Question: who may be affected by monetary penalties imposed by the irs
[{'answer': 'Taxpayers in the United States', 'provenance': [{'wikipedia_id': '7650600', 'title': 'IRS penalties', 'start_paragraph_id': 1, 'start_character': 0, 'end_paragraph_id': 1, 'end_character': 30, 'bleu_score': 1.0, 'section': 'Section::::Abstract.'}]}, {'provenance': [{'wikipedia_id': '7650600', 'title': 'IRS penalties', 'start_paragraph_id': 0, 'start_character': 0, 'end_paragraph_id': 0, 'end_character': 0, 'bleu_score': 1.0, 'meta': {'yes_no_answer': 'NONE', 'annotation_id': 5955696093559604837}, 'section': 'Section::::Abstract.'}]}, {'provenance': [{'wikipedia_id': '7650600', 'title': 'IRS penalties', 'start_paragraph_id': 1, 'start_character': 0, 'end_paragraph_id': 1, 'end_character': 425, 'bleu_score': 0.9699161750394991, 'meta': {'yes_no_answer': 'NONE', 'annotation_id': 5955696093559604837}, 'section': 'Section::::Abstract.'}]}, {'provenance': [{'wikipedia_id': '7650600', 'title': 'IRS penalties', 'section': 'Section::::Abstract.', 'start_paragraph_id': 1, 'end_paragraph_id': 1, 'meta': {'evidence_span': ['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.', '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.', '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.']}}]}]