Send us a text Do you have questions about tax policy in the 2024 election? Submit your questions here. Steve Rosenthal of the Urban-Brookings Tax Policy Center and Don Susswein of RSM discuss how Congress should handle agency delegation following the Loper Bright decision. For more from Rosenthal and Susswein, read the following: Congress Can Main…

Send us a text Do you have questions about tax policy in the 2024 election? Submit your questions here. Tax Notes Capitol Hill reporters Cady Stanton and Doug Sword assess the tax policy items on Congress’s slate this fall, from IRS funding to TCJA extenders, and the potential implications of the upcoming elections. For additional coverage, read th…

Send us a text Javiera Moraga Valverde, a Chilean lawyer and U.S. law firm associate, discusses her research on how tax systems can harm women via gender-neutral tax policies and shares potential solutions. For more, read Moraga Valverde's article in Tax Notes, "Tax Policy: Is Gender Neutrality Enough?" Listen to more Tax Notes Talk episodes from o…

Send us a text Sarah Lora of Lewis & Clark Law School discusses the personal exemption after the Tax Cuts and Jobs Act and the implications for immigrant families with nonresident dependents. For more, read Lora's paper, "Righting Tax Wrongs for Immigrants." Follow us on X: Robert Goulder: @RobertGoulder David Stewart: @TaxStew Tax Notes: @TaxNotes…

Send us a text Leslie McLean, director of the low-income taxpayer clinic at DNA-People’s Legal Services, discusses the barriers Navajo Nation members face when filing their taxes and attempting to claim credits. Listen to the first episode in this series, "The Tax Challenges of the Navajo Nation, Part 1." Read Investigations Editor Lauren Loricchio…

Send us a text Tax Notes investigated the Navajo Nation’s tax challenges with the IRS and gathered firsthand accounts of how its members navigate a complex filing system with scarce resources and cultural differences. Investigations Editor Lauren Loricchio interviewed two members of the Navajo Nation: Laura Mike, executive director of the Navajo Un…

Send us a text George Ford with the Phoenix Center for Advanced Legal and Public Policy Studies discusses film tax incentives and their effectiveness in attracting business to states. Read Ford's article, "Asking the Right Questions About Film Tax Incentives." For additional coverage, read the following articles in Tax Notes: Maryland Tax Credit En…

Send us a text Tax Notes contributing editor Marie Sapirie discusses the recent Supreme Court decisions overturning Chevron and defining the statute of limitations period and their potential impact on the future of tax litigation. Listen to our related episodes: Less Is Moore: The Supreme Court's Ruling in Moore v. United States Pending Supreme Cou…

Send us a text Ted Peterson of the University of North Texas Ryan College of Business discusses the SALT deduction cap and its potential paths forward as the 2025 sunset date approaches. Read Peterson's article, "The SALT Cap: Looking Beyond 2025." Listen to our previous episode on the SALT cap, "Recapping States’ SALT Cap Workarounds." For additio…

Send us a text Tax Notes chief correspondent Amanda Athanasiou discusses the effectiveness of carbon pricing as a climate change mitigation strategy and possible alternative policies. Read Athanasiou's article, "Keeping the Promise of Carbon Taxes in Perspective." Listen to our previous episode on carbon pricing, "Taxing Carbon at the Border." For …

Send us a text Tax Notes managing legal reporter Andrew Velarde breaks down the Supreme Court's decision in Moore v. United States and its implications for the future of tax. To hear from the Moores' lawyers, watch the upcoming Taxing Issues webinar here. Listen to our previous Moore episodes: A Recap of SCOTUS Oral Arguments in Moore v. United Sta…

Send us a text Tax Notes reporter Sarah Paez discusses the proposed tax plans from the United Kingdom’s political parties before their upcoming July 4 election. For more coverage, read these articles in Tax Notes: Tories, Labour, Lib Dems Make Tax Pitches to SMEs U.K. Labour Vows to Improve EU Trade Terms, No Council Tax Reform Tories Say Labour Wi…

Send us a text Nina Olson of the Center for Taxpayer Rights and the Tax Analysts board of directors discusses the challenges in preserving taxpayer rights in light of increasing digitalization by the IRS and tax preparation companies. For more coverage, read these articles in Tax Notes: IRS Seeks to Procure Artificial Intelligence Tools IRS Moderni…

