0> -�DYG0Yqq     ��� �rQQPPNNOOIJCCDDEEFFGGHH�7 �$������\phmlill00 [B�b� TABLE17 _Regression_Int$ ;��S0 Print_Area_MI;��A=�X/w8Y@�"��1���Helv1���Arial1���Arial1���Arial1���Arial1���Arial1���Arial1���Arial1���Arial1���Arial1���Arial1P��Arial1���Times New Roman1���Arial1��Arial1� �Helv1�$�Helv"$"#,##0_);\("$"#,##0\)"$"#,##0_);[Red]\("$"#,##0\) "$"#,##0.00_);\("$"#,##0.00\)%""$"#,##0.00_);[Red]\("$"#,##0.00\)5*2_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),))_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=,:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)4+1_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)+�(#,##0" ";\-#,##0" ";\-\-" ";@" "� \(General\)�"Yes";"Yes";"No"�"True";"True";"False"�"On";"On";"Off"� \ \ \ \ \ @�\ \ \ \ \ \ \ \ @� \ \ \ \ \ \ @ �\ \ \ @ � \ \ \ \ @� " "@>�;#,##0" ";\-#,##0" ";\ 0" ";@" " � " "@�%� � �� �� �� �� �� �� �� �� �� �� �� �� �� �� �% � �+� �)� �,� �*� �� �� �� � � � �% � � % � � %! � %$ � % � �% (� � %$ � �" � % � �% � �% H� � %!X� � % H� �a � �%! � %! ��% h� �� %! �% h� � %X� � %"X� � % h� @� �# @�%$ ��$ ��$ � �  \� � �#<� � �#|� � �# � �# � �#\� � � L� � �# � �#\� � % H� � \� �  � �#|� @,,� �#|� @,� � l� � %$ � �#<� @,,� �# � % @� %" @� �# @,� % (� @,�  � |� @,� |� �  �  �  @,�  @,,�  � ) �(� � % � a\� �%� � a\� ���������Followed Hyperlink�  Hyperlink���*'Normal_2005 Table 27 Footnotes 20060209����8���������������3f�����ff�f�������������������̙��3f�3�����fff��3f3f333�3�3f33�333�6TABLE17 �$�  ���O(65h5�5  dMbP?_*+�%,��d���\015I��&�?'�?(�?)�?MV\\SOI-FOUR\Bopper^;��?� odXXLetter[0 0YYYw~0�.HP LaserJet 4100 PCL 62f�xeK/Ca=C?UB״¡XX`B"?M�2FBEm,ğP�?vnuI4x;�r@Kmkȓ�LuO�&\C{Qp 5(X:�/Fv4݁p�2&c�2��9oC#��&x�;��?x߈"��!ewV�|;I JAE�B2BNY]h F�6a�r$� j� �%6W�v|&wl *z�/+WU˿ruE>Jl΍Mͺ㉉fnYMyɔ�/x�1?�7j&¢�r�:i�`��*� z�:W��"dXX�?�?U} U}  } �} �} �}  � } �} � } �} �  � ; �@ @  -� � � -� -� � -� -� �� -�H -� � ���������-��������lQdTable 17. Civil Penalties Assessed and Abated, by Type of Tax and Type of Penalty, Fiscal Year 2007�RRRR4&,[Money amounts are in thousands of dollars.]�""""�'((((�)**** SCivil penalties assessedSSCivil penalties abatedS'+Type of tax and type of penaltyNumberAmountNumberAmount�,EEEE�$BBBB$��?@@@� -FFFF�  ICivil penalties, total� 4�42 4RA4� JGGGG� K6666LIndividual income tax:�AAAA   NCivil penalties, total �@.@Bi�@*?�@PNAO Accuracy [1]�?8A?Ї'A?@?�&AO Bad check�?{A?@Z@?@?>@O Delinquency�?�?_?G+?}O Estimated tax�? S�?jԊ?A?�,AOFailure to pay�?� �?c?y?T95A OFraud�?ơ@?@? l@?@#OPartnership information [2]�?@?@?@?@O Other [3]�?@?@?P@?@�K6666ICorporation income tax:�9999  "PCivil penalties, total [4]�5F'A5�m50W@5�)AO Accuracy [1]�?`@?H� A?W@?�+@O Bad check�C$@Cý@Cp}@C@O Delinquency�?0z@? ?�4@?L3AO Estimated tax�?A?A? @?xAOFailure to pay�CACAC@Co A�Dt l�JZs,DAE:7CEF=S7BH:79; �! -�" �# �$ �% �& �' �( �) �* �+ -�, ��- �. �/ �0 �1 �2 �3 �4 �5 �6 -�7 �8 �9 �: �; �< �= �> -�? �� OFraud� ?a@?0" A??�!M7777"LEmployment taxes:�"DD55 "  "  "#NCivil penalties, total [5]�#@"�@Jq�@^@��$O Accuracy [1]�$?@? @?W@?@%O Bad check�%?�@?@?@?@&O Delinquency�&?g?&p?] A?A'O Estimated tax�'?@?@?@?@(OFailure to pay�(?` ?NE?Y'A?A)OFederal tax deposits�)?ޟ�??t} A?~ � *OFraud�*?z@?@U@?.@?q@�+M7777,I Excise taxes:�,::;; ,  ,  "-PCivil penalties, total [6]�-5�0$5P�A5(5A5�A.O Accuracy [1]�.?e@?c@?H@?>@/O Bad check�/?J@?h@?Pt@?pz@0ODaily delinquency�0?pW@?�#A?�+@?h| A1O Delinquency�1?A?@?@?@2O Estimated tax�2?@?