Tax Notes Talk
Tax Notes Talk is a podcast that keeps you updated on the latest tax news and analysis. Each episode features interviews with experts from around the world who discuss current issues shaping the tax landscape. The show covers a wide range of tax-related topics, from policy changes to practical insights.
Episodes
Universal Basic Income, AI, and Tax Policy
Tax Notes contributing editor Carrie Brandon Elliot discusses the rising interest in universal basic income, especially as artificial intelligence disrupts the job market, and the role of tax policy in paying for it.For more, read Brandon Elliot's article, "Pandemic and Precariat: AI Courts Universal Basic Income," for free in Tax Notes.**CreditsHost: David D. StewartExecutive Produ
Liberty Global and the Economic Substance Doctrine
Brian Reed of Alvarez & Marsal discusses the application of the economic substance doctrine in Liberty Global Inc. v. United States and the questions raised by the Tenth Circuit's interpretation.For more, read the following articles in Tax Notes:Otay Wants to Rebrief Dispute Over Basis Adjustment, IRS SaysLiberty Global Has Tax Pros Fretting Over Planning UncertaintyGovernment Wins Econom
The Side-by-Side Package Deal and International Tax Cooperation
Four international tax policy experts discuss the details of the OECD side-by-side package deal on the global minimum tax framework and how implementation is going both in the United States and abroad. For the entire discussion, watch or listen to "Global Minimum Tax Coordination After the Side-by-Side Agreement."**CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Pa
How AI Bias Affects State Audit Selection
Tax Notes reporters Paul Jones and Emily Hollingsworth discuss how bias in artificial intelligence can affect automated systems that select taxpayers for audits and what their investigation of California's and New York’s audit selection processes revealed.For more, read Jones and Hollingsworth's investigation for free: "Unwatched: How State Audit Selection Systems Bypass Oversight.&
BEPS 3.0? What's Next for International Tax Cooperation
Three policy experts discuss the uncertain future of the OECD's global tax framework amid stalled progress and waning consensus, during a live recording from the American Bar Association Section of Taxation May meeting.For more, read the following articles in Tax Notes:Slovenia Starts Piloting Submission of Pillar 2 Minimum Tax ReturnsSwitzerland Weighs Delaying OECD Pillar 2 Deferred Tax Gui
The Hidden Burden of State Tax Debt Collections
Professor Sakinah Tillman of the University of the District of Columbia David A. Clarke School of Law discusses how the complexities of state tax debt collections disadvantage low-income taxpayers.For more, read Tillman's article, "Impact of Vague State Tax Collection Alternatives on Low-Income Taxpayers."Listen to more Tax Notes Talk episodes from our critical tax theory series:Add
Can Tax Policy Address the Childcare Crisis?
Professor Lauren Shores Pelikan of the University of Missouri School of Law discusses her proposal to create a tax benefit for individual childcare service providers to ease costs for working parents.For more on Shores Pelikan's proposal, read "Toddlers, Investors, and Tax Policy."For more on the LendingTree study, read "It Costs an Additional $303,418 to Raise a Child Over 18
Ex-IRS Official Talks Immigration Enforcement, Artificial Intelligence
Former IRS Criminal Investigation division Chief Guy Ficco examines the agency's future, including immigration enforcement and the use of artificial intelligence, as his decades-long tenure ends.For more on the IRS Criminal Investigation division, read the following in Tax Notes:IRS Criminal Investigators Pull Back From Immigration, PolicingFirmness of IRS Voluntary Disclosure Policy Worries
The European Commission’s 2026 Tax Outlook
Benjamin Angel, director of direct taxation at the European Commission’s Directorate-General for Taxation and Customs Union, discusses the EU’s biggest tax challenges right now, including windfall taxes and the side-by-side package. For more, read the following in Tax Notes:EU Draft Floats Binding Measures to Reduce Electricity TaxesTax Cuts Don’t Pay for Themselves, EU Commission SaysSimplify Pil
Clean Energy Tax Credits: New Guidance and Industry Response
Jennifer Bernardini of PwC discusses the recently released guidance for the material assistance and prohibited foreign entity rules affecting some of the clean energy credits in the One Big Beautiful Bill Act.For more, read the following in Tax Notes:Dems Lay Groundwork to Restore Clean Energy Credits Post-MidtermsGOP Bill Would Pause Clean Energy Credit to Pay for Crude OilANALYSIS: Lessons From
