Rethinking the Penalty for the Failure to File Gift Tax Returns
Jay A. Soled
Paul L. Caron
Pepperdine University - School of Law
Rutgers University School of Law
Duke University School of Law
November 18, 2013
Tax Notes, Vol. 141, No. 7, 2013
Rutgers School of Law-Newark Research Paper No. 137
Pepperdine University Legal Studies Research Paper No. 2014/2
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.
Number of Pages in PDF File: 6
Keywords: gift tax, penaltyAccepted Paper Series
Date posted: December 6, 2013 ; Last revised: March 5, 2014
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