邢唷��>� S��R�� 衫��\ppabatu00 B�a�=��=�X/w8Y@�"��1��Helv1��Arial1��Arial1��Arial1��Arial1��Arial1��Arial1��Arial1��Arial1��Arial1��Arial1��Arial1��Helv1�$��Helv"$"#,##0_);$"$"#,##0$!"$"#,##0_);[Red]$"$"#,##0$""$"#,##0.00_);$"$"#,##0.00$'""$"#,##0.00_);[Red]$"$"#,##0.00$7*2_("$"* #,##0_);_("$"* $#,##0$;_("$"* "-"_);_(@_).))_(* #,##0_);_(* $#,##0$;_(* "-"_);_(@_)?,:_("$"* #,##0.00_);_("$"* $#,##0.00$;_("$"* "-"??_);_(@_)6+1_(* #,##0.00_);_(* $#,##0.00$;_(* "-"??_);_(@_)-�(#,##0" ";\-#,##0" ";\-\-" ";@" "�$General$�"Yes";"Yes";"No"�"True";"True";"False"�"On";"On";"Off"�\ \ \ \ \ @�\ \ \ \ \ \ \ \ @� \ \ \ \ \ \ @�\ \ \ @� \ \ \ \ @�" "@@�;#,##0" ";\-#,##0" ";\ 0" ";@" "� " "@]�,[$� -2]\ #,##0.00_);[Red]$[$� -2]\ #,##0.00$�%� � �� % � �+� �� )� �� ,� �� *� �� % � � % � � %!�� %$�� % � �% (� � %�p � � %$�� "�� %"�p � �% H� � %!X� � % H� � a \� � % �� a � �% !�� % L� �%!�� %!�` � �% h` � � %!�� % h@� � %X� � %"X� � % hp � �%!�� % h� ��!�� !�� % h � � �#� � �%$�@� ��$�@� ��$�� #<�� #<�� %!�� a \� �1!�� #|� ��#|� � �#�p � � �#�� L� � �#�� #\� �� L� ��#�� #\� � a!\� � a!X � a H � a \ � 1 \� � %�� €��€��€��€��€ ��€��€��,'Normal_2005 Table 27 Footnotes 20060209�€�`�*!TABLE17��!_Regression_Int ;g' Print_Area_MI;F��€8�d= NumberAmountCivil penalties, total,[Money amounts are in thousands of dollars.]Delinquency Estimated taxFederal tax depositsFailure to pay Bad checkFraudDaily delinquencyCivil penalties, total Civil penalties assessedCivil penalties abatedIndividual income tax:Corporation income tax:Employment taxes: Excise taxes:Estate and gift tax:Type of tax and type of penaltyCivil penalties, total [6]Civil penalties, total [7]�d Not shown to avoid disclosure of information about specific taxpayers. However, the data are included in the appropriate totals. Continuedbusiness income tax). �(agricultural employment tax); 945 (withheld income tax); 1042 (return of withheld income tax on U.S.-source income of foreign person); and CT-1 (railroad retirement tax).�tax-exempt organization return); 990-PF (private foundation); 1041-A (trust accumulation of charitable amounts); 2290 (highway heavy vehicle use tax); A4720 (excise tax, charities); and 5227 (split-interest trusts). Accuracy [1]Partnership information [2] Other [3]Civil penalties, total [4]Civil penalties, total [5]Nonreturn penalties [8]�[4] Represents penalties associated with Forms 1120 (corporation income tax return series); 990-C (farmers cooperatives); and 990-T (tax-exempt organization �[5] Represents penalties associated with Forms 940 (employer s unemployment tax); 941 (employer s employment tax); 942 (household employment tax); 943 �[6] Represents penalties associated with Forms 11-C (occupational tax and registration, wagering); 720 (excise tax return); 730 (wagering tax); 990 (basic V[7] Represents penalties associated with Forms 706 (estate tax) and 709 (gift tax). dTable 17. Civil Penalties