The American Institute of CPAs has sent congressional leaders a set of legislative proposals for reforming the civil tax penalty provisions of the Tax Code, arguing that some penalties are disproportionately severe and punish innocent conduct.

“The AICPA Report covers our concern that the government’s understandable interest in combating abusive tax shelters has resulted in a civil tax penalty regime that is not sufficiently geared toward encouraging voluntary compliance,” the AICPA said in the document. “In the AICPA Report, we express our concerns about the current state of civil tax penalties and offer general suggestions for improvement.”

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