Send us a text Susan Lanham, Amanda Thompson-Abbott, and Tom Norton of Marshall University discuss their research on the earned income tax credit’s effectiveness in alleviating poverty. For more, read Lanham, Thompson-Abbott, and Norton's Tax Notes article, "Assessing the EITC’s Role in Poverty Alleviation." For more coverage, read these articles i…

Send us a text Alysse McLoughlin and Katie Quinn of Jones Walker discuss state tax implications of the Inflation Reduction Act’s clean energy credits. For more episodes on the Inflation Reduction Act energy credits, listen to: IRA Energy Credits, Part 2: Proposed Regs and What’s Next IRA Energy Credits, Part 1: History and Early Guidance For more c…

Send us a text Monte Jackel of Jackel Tax Law discusses partnership taxation rules and the role they play in former President Trump’s ongoing IRS audit. For more, read the article from ProPublica and The New York Times, "IRS Audit of Trump Could Cost Former President More Than $100 Million." For more on Trump's taxes, listen to Trump’s Tax Returns …

Send us a text Tax Notes senior legal reporter Nathan Richman discusses the tax implications of the recent financial controversies surrounding Los Angeles Dodgers player Shohei Ohtani and his former translator. For additional coverage, read these articles in Tax Notes: Ohtani’s Ex-Translator Agrees to Plead Guilty to Tax Charge Tax May Still Come t…

Send us a text Libin Zhang and Kristin Hickman discuss the broader implications of Moore v. United States and the challenges to the Chevron doctrine during a live recording from the American Bar Association Section of Taxation May meeting. For related episodes, listen to: What the End of Chevron Deference May Mean for Tax A Recap of SCOTUS Oral Arg…

Send us a text Mary Wood of Meadows Collier discusses recent updates on the employee retention credit, from the IRS’s moratorium on new claims to the potential effect of pending legislation. For more episodes on the employee retention credit, listen to: IRS Key Updates: ERC, EITC, and Government Shutdown Plans The Employee Retention Credit: Scams a…

Send us a text Professor Yariv Brauner of the University of Florida Levin College of Law discusses the challenges facing residence-based taxation and his proposal for a new way to tax individuals. For more, read Brauner's article, "Taxing People, Not Residents." In our “Editors’ Corner” segment, Andrey Yushkov, senior policy analyst for the Tax Fou…

Send us a text Frank Agostino of Agostino & Associates discusses two pending Supreme Court cases, their potential effects on the Chevron doctrine, and their implications for the tax world. Listen to our latest episode on Moore here: A Recap of SCOTUS Oral Arguments in Moore v. United States For additional coverage, read these articles in Tax Notes:…

Send us a text Tax Analysts' chief economist Martin Sullivan discusses the Congressional Budget Office’s latest economic forecast, new insights on the effects of the Tax Cuts and Jobs Act, and what all this means for tax policy. For more, read Sullivan's analysis, "Economists Find Little Growth and Worsening Inequality From TCJA." Follow us on Twit…

Send us a text Tax Notes contributing editor Nana Ama Sarfo discusses the SEC’s recently released carbon pricing disclosure rules and their reception from the business community. For additional coverage, read Sarfo's article in Tax Notes, "Examining the SEC’s Simpler Carbon Pricing Disclosure Rules." Follow us on Twitter: Nana Ama Sarfo: @nanaama_s…

Send us a text William McRae of Cleary Gottlieb discusses the U.S. Tax Court’s decision in YA Global Investments v. Commissioner and what it means for the private equity sector. For additional coverage, read these articles in Tax Notes: Tax Pro Questions Tax Court’s Dealer Analysis in YA Global Tax Pros Weigh Impact of YA Global on Fund Industry YA…

Send us a text Tax Notes Capitol Hill reporters Cady Stanton and Doug Sword discuss the roadblocks the Tax Relief for American Families and Workers Act is facing in the Senate. For additional coverage, read these articles in Tax Notes: Crapo’s Tax Deal Offers Were Non-starters for Dems, Wyden Says Finance Republicans Have Problem With Tax Bill’s Re…

