Previously under the self-assessment rules, you could avoid the penalty charge for a late filed tax return if all the tax payable had in fact been settled.
Internal Revenue Service rules required the committee to make an assessment of each victim's needs in order for payments to be exempt from federal gift taxes.
Worse, the Bank is accused of breaking its own rules, by giving the project a less thorough environmental assessment than is normal for such a sensitive one, and then being six months late in making it public in Washington.