@?s@?u@3OFailure to pay�3?iA?w@?R@?@4OFederal tax deposits�4?D@?@?@?|@ 5OFraud�5?V@?@?O@? @�6M77887IEstate and gift tax:�7::;; 7  7  "8PCivil penalties, total [7]�85@5l`A5@5�A8<9O Accuracy [1]�9?O@?@ 9?d 9?d9<:O Bad check�:?[@?@?K@?@:<;O Delinquency�;? @?P�A?@?Y@;$<OFailure to pay�<?R@?�3@?@?@<$ =OFraud�=?? =?d =?d=$�>M7788$?INonreturn penalties [8]�?5A5*-5`4@5� ? ?ELjA~ ? 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However, the data are included in the appropriate totals. �B>>=>CT�[1] Includes penalties for negligence; substantial understatement of income tax; substantial valuation misstatement; substantial overstatement of pension liabilities; substantial estate or gift tax valuation understatement (under Internal Revenue Code se�CUUUUDT�[2] Represents penalties associated with failure to provide information on Forms 1065 (partnership) or 8752 (partnership or S corporation required payment or refund under Internal Revenue Code section 7519), or failure to file electronically for Form 106�DUUUUEVx[3] Represents penalties related to failure to supply taxpayer identification number and failure to report tip income. �EUUUU�FT�[4] Represents penalties associated with Forms 1120 (corporation income tax return series); 990-C (farmers� cooperative private foundation); and 990-T (tax-exempt organization business income tax). �FUUUUGT�[5] Represents penalties associated with Forms 940 (employers Federal unemployment tax); 941 (employers employment tax); 942 (employer's tax for household employees); 943 (employer's tax for agricultural employees); 944 (employer tax); 945 (withheld in�GUUUUHT�[6] Represents penalties associated with Forms 11-C (occupational tax and registration for wagering); 720 (quarterly excise tax); 730 (tax on wagering); 990 (tax-exempt organization except private foundation tax ); 990-PF (private foundation tax); 1041-�HUUUUvIQnTable 17. Civil Penalties Assessed and Abated, by Type of Tax and Type of Penalty, Fiscal Year 2007Continued�IRRRR�JRRRRR�K'((((�L)****M2FootnotesContinued�M1111^NTV[7] Represents penalties associated with Forms 706 (estate tax) and 709 (gift tax). �NUUUUOT�[8] Represents various penalties assessed and abated for a wide range of noncompliant behaviors, such as noncompliance related to trust fund recovery; to tax return preparers; and to information returns (e.g., Forms 1099, W-2, 3520A, 8027, 8300); as well�OUUUUPT�NOTES: An abatement is a reduction of penalties due to IRS error, reasonable cause, administrative and collection costs not warranting collection of the amount due, unpaid assessments discharged in bankruptcy, and IRS acceptance of partial payment of unp�PUUUURQTJSOURCE: Chief Financial Officer, Revenue Financial Management OS:CFO:R �QUUUU%%�R3#$$$S!� T �.� �����1tl ��J@�]X{*�* @���3e  , =�X/w8Y> ����?�?�?�?mO*�P��Q;TY�]YD0W]YTY�TY�E0E0TYTYTYL�0>DXܪ0DXF0TYz�XF0TY�G0�cXzPXF0 -�?XG0TYqq     ��" �������������������������������� �Oh+'0�HPl � � ���Information System hmlill00Microsoft Excel@�nG@'{H�@kT9d�՜.+,0�8@ dl t ��Internal Revenue Service TABLE17TABLE17!Print_AreaTABLE17!Print_Area_MI  Worksheets Named Ranges  !���#$%&'()*+,-./0123456789:;<=>���@ABCDEF���HIJKLMN������Q�������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������Root Entry���������F���Book ������������"8Workbook��������vCSummaryInformation(����?DocumentSummaryInformation8������������G������������������������������������