Assessed and Abated, by Type of Tax and Type of Penalty, Fiscal Year 2006Footnotes ContinuedJSOURCE: Chief Financial Officer, Revenue Financial Management OS:CFO:R 3Detail may not add to totals because of rounding. d�[1] Includes penalties for negligence; substantial understatement of income tax; substantial valuation misstatement; substantial overstatement of pension�transactions (under Internal Revenue Code section 6662A). Also includes penalties related to negligence or disregard of rules and regulations (underQInternal Revenue Section 6653(a)) assessed on returns due before January 1, 1990.Ysection 7519), or failure to file electronically for Forms 1065-B (large partnerships). �Notes: An abatement is a reduction of penalties due to ibet error, reasonable cause, administrative and collection costs not warranting collection of �the amount due, unpaid assessments discharged in bankruptcy, and ibet acceptance of partial payment of unpaid tax assessment in settlement of thermay 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 �liabilities; substantial estate or gift tax valuation understatement (under Internal Revenue Code section 6662); and understatement of reportable �[2] Represents penalties associated with failure to provide information on Forms 1065 (partnerships) or Forms 8752 (payment or refund under Internal Revenue�balance due. Fiscal year data represent assessments and abatements recorded in a given fiscal year, regardless of the tax year to which the penaltyx[3] Represents penalties related to failure to supply taxpayer identification number and failure to report tip income. �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 $647,137 thousand and is included in the amount abated.Revised September 2007.�B�F��?��e�^q�ccB ��衫 h�&/c7S>9@ d褚MbP?_*+�€%,�羋��\015W��&殭櫃櫃�?'殭櫃櫃�?(�?)�?M�\\SOI-FOUR\Bopper��?€� odXXLetter�.HP LaserJet 4100 PCL 62f�x渆怟/Ca嗙=C?芬UB状隆邑XX`涯B"?燤�2僃B頀Em,垗臒P�牢?講nuI4硏嫠;撋管�r@K竾mk葥�圠u缾O�&閲\C{Qp 5(蝀:�/騀抳4輥簟p�2€&燾�2�粓�9餺C鰻噽#��&唜�;��?x錁邎"��!竽ewV�﹨緪|寅;I櫎鶭鶤駿�塀2幋BNY]hF啢�6a�r腽$� j閬� �%6W料�v|&焪l *z�/+WU渌縭uE>┤鎲擩帋后偻錶螎螹秃銐墔靎nY臡y蓴�/x�1?�7j&灺⒚�r�:堕i�襚摣��*� 褄�:閃��"dXX�?�?U}U}}�}�}�} � } �}� } �}� h,�@@ -��-�-��€ -� -��-� -��€�€�€�€�€�€�€�€�€�€-�-��€�€�€�€�€�€� ((�""""� *�""""�+,,,,�-....� P P� PP� /� � � � �0�$$� �? @ @ @� 1!!!!� � 2�=z=b歷=皱=rH��1CCCC� 3DDDD� 2�EEEE� � 4�B栚/B��BR>�BJV�� 5�A��A~帑A�($AA氂M� 5�Ap�A$[A8�AAvA� 5�A劅AA綼&A€攒@A剜A� 5�A碄A ,鳣AxA@@� 5�ARF�AWAAN踥A帧/� 5 �A�AA�褸A€悠@Av矦� 5 �AA=鶣A衦@A@7蠤� 5 �AＩ@A@A夽A衟@�1CCCC�FFGG� 2�HHHH� � 4!�B>�*B瑗2AB€傍@B栉%A� 5�A 7鸃A@�AA@ㄐ@AHA� 5�A`�AALAA€扑@A F鯜� 5�A軣@AP�AA繱@Al8A� 5�<��2A<�|A<�犾餈<�€�A�D~l 0F,0.0::::0000.0000 �€!�€"-�#-�$�€%�€&�€'�€(�€)�€*�€+�€,�€--�.-�/��0�€1�€2�€3�€4�€5�€6�€7�€8�€9-�:-�;�€<��€=�€>�€?