The Tax Provision Worsening the Affordable Housing Crisis
Tax Notes senior reporter Cady Stanton investigated a provision of the low-income housing tax credit and talked to housing advocates and tenants about how a 1990s tax policy has affected affordable housing. Stanton interviewed the following people for this episode: Teresa Myers, a former tenant of Rosewood Estates in Springfield, MissouriJennifer Schwartz, director of tax and housing advocacy at
Taxation in Outer Space: How Countries Could Vie for Star Power
Erika Isabella Scuderi, visiting assistant professor of tax law at the University of Florida’s Levin College of Law, discusses her proposal for establishing taxing rights in outer space. For more, read Scuderi's article, "On Sovereignty, Outer Space, and Taxation."**CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducer: Jordan ParrishAudio Editor
Going, Going, Gone: The Supreme Court Ruling on Trump’s IEEPA Tariffs
Tax Notes contributing editor Robert Goulder discusses the Supreme Court's ruling invalidating the tariffs set in place by President Trump and what to expect for refunds. Subscribe to History Is Taxing today for free: taxnotes.co/historypodcastFor related tax news, read the following in Tax Notes:New Trump Tariffs Hit With Multistate Legal ChallengeANALYSIS: The Real Liberation Day: IEEPA Tar
Could Tariffs Replace the Income Tax? Lessons From U.S. History (From History Is Taxing)
Tax Notes Talk presents History Is Taxing, our new podcast exploring the tax origins of today’s biggest topics, connecting the present to the past with tax experts Robert Goulder and Joseph J. Thorndike of Tax Notes. In this episode, Goulder and Thorndike explore how America’s first tariffs shaped the nation’s fiscal policy and set the stage for today’s federal income tax. Subscribe to History Is
Tax Court Chief Judge Talks AI and Transparency
U.S. Tax Court Chief Judge Patrick Urda discusses the effects of the IRS’s staff changes and generative AI on the court and its continued evaluation of online access to documents. Listen to our episode with Judge Kerrigan: Updates From the Tax Court: Post-COVID Plans and New Funding***CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducer and Editor: Jordan Parr
Pillar 2 Project Continues: Updates on the OECD
Tax Notes chief correspondent Stephanie Soong discusses the OECD’s recent pillar 2 side-by-side package deal and how countries are adapting to the new landscape. For related tax news, read the following in Tax Notes:U.S. Focusing on OECD Guidance for Pillar 2 Side-by-Side PackageHungary Expands Global Minimum Tax Registration FormU.S. Treasury Officials Declare Death of OECD Pillar 1***CreditsHost
Upgrading the IRS Through Tech and Automation
Rozeta Atlas of HubSync discusses the IRS’s plan to overhaul its legacy IT systems and what a modernized agency may mean for practitioners.For related tax news, read the following in Tax Notes:Palantir Contracts Under Scrutiny Amid IRS Tax Data ControversyIRS Adopts Generative Artificial Intelligence PolicyIRS No-Paper Initiative Jammed by Staffing Issues, Watchdog Says***CreditsHost: David D. Ste
Taxing Generative AI: The Future of Tax Policy and Tech
Professors Jeremy Bearer-Friend and Sarah Polcz discuss their recent paper, “Sharing the Algorithm: The Tax Solution to Generative AI,” which outlines their proposal for taxing generative AI companies.For more, read Bearer-Friend and Polcz's article.***CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducers: Jordan Parrish, Peyton RhodesAudio Engineers: Jor
Are Americans Antitax? The Gap Between Politics and Self-Interest
Professor Andrea Campbell, author of Taxation and Resentment: Race, Party, and Class in American Tax Attitudes, discusses why Americans' beliefs about taxes often don’t align with the specific tax policies they support.For more on Taxation and Resentment, you can read Joseph Thorndike's book review here: "ANALYSIS: Why Do Americans Ignore Their Self-Interest When It Comes to Taxes?&
Top Tax Cases of 2025, Part 2: What Are Deductions?
Damien Martin and Tony Nitti of EY discuss the second three of their top six tax cases of 2025, focusing on what qualifies as a deduction in Savage v. Commissioner, Kelly v. Commissioner, and Weston v. Commissioner.***CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducers: Jordan Parrish, Peyton RhodesAudio Engineers: Jordan Parrish, Peyton Rhodes****This episo
Top Tax Cases of 2025, Part 1: What Is Income?
