Document Type


Publication Title

Tax Notes (a publication of Tax Analysts)

Publication Date



The gift tax is by far the easiest tax in the Internal Revenue Code to evade. The main reason the gift tax warrants this dubious honor is critical flaws in its administration. This article first outlines deficiencies in the existing gift tax reporting process and penalty systems. Next, it provides a detailed illustration of how those administrative shortcomings allow for pervasive gift tax noncompliance. Finally, it suggests several practice reforms.



To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.