Rethinking the Penalty for the Failure to File Gift Tax Returns

Authors

Jay A. Soled
Paul L. Caron
Charles Davenport
Richard L. Schmalbeck, Duke Law SchoolFollow

Document Type

Article

Publication Date

2013

Keywords

gift tax, transfer tax, compliance, penalties, taxpayers, gift tax returns

Abstract

In this article, the authors argue that Congress must reform the penalty structure associated with the failure to file gift tax returns if it wants to maintain the integrity of the transfer tax system.

Citation

Jay A. Soled et al., Rethinking the Penalty for the Failure to File Gift Tax Returns, 141 Tax Notes 757-761 (2013)