Table 3
Penalty Assessments and Abatements (1)
FY 1996 FY 1997 FY 1998
Assessments Abatements Assessments Abatements Assessments Abatements
Number Amount Number Amount Number Amount Number Amount Number Amount Number Amount
Individual Income Tax (2) 21,709 4,076 1,693 644 21,891 4,251 1,798 645 22,214 4,519 2,076 891
Failure to File 2,444 1,491 446 365 2,326 1,445 500 362 2,346 1,636 513 573
Estimated Tax 5,878 1,094 232 86 6,413 1,215 231 84 6,842 1,391 228 107
Failure to Pay 13,110 1,228 969 108 12,875 1,311 1,028 103 12,768 1,329 1,301 150
Bad Check 233 9 11 2 248 10 15 2 243 11 16 3
Fraud 6 141 1 24 6 159 1 37 4 109 1 27
Other 38 114 34 59 22 111 23 57 11 43 16 32
Corporate Income Tax 797 1,414 148 890 831 1,258 142 347 845 911 145 483
Failure to File 140 456 26 439 154 421 27 153 142 275 24 192
Estimated Tax 311 274 22 114 319 243 22 96 339 355 24 173
Failure to Pay 336 405 100 333 346 339 93 81 355 142 97 86
Fraud 1 59 0 1 1 119 0 2 0 28 0 1
Other 10 220 0 3 12 137 0 14 9 110 1 31
Employment 10,185 5,402 1,884 2,755 9,678 4,485 1,798 2,520 9,853 4,122 1,844 1,681
Failure to File 1,838 663 250 189 1,697 750 234 261 1,728 649 238 231
Failure to Pay 4,378 387 826 90 4,213 451 800 150 4,176 384 859 109
Federal Tax Deposits 3,874 4,339 806 2,469 3,661 3,255 760 2,104 3,838 3,057 739 1,332
Bad Check 89 5 1 0 100 9 2 1 107 12 7 5
Other 6 8 1 7 6 20 1 4 4 20 1 3
Excise 408 168 103 95 426 273 111 109 461 291 133 142
Estate and Gift 21 154 12 133 24 203 14 155 28 227 17 201
Other (3) 515 272 286 198 512 514 226 443 458 408 150 308
TOTAL 33,985 13,205 4,214 5,729 33,486 13,154 4,107 5,086 34,157 12,112 4,441 4,626
(1) FY 1998 data are preliminary and subject to change. Number of assessments and abatements in thousands. Amounts in millions of dollars.
(2) Does not include civil trust fund penalty abatements (approximately $685 million FY 1996, $710 million FY 1997, $675 million in FY 1998. Source: General Accounting Office).
(3) Includes forms 1041, 1065 and IRAs.
(4) Includes failure to file proper information returns, failure to file a W-2 and other.
Source: IRS Databook, Table 15, various years.