Send us a text Tax Notes chief correspondent Stephanie Soong discusses the latest developments surrounding amount B under pillar 1 of the OECD’s two-pillar corporate tax reform plan. Listen to our last podcast on amount B: Pillar 1 Amount B: Disagreements and Divides For additional coverage, read these articles in Tax Notes: Amount B Transfer Prici…

Send us a text Christine Green of Steptoe & Johnson PLLC discusses the Corporate Transparency Act and the recent litigation regarding its constitutionality. For additional coverage, read these articles in Tax Notes: U.S. Court Declares Corporate Transparency Act Unconstitutional Yellen: New Beneficial Ownership Reporting Rules Already Working FinCE…

Send us a text Tax Notes contributing editor Ryan Finley discusses the latest developments in three transfer pricing cases — Medtronic, 3M, and Abbott Labs — and their implications for the future. For additional coverage, read these articles in Tax Notes: Business Groups Urge Eighth Circuit to Overturn Tax Court in 3M Medtronic Budges on CUT Method…

Send us a text Professors Edward Fox and Zachary Liscow discuss their proposal for a new tax on billionaires that would apply to borrowing against their assets. For more, read Fox and Liscow's article, "No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole," in Tax Notes. For more on wealth taxes, listen to The Wealth Tax Debate. …

Send us a text Tax Notes Capitol Hill reporters Cady Stanton and Doug Sword discuss the key provisions of the Tax Relief for American Families and Workers Act and its potential paths for passage in the Senate. For additional coverage, read these articles in Tax Notes: House Kills SALT Marriage Penalty Bill in Procedural Vote Smith Combats Claims Se…

Send us a text Professor Roberta Mann of the University of Oregon School of Law explains how taxing single-use plastics could help combat their environmental effects. For more, read Mann's article, "Targeting Plastic Pollution with Taxes." Follow us on Twitter: David Stewart: @TaxStew Tax Notes: @TaxNotes ** This episode is sponsored by the Univers…

Send us a text Tax Notes managing legal reporter Andrew Velarde discusses the economic substance doctrine dispute in Liberty Global Inc. v. United States and its potential implications. For previous Moore episodes, listen to the following: A Recap of SCOTUS Oral Arguments in Moore v. United States Moore Money, More Tax Problems? Analyzing Moore v. …

Send us a text Kelly Phillips Erb, known online as Taxgirl, discusses the 2024 filing season’s challenges and considerations in light of the IRS’s post-IRA funding changes and the potential for congressional action on a tax deal. For additional coverage, read these articles in Tax Notes: IRS Hasn’t Been Idle During ERC Moratorium IRS Launches Direc…

Send us a text Tax Notes contributing editor Robert Goulder discusses the downward attribution dispute in Altria Group Inc. v. United States and the case’s similarities to Moore. Listen to our Moore episodes: A Recap of SCOTUS Oral Arguments in Moore v. United States Moore Money, More Tax Problems? Analyzing Moore v. United States For additional co…

Send us a text Tax Notes contributing editor Nana Ama Sarfo discusses global tax transparency efforts, specifically beneficial ownership registries and country-by-country public reporting. For more, read Sarfo's analysis in Tax Notes: New Year, New Expectations for Global Tax Transparency Follow us on Twitter: Nana Ama Sarfo: @nanaama_sarfo David S…

Send us a text Stephanie Do of the Council On State Taxation discusses key state tax policy topics that are likely to see action in 2024, including the expiration of Tax Cuts and Jobs Act provisions. For additional coverage, read these articles in Tax Notes: West Virginia Governor Highlights Fiscal 2024 Revenue COST Urges California High Court to B…

Send us a text Tax Analysts Chief Operating Officer Jeremy Scott reviews the 2023 developments in U.S. tax legislation and speculates what may lie ahead in 2024. For more on AI and the Big 4, read this Fortune article. For additional coverage, read these articles in Tax Notes: Businesses Paid More Taxes in Fiscal 2022, COST Report Says A Look Ahead…

Send us a text Tax Notes reporters recap some of the strangest stories they encountered in 2023, from a video game that can prepare tax returns to the IRS attempting to seize a 200-year-old Italian cello. For additional coverage, read these articles in Tax Notes: The ‘Gamification’ of Tax Return Preparation Has Arrived Tax Wonk Calls Foul on Massac…

