<P> Taxpayers in the United States may face various penalties for failures related to Federal , state , and local tax matters . The Internal Revenue Service ( IRS ) is primarily responsible for charging these penalties at the Federal level . The IRS can assert only those penalties specified imposed under Federal tax law . State and local rules vary widely , are administered by state and local authorities , and are not discussed herein . </P>
who may be affected by monetary penalties imposed by the irs
Taxpayers in the United States