l \ dmdixo00 Revenue Service �G(| �01TB�  dMbP?_"*+�%;���d���V\0151 ��Helv1j��Helvetica-Normala-NormalVVVVR!ޤ[Helvetica-Normal��1ܤXg��:1j��Helvetica-Normala-NormalVVVVR!ޤ[Helvetica-Normal��1ܤXg��:1j��Helvetica-Normala-NormalVVVVR!ޤ[Helvetica-Normal��1ܤXg�B;1j��Helvetica-Normala-NormalVVVVR!ޤ[Helvetica-Normal��1ܤXg�v:1 ��Helv1 ��Helv1 ��Helv1j�Helvetica-Normala-NormalVVVVR!ޤ[Helvetica-Normal��1ܤXg��&�?'�?(�?)�?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 #8��C #8�C #�C !��C  �C !��C !���C !���C  (��C  ��C #�C  �C !��C !��C  #9��C  #9�C  �C #���C #��C #��C #��C #��C #��C #���C #��C #��C #�������������U} �@} �@} � @} �@} � @} �@} � @}  �@} �@} �@} �@} �@ G;l;�; ;�N;%�;� ;&�J%J' Jo J� J J J� JJ_DJT�J J��JJJ�JJeBJAJ�JJ!JoJ�JJz�IRS 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�&~ +> ~ +%~ + &�~ +Z�7~ +�~ ,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~ /t�A~ /@~ /0@~ /@~ /H@~ /A~ 0ȏA     $ Failure to pay............~ /L�A~ /A~ /޹@~ /@~ /@~ /d�A~ /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�@! ! ! ! ! !!!!!!!$" Failure to pay............~ "/� A~ "/@~ "/@~ "/{@~ "/ 0@~ "/8@~ "/p�A~ "0@" " " " " """""""$# Federal tax deposits......~ #/i@~ #/`@~ #/Ȓ@~ #/@@~ #/@~ #/@~ #/@~ #0@@# # # # # #######$$ Bad check.................~ $/@~ $/@T@~ $/3@ $/0 [6]~ $/V@~ $/@~ $/ʭ@~ $0S@$ $ $ $ $ $$$$$$$$% Fraud.....................~ %/u@~ %/@~ %/~ %/~ %/@h@~ %/ޠ@~ %/`c@~ %0u@% % % % % %%%%%%%$&  Other ...................~ &1@~ &1@~ &1@@~ &1C@~ &1x@~ &1@@~ &1@~ &27@& & & & & &&&&&&&%'Estate and gift, total ......~ '-@~ '-P�A~ '- @~ '-@J@~ '-j@~ '-@~ '-@~ '.0@' ' ' ' ' '''''''$( 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/(~ 30�3 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 CT�1.@;xA;UB;!C;MND;q�E;{ FJN�Q@I[5] Includes Forms 11C, 720, 730, 990, 990PF, 1041A, 2290, 4720 and 5227.A[6] Less than $1,000.IBA[7] Includes Forms 1041, 1065 and individual retirement accounts.mCe[8] Includes penalties assessable under the Tax Equity and Fiscal Responsibility Act of 1982 and the wDoTax Reform Acts of 1984 and 1986. Examples are failure to file W�2, failure to file proper information returns JEB(e.g. 1099), and the penalty for promoting an abusive tax shelter.QF*ISOURCE: Internal Revenue Service, 1996 Annual Data Book, Publication 55B.= ���%�> ����?�?�?�?m<<$-GBwLOwL>�\wL\w>^�(��./D^_ ن__RPVA./D\wLwLn�(gB\_ wL|ٵ_ % t/RLPA��V%GB�wL>_ �AwL�wL^/V%GB�wL>/AwL_ tPt/ڞAwL*���qq     ��" 0�������������������������������