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.
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).