中英文：Failure to file

Most Americans are required to file an annual income tax return. Those that are lawfully excluded from filing are individuals who make below an established amount of income. However, for everyone else, failing to file is a crime that can be prosecuted by the I.R.S. and may result in penalties such as fines and jail sentences. If you are unable to pay your taxes at the time they are due, you may ask for an extension. This extra time will cost a little more than your original taxes, but it can help you avoid the criminal penalties of failing to file. If you are hesitant to file because you have failed to do so in the past, it is a good idea to contact the I.R.S. to work out a payment plan. You will be required to pay all back-taxes, but by personally bringing this issue to the I.R.S.'s attention, you may avoid the criminal penalties. For information on taxes and filing, talk with a professional tax preparer or tax attorney.
    翻譯:絕大部分美國人被要求申報(bào)每年的個(gè)人所得稅,個(gè)人收入低于（最低社會收入）可不申報(bào)個(gè)人所得稅是合法的,然而,對其他人來說,如果沒有申報(bào)個(gè)人所得稅就是一種犯罪,將會被稅務(wù)局起訴,結(jié)果可能是被懲罰比如罰現(xiàn)金和被判監(jiān)禁。如果你不能按時(shí)交稅,你可以要求延期。這段額外的寬限期將會使你多支付一點(diǎn)費(fèi)用,但它可以幫助你避免因未及時(shí)申報(bào)而受到刑事處罰。如果因?yàn)檫^去你沒有及時(shí)申報(bào)而讓你現(xiàn)在猶豫不決是否申報(bào),與稅務(wù)局聯(lián)系列出一個(gè)償還計(jì)劃表算是一個(gè)不錯(cuò)的主意。（這樣做后）會被要求償還所有后面未繳的稅,（從未繳稅之日起算至現(xiàn)在）但是這種個(gè)人主動交待問題的做法,你可能避免了刑事處罰。想了解有關(guān)稅收申報(bào)方面的信息,可與稅務(wù)專家或者是稅務(wù)律師聯(lián)系。
    1、tax return n納稅申報(bào)單
    2、extension n
    （1）延伸,伸展
    （2）延伸部分；增大部分
    We built an extension onto the school, so now we have two more classrooms. 我們把學(xué)校擴(kuò)建了一些,因此現(xiàn)在我們又多了兩間教室。
    （3）（電話）分機(jī)
    "Could I have extension 2856, please？" 請給我接2856分機(jī)。