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  3. Tax Penalties: Understanding the Deterrence Effect of Civil Tax Penalties on Future Compliance and the Taxpayer Correlates of Penalty Assessments and Abatements

Tax Penalties: Understanding the Deterrence Effect of Civil Tax Penalties on Future Compliance and the Taxpayer Correlates of Penalty Assessments and Abatements

Not Approved
Application Received: 06/30/2024
Project Duration: 36 months
Requested Data
Individual Geographic Data Files (Available 2025)
Reviewing Agencies
IRS Statistics of Income Division
Access Mode
IRS-issued Laptop
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