The Federal Tax System of the United States: A Survey of Law and Administration

By Joseph P. Crockett | Go to book overview

INTEREST, FINES, AND PENALTIES

FOR THE ENFORCEMENT and proper collection of the numerous Federal taxes administered by the Internal Revenue Service, the Code contains provisions for the addition of interest on amounts of tax not paid on or before the date due; for "additions" to such amounts in the nature of fines, and for civil and criminal fines and penalties, including prison sentences for specified infractions. The various taxes, singly or in kindred groups, are imposed by separate chapters and subchapters of the Code. Usually, provisions for interest, fines, and penalties applicable to a specific tax are separately set forth in the chapter or subchapter which imposes it. In some instances the interest and penal provisions appearing in another chapter or subchapter are made applicable by reference. There are also general penal provisions which are duplicated in some chapters and subchapters by the same or similar provisions applicable to a specific tax or are made inapplicable to a specific tax.

An exhaustive exposition of the statutory provisions imposing interest rules and penalties for evasion or violation of the various tax laws and regulations would exceed reasonable limits. Indeed, a bare transcription of the pertinent Code sections would fill many pages, and to be intelligible, would require extended explanations of other sections cited in them by number and of technical phrases used. It is believed, therefore, that the following general but incomplete summary of interest rules and common penalty provisions

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The Federal Tax System of the United States: A Survey of Law and Administration
Table of contents

Table of contents

  • Title Page iii
  • Foreword v
  • Preface xiii
  • Contents xix
  • Tables xxi
  • Illustrations *
  • Introduction 3
  • Part One - The Internal Revenue Code 11
  • The Income Tax 13
  • The Estate Tax 70
  • The Gift Tax 78
  • Employment Taxes (Social Security) 81
  • Taxes on Alcohols, Liquors, and Wines 90
  • Tobacco Taxes 98
  • Stamp Taxes 107
  • Excise Taxes 112
  • Interest, Fines, and Penalties 129
  • Part Two - The Internal Revenue Service 139
  • The Organization of the Internal Revenue Service 141
  • Office of the District Director of Internal Revenue 146
  • Judicial Review of Tax Determinations 188
  • Office of the Regional Commissioner 195
  • The National Office 202
  • Appendices 239
  • Index 269
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