New Problems for the Unwary in Estate and Gift Tax Valuations: Penalties Under I.R.C. 6660.
探讨了遗产与赠与税中资产估值的不确定性，以及美国国税局通过罚则加强合规的做法，对面临估值争议的纳税人和从业者有参考价值。
Abstract Valuation has been of central concern to taxpayers and tax collectors from the inception of the tax. Yet an examination of the methods and procedures used by tax practitioners and the U.S. Internal Revenue Service (I.R.S.) provides more certainty regarding the inclusion of certain assets as compared to the issues of valuation once those assets have been placed in the tax base. The valuation issue is further exacerbated by the uniqueness of many assets which find themselves in estates. As a backup to what valuation guidelines do exist, the government has superimposed a penalty structure. Penalties have long been part of the I.R.S. arsenal of compliance weapons and their effectiveness has certainly been a matter of open debate. Recent court cases favorable to the government have provided the I.R.S. with encouragement to ask the Congress for more penalty provisions as part of an overall plan of enhanced tax law compliance. A formal appraisal should be used in large estates. Of significant concern to taxpayers involved in valuation disputes are the criteria for the evaluation of expert witnesses on both sides of the issue.