6 Pages Posted: 6 Dec 2013 Last revised: 28 Dec 2014
Date Written: November 18, 2013
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: 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