61.   One result of the new law has been extreme caution by IRS workers, especially those involved in sensitive audits and collections against those who owe taxes past due.

62.   Others delay because they owe more taxes.

63.   Originally, Simmons wanted to sell the business, Amalgamated Sugar Co., but then he would have owed the taxes.

64.   Poor families who owe no tax cannot take advantage of a child tax credit.

65.   Raytheon benefited from a tax loophole, called a Morris Trust, which enabled it to acquire Hughes Aircraft at a lower price because less taxes were owed.

66.   Similarly, the audit said that most businesses that have contracts with the state and owe delinquent taxes are not being pushed to pay up.

67.   Small businesses owing such taxes must typically contend with the competing claims of federal and state tax collectors, either of whom can file a lien.

68.   Since they never bought the stock back, they never closed the transaction and owed no tax.

69.   So if the IRS determines a trust has violated the law, a substantial tax could be owed on that money.

70.   Starting this year, Ms. Goldstein will owe a tax on distributions made by the individual retirement accounts she inherited from her parents.