�€� 5 � <�姗@<�@<�鄘@<�禓� !5 �!A纁@A€翤A@A爋@�"1CCCC�#FFFF� $2�$IIJJ� $� $ � %4"�%B杁B赹�B牬6AB緸�� &5�&A帎kAv;CA怴AAP�A� '5�'Az疈A狸鐯A葲@A宙@� (5�(A朄A嫫@AU@A貖@� )5�)A� A鞳A渂%AA�A� *5�*Av褗A骣�A瑾 AA恫�� +5 �+A皝兀A€囉@A交@A€o翤� ,5 �,A€i@A6〡A"@AQ@�-1CCCC�.FFFF� /2�/IIJJ� /� / � 04�0B>1!B屌AB0'兀BA� 15�1A貑AA 阡@AB蜙A€聾� 25�2A@祗@Ah�AA纑鞞A榞 A� 35�3AS粿A鋺@A€G@A8@� 45�4A鴪@A竷@A1@A1@� 55�5A$nAA烙轅A郉鍬A€=聾� 65�6Ax盄A爺郂A礇@A缞釦� 75 �7A#癅A▉@A鄉@A€X@� 85 �8A:@A丌@A>@A衴@�91CCCC�:FFGG� ;2�;IIJJ� ;� ; � <�4�<�B闼@B\FAB@B�A� =5�=A0癅A�3AA牏@A餯鵃� >5�>A€N@A@A&@A5碄� ?5�?As聾Ap烒@A礍A@箝@�D�l00<�00000000<�000000000<�000@�€A�€B-�C-�D��E-�F-@G,�H;�$I��$J��$K��$L;�$M��$N;�O;�P��Q;�R��S��T;�U��V��W,X,@Y@ Z-�[,@\;�];�^��_�� @5 �@A\@A缹@� @A,� @A,� A5 �AA@A悘@� AA,� AA,�B1CCCC�CFFGG� D@#�DB姥AB~憗B繦ABv�� DD蠩Lj鸄~ D "旣� D Dhw€kB�E67777�F89999� G)�G&&$&� H%-H#� I?6I#� J?.J#� K?/K#� L%7L#� M?0M#� NK9�NKKKKK� O%$�O#$$$� P?�P#$$$� Q%%�Q#$$$� R?�R#$$$� S?�S#$$$� T%&�T#$$$� U?�U#$$$� V?�V#$$$� W((�W""""� X>�X""""�Y+,,,,�Z-....� [;)�[::::� \%'�\#$$$� ]%4�]&&$&� ^?5�^&&$&� _?:�_&&$&�D�l@@~ " `��a;�b��c��d��e;�f;�g�@� `?;�`&&$&� a%1�a$$$$� bO2�b$$$$� cO8�cOOOO''� dO3�dOOOO''� eN+�eLMMM''� fN*�fLMMM''� gN<�� $$$$>�@dd��?�?�?�?m�O;�P��Q;餣p*� 鵜谼0xX鵜餣p*�餣p*� 0珽0餣餣餣L�0>郮塥0郮F0餣攞�)� HY鯢0餣�)� G0�)� brHY攞靀籉0^��DY蔊0餣qq �� 7 �$��\ppabatu00 [B�b� TABLE17 _Regression_Int$ ;��g0 Print_Area_MI;��F=�X/w8Y@�"��1��Helv1��Arial1��Arial1��Arial1��Arial1��Arial1��Arial1��Arial1��Arial1��Arial1��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" ";@" "� " "@�%� � �� 衾 �� 衾 �� 衾 �� 衾 �� 衾 �� 衾 �� 衾 �� 衾 �� 衾 �� 衾 �� 衾 �� 衾 �� 衾 �� 衾 �% � �+�  �)�  �,�  �*�  ��衾 � �衾 ��  �% � � % � � %!樌 � %$樌 �% � �% (� � % 纴� %$乩 � �" � %" 纴�% H� � %!X� � % H� � a \� � % 汤 �a � �% !乩 � % L� �%!乩 � %! €��% h� €�� %! �% h� €� %X� � %"X� � % h� 纴�%!乩 � % h� ��!芾 � �!芾 � % h� @€� �# @€�%$ €��$ €��$ �  � �#<� ��#<� �%!乩 � �a \� �1!芾 � �#|� ��#|� � �# 纴� �# � � L� � �#芾 � �#\� �� L� ��#芾 ��#\� � a!\� � a!X � a H � a \ � 1 \� � % �€��€��€��€��Followed Hyperlink� Hyperlink�€��*'Normal_2005 Table 27 Footnotes 20060209�€��8��€€€€€€€€€览�€€€櫃��3f��ff�€€f�烫�€��€€€€€��櫶��櫶虣�沣�3f�3烫櫶��fff�枛�3f3檉333�3�3f33�333�l TABLE17 �$�h��^&U7w<� d褚MbP?_*+�€%,��羋��\015W��&殭櫃櫃�?'殭櫃櫃�?(�?)�?MV\\SOI-FOUR\Bopperc7��?€� odXXLetter[0 0糦繷訷w~0�.HP LaserJet 4100 PCL 62f�x渆怟/Ca嗙=C?芬UB状隆邑XX`涯B"?燤�2僃B頀Em,垗臒P�牢?講nuI4硏嫠;撋管�r@K竾mk葥�圠u缾O�&閲\C{Qp 5(蝀:�/騀抳4輥簟p�2€&燾�2�粓�9餺C鰻噽#��&唜�;��?x錁邎"��!竽ewV�﹨緪|寅;I櫎鶭鶤駿�塀2幋BNY]hF啢�6a�r腽$� j閬� �%6W料�v|&焪l *z�/+WU渌縭uE>┤鎲擩帋后偻錶螎螹秃銐墔靎nY臡y蓴�/x�1?�7j&灺⒚�r�:堕i�襚摣��*� 褄�:閃��"dXX�?�?U}U}}�}�}�} � } �}� } �}� h,�@@ -��-�-��€ -� -��-� -��€�€�€�€�€�€�€�€�€�€-�-��€�€�€�€�€�€l(dTable 17. Civil Penalties Assessed and Abated, by Type of Tax and Type of Penalty, Fiscal Year 2006�""""4*,[Money amounts are in thousands of dollars.]�""""�+,,,,�-.... PCivil penalties assessedPPCivil penalties abatedP'/Type of tax and type of penalty Number Amount Number Amount�0�$$� �? @ @ @� 1!!!!