31, 1984, the death penalty has been reinstated, because according to our legislators, there is an "alarming upsurge of 'heinous crimes" which they defined as the "grievous, odious and hateful offenses which, by reasons of their inherent or manifest wickedness, viciousness, atrocity and perversity, are repugnant and outrageous to the common standards and norms of decency and morality in a just, civilized and ordered society." Heinous crimes are therefore the compelling reason for the re-imposition of the death penalty.

If death is the only penalty imposed, it shall be applied regardless of any mitigating or aggravating circumstances that may have attended the commission of the offense.

But when no mitigating or aggravating circumstance, or when only mitigating circumstance is present, the lesser penalty of reclusion perpetua shall be imposed.

The imposition of the death penalty is, therefore, mandatory if that is the sole penalty prescribed by law, or discretionary if the penalty ranges from reclusion perpetua to death.

While the compelling reason for the imposition of death penalty is heinousness of the crime committed, others believe however that the gravity of the offense should not be the only reason for imposing death sentence as a commensurate penalty.

penalty is cruel and unusual punishment in violation of the Eighth

of the death penalty in the United States, but some observers

The death penalty was on the ballot in three states: (1) California,

where voters had a choice to end or expedite the death penalty; (2)

Nebraska, where voters had a choice to reinstate the death penalty after

* Practitioners should cite applicable law and authority, including the IRM, when requesting a penalty abatement.

6651(h), the failure-to-pay penalty continues to accrue but at a reduced rate when a taxpayer establishes an installment agreement.

If the IRS originally denies a penalty abatement, consider using the Office of Appeals.

Some practitioners have even seen Appeals remove penalties based on first-time penalty abatement criteria, even if the taxpayer did not exactly meet the criteria.

When they do not, the IRS may impose the estimated tax penalty, commonly referred to as the underpayment penalty.