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Rethinking the Penalty for the Failure to File Gift Tax Returns

6 Pages Posted: 6 Dec 2013 Last revised: 28 Dec 2014

Jay A. Soled

Rutgers University

Paul L. Caron

Pepperdine University - School of Law

Charles Davenport

Rutgers University School of Law

Richard Schmalbeck

Duke University School of Law

Date Written: November 18, 2013

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.

Keywords: gift tax, penalty

Suggested Citation

Soled, Jay A. and Caron, Paul L. and Davenport, Charles and Schmalbeck, Richard, Rethinking the Penalty for the Failure to File Gift Tax Returns (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. Available at SSRN: https://ssrn.com/abstract=2363478

Jay Soled (Contact Author)

Rutgers University ( email )

1 Washington Park
Newark, NJ 07901-1825
United States
(973) 353-1727 (Phone)

Paul L. Caron

Pepperdine University - School of Law ( email )

24255 Pacific Coast Highway
Malibu, CA 90263
United States
310.506.4266 (Phone)

Charles Davenport

Rutgers University School of Law ( email )

NJ
United States
(973) 353-5384 (Phone)

Richard L. Schmalbeck

Duke University School of Law ( email )

210 Science Drive
Box 90362
Durham, NC 27708
United States
919-613-7078 (Phone)
919-613-7231 (Fax)

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