� 2Civil penalties, total�=z=b歷=皱=rH��1CCCC� 3DDDD2Individual income tax:�EEEE 4Civil penalties, total �B栚/B��BR>�BJV�5Delinquency�A��A~帑A�($AA氂M5 Estimated tax�Ap�A$[A8�AAvA5Accuracy [1]�A劅AA綼&A€攒@A剜A#5Partnership information [2]�A碄A ,鳣AxA@@5Failure to pay�ARF�AWAAN踥A帧/5 Bad check�A�AA�褸A€悠@Av矦 5Fraud�AA=鶣A衦@A@7蠤5 Other [3]�AＩ@A@A夽A衟@�1CCCC�FFGG2Corporation income tax:�HHHH "4Civil penalties, total [4]�B>�*B瑗2AB€傍@B栉%A5Delinquency�A 7鸃A@�AA@ㄐ@AHA5 Estimated tax�A`�AALAA€扑@A F鯜5Accuracy [1]�A軣@AP�AA繱@Al8A5Failure to pay�<��2A<�|A<�犾餈<�€�A�DG l�JZs,DAECEDS<�737BH9;: �€!�€"-�#-�$�€%�€&�€'�€(�€)�€*�€+�€,�€--�.-�/��0�€1�€2�€3�€4�€5�€6�€7�€8�€9-�:-�;�€<��€=�€>�€?�€ 5 Bad check� <�姗@<�@<�鄘@<�禓 !5Fraud�!A纁@A€翤A@A爋@�"1CCCC�#FFFF$2Employment taxes:�$IIJJ $ $ "%4Civil penalties, total [5]�%B杁B赹�B牬6AB緸�&5Delinquency�&A帎kAv;CA怴AAP�A'5 Estimated tax�'Az疈A狸鐯A葲@A宙@(5Accuracy [1]�(A朄A嫫@AU@A貖@)5Failure to pay�)A� A鞳A渂%AA�A*5Federal tax deposits�*Av褗A骣�A瑾 AA恫�+5 Bad check�+A皝兀A€囉@A交@A€o翤 ,5Fraud�,A€i@A6〡A"@AQ@�-1CCCC�.FFFF/2 Excise taxes:�/IIJJ / / "04Civil penalties, total [6]�0B>1!B屌AB0'兀BA15Delinquency�1A貑AA 阡@AB蜙A€聾25Daily delinquency�2A@祗@Ah�AA纑鞞A榞 A35 Estimated tax�3AS粿A鋺@A€G@A8@45Accuracy [1]�4A鴪@A竷@A1@A1@55Failure to pay�5A$nAA烙轅A郉鍬A€=聾65Federal tax deposits�6Ax盄A爺郂A礇@A缞釦75 Bad check�7A#癅A▉@A鄉@A€X@ 85Fraud�8A:@A丌@A>@A衴@�91CCCC�:FFGG;2Estate and gift tax:�;IIJJ ; ; "<�4Civil penalties, total [7]�<�B闼@B\FAB@B�A=5Delinquency�=A0癅A�3AA牏@A餯鵃>5Accuracy [1]�>A€N@A@A&@A5碄?5Failure to pay�?As聾Ap烒@A礍A@箝@�D0 l73IH9;:<�B73EH9?;:<�B73LH9:@�€A�€B-�C-�D��E-�F-@G,�H;�$I��$J��$K��$L;�$M��$N;�O;�P��Q;�R��S��T;�U��V��W,X,@Y@ Z-�[,@\;�];�^��_��@5 Bad check�@A\@A缹@ @Ad @Ad A5Fraud�AA@A悘@ AAd AAd�B1CCCC�CFFGGD@Nonreturn penalties [8]�DB姥AB~憗B繦ABv� D D蠩Lj鸄~ D "旣 D Dhw€kB�E67777�F89999�G)�d桸ot shown to avoid disclosure of information about specific taxpayers. However, the data are included in the appropriate totals. �G&&$&�H%�[1] Includes penalties for negligence; substantial understatement of income tax; substantial valuation misstatement; substantial overstatement of pensionH#�I?�liabilities; substantial estate or gift tax valuation understatement (under Internal Revenue Code section 6662); and understatement of reportable I#�J?�transactions (under Internal Revenue Code section 6662A). Also includes penalties related to negligence or disregard of rules and regulations (underJ#YK?QInternal Revenue Section 6653(a)) assessed on returns due before January 1, 1990.K#�L%�[2] Represents penalties associated with failure to provide information on Forms 1065 (partnerships) or Forms 8752 (payment or refund under Internal RevenueL#aM?Ysection 7519), or failure to file electronically for Forms 1065-B (large partnerships). M#€NKx[3] Represents penalties related to failure to supply taxpayer identification number and failure to report tip income. �NKKKKK�O%�[4] Represents penalties associated with Forms 1120 (corporation income tax return series); 990-C (farmers� cooperatives); and 990-T (tax-exempt organization �O#$$$P?business income tax). �P#$$$�Q%�[5] Represents penalties associated with Forms 940 (employer抯 unemployment tax); 941 (employer抯 employment tax); 942 (household employment tax); 943 �Q#$$$�R?