Surcharges and Penalties in Tax Law: United States

57 Pages Posted: 28 Jul 2015 Last revised: 10 Jun 2016

See all articles by Stephen W. Mazza

Stephen W. Mazza

University of Kansas - School of Law

Leandra Lederman

Indiana University Maurer School of Law

Steve R. Johnson

Florida State University - College of Law

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

Mazza, Stephen W. and Lederman, Leandra and Johnson, Steve R., Surcharges and Penalties in Tax Law: United States (2015). Indiana Legal Studies Research Paper No. 319; 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

Stephen W. Mazza (Contact Author)

University of Kansas - School of Law ( email )

Green Hall
1535 W. 15th Street
Lawrence, KS 66045-7577
United States

Leandra Lederman

Indiana University Maurer School of Law ( email )

211 S. Indiana Avenue
Bloomington, IN 47405
United States
(812) 855-6149 (Phone)
(812) 855-0555 (Fax)

HOME PAGE: http://www.law.indiana.edu/people/lederman

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

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