This section of the IRS Data Book presents information on collections and penalties resulting from individuals’ or entities’ failure to comply with the tax code. Failure to comply with filing, reporting and payment requirements may result in civil penalties or, in some cases, criminal investigation. IRS’s Collection function collects Federal taxes that have been reported or assessed but not paid and secures tax returns that have not been filed. Additionally, this section presents data on the IRS Independent Office of Appeals workload. The mission of Appeals is to resolve tax controversies without litigation, on a basis that is fair and impartial to both the taxpayer and the Federal Government. View chart details XLSX. For additional graphs from this section, download the PDF of this year’s Data Book PDF. Highlights of the data In Fiscal Year (FY) 2023, the IRS collected more than $104.1 billion in unpaid assessments on returns filed with additional tax due, netting about $68.3 billion after credit transfers (Table 27 XLSX). The IRS assessed more than $25.6 billion in additional taxes for returns not filed timely and collected almost $2.8 billion with delinquent returns (Table 27 XLSX). In FY 2023, taxpayers proposed 30,163 offers in compromise to settle existing tax liabilities for less than the full amount owed. IRS accepted 12,711 offers, amounting to $214.5 million, during the year (Table 27 XLSX). Index of Data Book Tables Collection activities, penalties, and appeals: Tables 27–29 Table 27: Delinquent Collection Activities, Fiscal Years 2022 and 2023 XLSX Table 28: Civil Penalties Assessed and Abated, by Type of Tax and Type of Penalty, Fiscal Year 2023 XLSX Table 29: Appeals Workload, by Type of Case, Fiscal Year 2023 XLSX Data for all years Table 27 Table 28 Table 29 Additional applications may be needed to access linked content on this page. Get free Adobe Acrobat® reader or Excel® viewer. Return to the IRS Data Book home page Back to Top
