Plain Language
Plain Language (also known as Plain English) is an initiative by the US Federal Government to improve its communications to the American public. Applicable types of documentation include tax forms (IRS), legislative writing, FDA (Food & Drug Administration) documents, and any other types of information the US Government uses to inform its civilians.
Examples, before and after
BEFORE - Original text:
When the FTF penalty and the FTP penalty under IRC section 6651(a)(2) apply at the same time, the FTF penalty is reduced by the amount of the FTP penalty under IRC section 6651(a)(2). In other words, FTF is then assessed at a rate of 4.5% a month and FTP at .5% a month. When both FTF and FTP apply for 5 months, the maximum FTF penalty rate is 22.5%.
AFTER - Rewritten:
When the FTF and the FTP penalties under IRC section 6651(a)(2) apply at the same time, the FTF penalty is decreased by the amount of the FTP penalty under IRC section 6651(a)(2).
The FTF penalty is then assessed at a rate of 4.5% per month and the FTP penalty is then assessed at a rate of 0.5% a month. When the FTF and FTP penalties apply for 5 months, the maximum FTF penalty rate is 22.5%.
BEFORE - Original Text:
The FTF penalty is only reduced by the 1/2% FTP penalty under IRC section 6651(a)(2)--regarding unpaid amounts shown due on the return. The 1/2% FTP penalty under IRC section 6651(a)(3)--regarding unpaid amounts subsequently assessed, e.g., TCs 290 and 300--does not reduce the FTF penalty.
AFTER - Rewritten:
The FTP penalty decreases the FTF penalty by 0.5% under IRC section 6651(a)(2). This concerns unpaid amounts which are due on the return. The FTP penalty of 0.5% under IRC section 6651(a)(3) does not decrease the FTF penalty when unpaid amounts are subsequently assessed, for instance with TCs 290 and 300.