Surcharges and Penalties in Tax Law: United States
Annual Congress Milan 2015
IBFD Amsterdam (2016 Forthcoming)
Indiana Legal Studies Research Paper No. 319
FSU College of Law, Public Law Research Paper No. 763
FSU College of Law, Law, Business & Economics Paper No. 15-19
57 Pages Posted: 28 Jul 2015 Last revised: 10 Jun 2016
Date Written: 2015
Abstract
This is the General Report for the United States on the theme of “Surcharges and Penalties in Tax Law” for the 2015 meeting of the European Association of Tax Law Professors in Milan, Italy. The Report addresses questions relating to the treatment of civil penalties, criminal penalties and interest charges imposed on taxpayers under the U.S. federal income tax. In so doing, the Report explains the basics of federal tax procedure. It also includes some government statistics on U.S. Tax Court cases and criminal tax prosecutions.
Keywords: penalties, interest, surcharges, additions to tax, tax controversies, tax litigation, tax procedure, tax evasion, tax compliance, tax crimes
JEL Classification: H24, H26, K34, K42
Suggested Citation: Suggested Citation
Steve R. Johnson
Florida State University - College of Law ( email )
425 W. Jefferson Street
Room R210
Tallahassee, FL 32306
United States
850-644-1777 (Phone)
HOME PAGE: http://www.law.fsu.edu/faculty/sjohnson.html
