Surcharges and Penalties in Tax Law: United States

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

Mazza, Stephen W. and Lederman, Leandra and Johnson, Steve R., Surcharges and Penalties in Tax Law: United States (2015). 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, Available at SSRN: https://ssrn.com/abstract=2635133