State tax officials, having had considerable success in persuading delinquent individuals to pay their back taxes through the incentive of reduced penalties, plan to adopt a similar approach in order to collect past due taxes from corporations.

The state tax plan outlined above assumes that

federal tax officials will not attempt to collect back taxes in the same manner

stiff fines are not the only way to collect past due corporate taxes

corporations tend to be delinquent in their taxes for the same length of time that individual taxpayers are

past due taxes cannot be collected without a reduction in penalties

penalties for delinquent corporations will have to be reduced by the same percentage as were penalties for delinquent individuals

Please post with explanation.