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.
Jay A. Soled et al., Rethinking the Penalty for the Failure to File Gift Tax Returns, 141 Tax Notes 757-761 (2013)
Library of Congress Subject Headings
Inheritance and transfer tax, Gifts--Taxation, Tax penalties, Taxpayer compliance, Tax collection
Available at: https://scholarship.law.duke.edu/faculty_scholarship/3162