<http://webisa.webdatacommons.org/119451137> <http://www.w3.org/1999/02/22-rdf-syntax-ns#type> <http://www.w3.org/ns/prov#Entity> . <http://webisa.webdatacommons.org/prov/434005998> <http://www.w3.org/ns/prov#wasDerivedFrom> <http://webisa.webdatacommons.org/119451137> . <http://webisa.webdatacommons.org/119451137> <http://www.w3.org/ns/prov#wasQuotedFrom> <federalregister.gov> . <http://webisa.webdatacommons.org/119451137> <http://www.w3.org/ns/prov#value> "However, the statutory framework does not contemplate a penalty or other payment to the IRS. The Treasury Department and the IRS request comments on whether there are other possible means consistent with the statute of mitigating these consequences." .