Send us a text Tax Notes managing legal reporter Andrew Velarde breaks down the Supreme Court's oral arguments in Moore and predicts what's next for the case. For additional coverage, read these articles in Tax Notes: Government May Have Upper Hand in Moore, but Court May Go Narrow Moore Sold Shares in Transition Tax Company for Big Gain Moores Fir…

Send us a text In honor of Tax Notes Talk's 300th episode, Tax Notes chief correspondent Stephanie Soong reviews her tax career and coverage of the OECD over the last decade. For additional coverage, read these articles in Tax Notes: Pillar 1 Treaty Safe Harbor May Fall Short of Goals, Group Says EU Won’t Introduce Pillar 1 Directive, Commission Of…

Send us a text Tax Notes chief correspondent Amanda Athanasiou discusses the growing global popularity of carbon border adjustment mechanisms, the EU’s new regime, and how border adjustments can be used to support carbon pricing and environmental policy. For additional coverage, read these articles in Tax Notes: Official Defends EU CBAM Against Dev…

Send us a text Wally Hellerstein of the University of Georgia Law School discusses the emerging state guidance for taxing cryptoassets. For more on the taxation of cryptoassets, listen to "Cryptocurrency and the Newly Proposed Tax Rules on Digital Assets." For additional coverage, read these articles in Tax Notes: OECD Cryptoasset Framework to Come…

Send us a text Tax Notes contributing editor Nana Ama Sarfo discusses how lawmakers across the globe are looking to taxes to address problems with fast fashion. For additional coverage, read Sarfo's analysis for free in Tax Notes: "The Tax Man Comes for Fast Fashion." Follow us on Twitter: Nana Ama Sarfo: @nanaama_sarfo David Stewart: @TaxStew Tax …

Send us a text Sanessa Griffiths of Skadden, Arps, Slate, Meagher & Flom LLP discusses the lack of diversity in the tax bar and recommends ways to fix it. For more, read Griffiths et al's article, "Diversity in the Tax Bar — Reflections on Lessons Learned and the Path Forward." For the report mentioned in the intro, visit "Goal III Report 2022." Li…

Send us a text Mike Resnick of Eversheds Sutherland discusses the effects on taxpayers of the corporate alternative minimum tax and its recently released guidance. For additional coverage, read these articles in Tax Notes: Proposed Regs for Corporate AMT Will Address Partnership Shares Corporate AMT Consolidation Rules Flow From Tax Principles Fina…

Send us a text In the second of a two-episode series, Tim Jacobs of Hunton Andrews Kurth continues his discussion of the energy credits enacted in the Inflation Reduction Act and the proposed regulations. Listen to the first part of this series: IRA Energy Credits, Part 1: History and Early Guidance For additional coverage, read these articles in T…

Send us a text In the first of a two-episode series, Tim Jacobs of Hunton Andrews Kurth discusses the energy credits enacted in the Inflation Reduction Act and the major pieces of guidance released so far. Listen to our other episodes on the tax-related provisions in the Inflation Reduction Act: The New Excise Tax on Corporate Stock Buybacks U.S. T…

Send us a text Tax Notes reporter Elodie Lamer discusses the Business for Europe: Framework for Income Taxation (BEFIT) initiative, the European Commission’s latest plan to harmonize and streamline certain aspects of corporate taxation. For additional coverage, read these articles in Tax Notes: Analysis: BEFIT for Europe: Must We Do This Again? Glo…

Send us a text Professor Jeremy Bearer-Friend of the George Washington University Law School discusses poll taxes in the 20th century and how they were used to target taxpayers based on race and ethnicity. For more, read Bearer-Friend's article, "Race-Based Tax Weapons." Listen to more Tax Notes Talk episodes from our critical tax theory series: Ex…

Send us a text Robert Kerr, formerly with the IRS and now with Kerr Consulting, discusses latest developments from the IRS, including the tax agency’s plans for a government shutdown and its handling of the employee retention credit. For additional coverage, read these articles in Tax Notes: Looming Shutdown Threatens to Derail IRS’s Progress IRS I…