Benjamin Franklin said, "The only things certain in life are death and taxes" The only things

certain in life are death and taxes. There are few guarantees in life, but these are two of them; you will die at some point (hopefully, not soon), and you will have to pay taxes (certain-fix) A civil penalty or civil fine is a term used to describe when a state entity, government agency, or private party seeks monetary relief against an individual as restitution for wrongdoing by the individual. Aiding and abetting This section makes it a crime for any person to willfully aid, assist in or advise the preparation or presentation of a tax return, claim or other document that is fraudulent or materially false, whether or not the person who is required to present the return or other document knows about or consents to the fraud or falsity. Fraudulent returns, statements and other documents: Section that any person who willfully delivers or discloses any return, statement or other document known to be fraudulent or materially false Fraud and false statements: The elements of the crime of fraud and false statements under section 7206(1) are that the defendant made and subscribed a tax return or other document containing a written declaration that it was made under penalty of perjury when he or she knew it was materially false, and that the defendant acted with a specific, willful intent to break the law. NIRC CHAPTER II - CRIMES, OTHER OFFENSES AND FORFEITURES

SEC. 253. General Provisions. SEC. 254. Attempt to Evade or Defeat Tax.
All of the previously mentioned penalties for late filers fall under the realm of civil penalties. If an individual is charged with a criminal penalty when filing their taxes then they have been suspected of committing tax evasion and other forms of fraud. These individuals face a penalty, other fines, and even jail time for committing fraud.

The Bureau of Internal Revenue (BIR) has filed charges against Manny Pacquiao for violating the National Internal Revenue Code (NIRC), filed a criminal case against Congressman Emmanuel Pacquiao for violation of Article 266 (Failure to Obey Summons)of the National Internal Revenue Code. The BIR wants to investigate 33 tax records, including Pacquiaos annual income tax return in 2010, his book of accounts, list of assets, as well as his earnings from his fights. Apparently failed to deliver multiple documents at the time he was supposed to. Also, based on previous articles in the past, this is not unusual for Pacman. It is also possible that Pacquiao has dodged tax payments and declarations, and thought that he was safe to play that game. Compromise penalties are amounts collected by the BIR in lieu of criminal prosecution for violations committed by taxpayers, the payment of which is based on a compromise agreement validly entered into between the taxpayer and the Commissioner of Internal Revenue.

not all criminal violations of the Tax Code can be compromised.