\pjnwill00 EK]j 0B  dMbP?_"*+%1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 PArial1  Arial1 Arial1lTimes New Romanew Roman 0qP 0qvzi!0P*3P 0p1 Arial&?'?(?)?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/yyyy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ssm/d/yyyy\ h:mm52#,##0" ";\-#,##0" ";"-- ";@" " \ \ \ \ @ " "@ " "@" "@GD#,##0" ";\-#,##0" ";\-\-" ";@" ";8#,##0" ";\-#,##0" ";\-\-" ";@" "/,#,##0" ";\-#,##0" ";\-\-" ";@" "-*#,##0" ";\-#,##0" ";"-- ";@" " " "@" "@" "@" "@ " "@ " "@"Yes";"Yes";"No""True";"True";"False""On";"On";"Off" ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -CC C  C  C  C  C C C C C C C C C C C  C 3 C 1 C 2 C 0 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 #XC  HC  HC #XC   ,C " C " ,C " ,C "#<C "#C # C # ,C # ,C ##C # <C # <C # C 8C C <C C C "<C <C ) C ) LC ( C  C $ C / C ) C  C  (C "8C xC  C  C "C "#<C #<C  ,C  LC / \C !XC #xC  hC  @C ) \C C  C  C  C "<C <C $<C  hFollowed Hyperlink  HyperlinkU} m)nk}  nk} m nk}  nk} $ nk Kl@Z@ <<@<-`a<2cD<FD<2@ 2 d q d n]_cZFJ[-c-22Mc[mh_cL DTable 16 -- Delinquent Collection Activities, Fiscal Years 2002-2005!MLMMMMM]Activity~ >H@~ >L@~ >P@~ OT@MM^CCCC^AAAAbbb c  b b b b bbb? ?(1) ?(2) ?(3) ?(4)@@@@@B>>>>. H&Returns filed with additional tax due: D D D D D5 G-Total amount collected (thousand dollars) [1]~ 7(~ 79w~ 2~~ R23( E From first notice of balance due~ 7n3~ 7GW~ 2~"-~ 6"D2 E*From subsequent notices of balance due [2]~ 7z7~ 7eA~ 2 ~ 6D E<From taxpayer delinquent accounts and additional actions [3]~ 7*K~ 72`~ 2W~ 6n1G)Taxpayer delinquent accounts (thousands):7726#ENumber in opening inventory~ 7+@~ 77@~ 2@~ 6]@'ENumber of issuances or receipts~ 7@~ 7@~ 2;@~ 6@ENumber of dispositions~ 7@~ 7 @~ 2@~ 6@EClosing inventory:7726INumber~ 77@~ 7@~ 2]@~ 6N@/I'Balance of assessed tax, penalties, and6'Vinterest (thousand dollars) [4]~ 7ɯ ~ 7J$ ~ 2K ~ 6VP *883S+7726!HReturns not filed timely:77267G/Delinquent return activity (thousand dollars): 7726ENet amount assessed [5]~ :~ 7ޭ~ 2mA~ 6Z~m1F)Amount collected with delinquent returns ~ 7zf~ 7~ 2~ 6<G4Taxpayer delinquency investigations (thousands) [6]:7726#ENumber in opening inventory~ 7@~ 7@~ 2(@~ 6@'ENumber of issuances or receipts~ 78@~ 7t@~ 2@~ 6@ENumber of dispositions~ 7@~ 7@~ 2$@~ 6@ l!-_"-2#2$Y%]&]'-p(-2)2*Z+p,w--V.-2/(0;9@1;@2;z@3@4;@5@6@7@8;Z@9@:;g@;;@<@=@>@?;@# ENumber in closing inventory~ 7@~ 7(@~ 2@~ 6@!*!8!8!3!S"+"9"9"4"5-#)%Offers in compromise (thousands) [7]:#9#9#4#5!$#Number of offers received~ $;_@~ $9`@~ $4Z@~ $5R@!%#Number of offers accepted~ %;=@~ %96@~ %44@~ %53@4&#,Amount of offers accepted (thousand dollars)~ &;TA~ &90 A~ &4 A~ &5 A'$'<'8'3'S(%(;(9(4(5.)"&Enforcement activity (actual numbers):);)9)4)54*#,Number of notices of Federal tax liens filed~ *;4sA~ *9x A~ *5N A~ *5A;+#3Number of notices of levy served upon third parties~ +=zZN~ +:̥9A~ +6{~ +6ft,&Number of seizures~ ,=r@~ ,7x@~ ,6{@~ ,6@-'---1-N.(.../( [r] - Revised./T/U/Up0Wh[1] Includes previously unpaid taxes on returns filed plus assessed and accrued penalty and interest. 0X0Y0Z0Z:1W2[2] Includes payments on installment agreements. 1X1-1.1.1Z1Z2W[3] A taxpayer delinquent account (TDA) is created when the amount of tax, penalty and interest remains unpaid after notices. A TDA includes the2[2-2.2.2Z2Z3\unpaid balance of tax plus assessed penalty and interest, and continues to accrue penalties until the remaining balance is paid in full.3[3-3.3.3Z3Z4J[4] Includes assessed penalties and interest but excludes any accrued penalties and interest. Assessed penalties and interest are those that are 44-4.4.4Z4Z5Kusually assessed at the same time as the unpaid balance of tax. They are computed on the unpaid balance of tax from the due date of the return 55-5.5.5Z5Z6Kto the date of assessment. Accrued penalties and interest are the portion of the total penalties and interest that is not part of the original66-6.6.6Z6Z7Kassessed amounts. 77-7.7.7Z7Z8J[5] Net assessment of tax, penalty, and interest amounts less prepaid credits (withholding and estimated tax payments) of delinquent tax returns 88-8.8.8Z8Z'9Ksecured by Collection activity.99-9.9.9Z9Z:J[6] Investigation actions opened subsequent to nonresponse to notice activity for tax returns that have not been filed timely.::-:.:.:Z:Z;J[7] An offer in compromise is an agreement, binding both the taxpayer and the Service, which resolves the taxpayers tax liability where it has been ;;-;.;.;Z;Z<Kdetermined that there is doubt as to the taxpayers liability; doubt as to the Services ability to collect the balance due; the taxpayer does not<<-<.<.<Z<Z=Khave the financial ability to fully pay the liability within the collection statute expiration date plus 5 years; or there is a serious economic hardship==-=.=.=Z=Zp>Khor other exceptional circumstance which warrants acceptance of less than full payment of the taxes owed.>>->.>.>Z>Z?J[8] New liens filed increased between Fiscal Years (FY) 2004 and 2005. The total number of lien notices fell in FY 2005 because IRS determined??-?.?.?Z?Z@@A;@B;@C@D^@EFFFGFHFIFJF_@KWthat refiling liens is generally not cost effective, and therefore refiled fewer liens.@@-@.@.@Z@ZfA^NOTES: Detail may not add to totals because of rounding. All amounts are in current dollars.AA0A/A/AZAZB_SOURCE: IRS Data Book, FY 2005, Publication 55b. Also, Small Business/Self-Employed, Collection Planning and Analysis, Collection National BB0B/B/BZBZC`Reports SE:S:C:PA:CNRC/C0C/C/CdCdDQD/D0D/D/DdDdEPE/E0E/E/EZEZF,F/F/F/F/FZFZG,G/G/G/G/GZGZH,H.H.H.H.HZHZI,I.I.I.I.IZIZJ,J.J.J.J.JZJZ]P1X D5  A]R\%`' r[r] &= %>   "