�(agricultural employment tax); 945 (withheld income tax); 1042 (return of withheld income tax on U.S.-source income of foreign person); and CT-1 (railroad �R#$$$S?retirement tax).�S#$$$�T%�[6] Represents penalties associated with Forms 11-C (occupational tax and registration, wagering); 720 (excise tax return); 730 (wagering tax); 990 (basic �T#$$$�U?�tax-exempt organization return); 990-PF (private foundation); 1041-A (trust accumulation of charitable amounts); 2290 (highway heavy vehicle use tax); �U#$$$IV?A4720 (excise tax, charities); and 5227 (split-interest trusts). �V#$$$lW(dTable 17. Civil Penalties Assessed and Abated, by Type of Tax and Type of Penalty, Fiscal Year 2006�W""""X> 桟ontinued�X""""�Y+,,,,�Z-....[;Footnotes桟ontinued�[::::^\%V[7] Represents penalties associated with Forms 706 (estate tax) and 709 (gift tax). �\#$$$�]%�[8] Represents various penalties assessed and abated for a wide range of noncompliant behaviors, such as noncompliance related to trust fund recovery;�]&&$&�^?�to tax return preparers; and to information returns (e.g., Forms 1099, W-2, 3520A, 8027, 8300); as well as aiding and abetting; frivolous return filings; and �^&&$&�_?�misuse of dyed fuel. Trust fund recovery penalties assessed to all responsible officers are reduced when one officer or the business pays a portion of�_&&$&�D�lEA��g�o��5��.��_�(1t��`��a;�b��c��d��e;�f;�g�@�`?�the total amount assessed. The amount of trust fund recovery assessments credited is $647,137 thousand and is included in the amount abated.�`&&$&�a%�Notes: An abatement is a reduction of penalties due to ibet error, reasonable cause, administrative and collection costs not warranting collection of �a$$$$�bO�the amount due, unpaid assessments discharged in bankruptcy, and ibet acceptance of partial payment of unpaid tax assessment in settlement of the�b$$$$�cO�balance due. Fiscal year data represent assessments and abatements recorded in a given fiscal year, regardless of the tax year to which the penalty�cOOOO''zdOrmay apply. Abatements for a given fiscal year apply to assessments made in the current or in a prior fiscal year.�dOOOO'';eN3Detail may not add to totals because of rounding. �eLMMM''RfNJSOURCE: Chief Financial Officer, Revenue Financial Management OS:CFO:R �fLMMM''gNRevised September 2007.��Ul=�X/w8Y> ��?�?�?�?m� � €W@�WD~PB~��LB躡0TYp*� ]Y谼0躓]YTYp*�TYp*� 0珽0TYTYTYL�0>DX塥0DXF0TY鴝�)� 琗鯢0TY�)� G0�)� br琗鴝PX籉0��_╔蔊0TYqq ��" �� 鄥燆鵒h珣+'迟0�HPl€�� Information Systempabatu00Microsoft Excel@€+'逳@'愳{H�@€Bv嫘�胀諟.摋+,0�8@dl t��Internal Revenue ServiceTABLE17TABLE17!Print_AreaTABLE17!Print_Area_MIWorksheets Named Ranges !��#$%&'()*+,-./0123456789:;<�=>?@A��CDEFGHI��KLMNOPQ��T��Root Entry��F��Book ��"�>Workbook��kBSummaryInformation(��BDocumentSummaryInformation8��J��