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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.