e/IRS penalties

Information
has gloss	eng: IRS penalties, as set out in the Internal Revenue Code, are imposed to "enhance voluntary compliance." There are over one hundred-forty separate IRS penalty provisions. Common IRS civil law penalties include the penalty for filing a fraudulent return, the accuracy related penalties, the penalty for failure to timely file a return, the penalty for failure to timely pay a tax, and the frivolous return penalties.
lexicalization	eng: IRS penalties
instance of	c/Personal taxes