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Forms and Instructions

Individual Tax Return
Instructions for Form 1040
Request for Taxpayer Identification Number (TIN) and Certification
Request for Transcript of Tax Return

 

Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Employers engaged in a trade or business who pay compensation
Installment Agreement Request

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Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

Enforcement: Collections, Penalties & Criminal Investigation

Section 4 of the IRS Data Book presents information on collections, penalties, and criminal prosecutions resulting from individuals’ or entities’ failure to comply with the tax code. IRS’s Collection function collects Federal taxes that have been reported or assessed but not paid and to secure tax returns that have not been filed. Failure to comply with filing, reporting and payment requirements may result in civil penalties or, in some cases, criminal investigation, which may in turn result in prosecution, fines, and imprisonment.

Graphic 4 shows the number of criminal investigations completed by status or disposition for fiscal year 2017. There were 374 identity theft cases initiated and 524 identity theft cases completed in fiscal year 2017.

View details (XLS). For additional graphs from this section, download the PDF of this year’s Data Book.

Highlights of the Data

 

  • Overall, in Fiscal Year (FY) 2017, the IRS collected, net of credit transfers, almost $40.0 billion in unpaid assessments on returns filed with additional tax due (Table 16).
  • The IRS assessed $26.5 billion in civil penalties. More than $11.0 billion was assessed in civil penalties on individual and estate and trust income tax returns (Table 17).
  • In FY 2017, the IRS initiated 374 cases and completed 524 cases related to identity theft (Table 18).

 

Prior-Year Data


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