Damien Martin and Tony Nitti of EY analyze the first three of their top six tax cases from 2025, focusing on what constitutes income in CF Headquarters Corp. v. Commissioner, Franklin v. Commissioner, and Feige v. Commissioner.***CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducers: Jordan Parrish, Peyton RhodesAudio Engineers: Jordan Parrish, Peyton Rhodes**
IRS Advisory Committee Chair Previews 2026 Filing Season
Philip Hwang, national chair of the Taxpayer Advocacy Panel, discusses the issues the IRS and return preparers could face this filing season following the passage of the One Big Beautiful Bill Act. For related tax news, read the following in Tax Notes:IRS Prepared to Meet Service, Collection Goals, Bisignano SaysProposed IRS Funding Cut Draws Concern From Tax WatchersIRS Sets Filing Season Start D
State Tax Policy Trends to Watch in 2026
Jaye Calhoun of Kean Miller discusses key tax issues that states will likely address in 2026, including One Big Beautiful Bill Act provisions and the adoption of artificial intelligence tools. For related tax news, read the following in Tax Notes:Iowa DOR Issues Withholding Guidance on OBBBA Tax DeductionsU.S. Chamber Backs Florida Bid to Challenge California Apportionment RuleStates to Face Budge
2026 U.S. Tax Legislation Forecast
Tax Analysts Chief Operating Officer Jeremy Scott reviews the 2025 developments in U.S. tax legislation and speculates what may lie ahead in 2026.For related tax news, read the following in Tax Notes:These Expiring Tax Provisions Could Get Renewed in 2026New Deficit Projections to Hinge on Giant Tax Bill, TariffsMore Clean Energy Credits Are Set to Expire in 2026 Under OBBBATips and Overtime Repor
Year-End Collection: Tax Oddities of 2025
Tax Notes reporters recap some of the most memorable stories they encountered in 2025, from the establishment of a "crypto church" to how the "no tax on tips" provision may apply to certain professions. For related tax news, read the following in Tax Notes:Will IRS Know Pornography When It Sees It for Tips Deduction?Pass Go, Collect Millions: Hasbro to Get Tax Breaks for Boston
Who’s Included in 'We the People'? Taxes and the Fight for Democracy
Vanessa Williamson, author of The Price of Democracy, discusses her argument that the history of American fights over fiscal fairness reveals a connection between taxation and democratic power.For more on The Price of Democracy, you can read Joseph Thorndike's book review here: "ANALYSIS: Democracy Comes With a Bill Attached: A Tax-Centered History of America."**CreditsHost: David D
Tariffs, Trade, and Congress's Tax Credit Limbo
Tax Notes reporters discuss updates on the biggest tax issues of the year, including the expiring Affordable Care Act credit and the Trump administration's recent tariff and trade announcements.For related tax news, read the following in Tax Notes:Senate Set to Reject Dueling Bills, Leaving ACA Credit in LimboNew Guidance Provided on Expanded HSA EligibilityTrump Threatens Mexico With Tariffs
From Lisbon: The Evolution of Malta's International Tax System
Trudy Muscat of Deloitte Malta discusses Malta's changing international tax landscape, including its adoption of the two-pillar system and recently implemented transfer pricing rules. For more episodes from Lisbon, listen to:From Lisbon: The Search for Consensus on International TaxFrom Lisbon: The Future of International Tax CooperationFrom Lisbon: Portuguese Tax Administration in the Digita
From Lisbon: The Search for Consensus on International Tax
Juan Manuel Vázquez of Loyens & Loeff discusses the evolving international tax agenda, including ongoing pillar 2 negotiations and taxing the digital economy.For more episodes from Lisbon, listen to:From Lisbon: The Future of International Tax CooperationFrom Lisbon: Portuguese Tax Administration in the Digital AgeFrom Lisbon: Highlights From the 2025 IFA CongressFor related tax news, read the
Government Shutdown Ends, Tax Questions Remain
Tax Notes reporters Cady Stanton and Benjamin Valdez discuss the tax credit debate that led to the government shutdown and the potential effects on the IRS and the 2026 filing season. For related tax news, read the following in Tax Notes:Democrats Say It's Too Late for Any ACA Credit AlternativeShutdown May Hinder Filing Season Timeline, Former IRS Chiefs SayRepublican Leaders Harden Stance A
Tariffs at the Court: A Recap of SCOTUS Oral Arguments
Tax Notes managing legal reporter Caitlin Mullaney explores the Supreme Court’s oral arguments in V.O.S. Selections and Learning Resources and predicts whether the Court will strike down President Trump’s tariffs. For related tax news, read the following in Tax Notes:Michigan Agencies Forecast Tariff Impacts on Prices, JobsSupreme Court Justices Question Trump's IEEPA TariffsTrump-Xi Summit Y
Ex-IRS Official Reflects on Inaugural Role as National Fraud Counsel
Carolyn Schenck, former IRS national fraud counsel, shares insights from decades at the agency, including her pioneering role and her recent move to private practice. For related tax news, read the following in Tax Notes:Fresh Look at Exempt Orgs Could Be Good, Former CI Employee SaysMove to Direct IRS CI at Left-Leaning Groups Is Questioned‘Tax Enforcement Is Not Dead,’ Departing IRS Fraud Counse
From Lisbon: The Future of International Tax Cooperation
Elisângela Rita, a former member of the U.N. Committee of Experts on International Cooperation in Tax Matters, discusses her career in international tax and the evolution of U.N. global tax convention discussions. For more episodes from Lisbon, listen to:From Lisbon: Portuguese Tax Administration in the Digital AgeFrom Lisbon: Highlights From the 2025 IFA CongressFor related tax news, read the fol
From Lisbon: Portuguese Tax Administration in the Digital Age
Portuguese Tax and Customs Authority General Director Helena Alves Borges discusses the agency’s modernization efforts and preparation for pillar 2. For more episodes from Lisbon, listen to "From Lisbon: Highlights From the 2025 IFA Congress."For more tax news, read the following in Tax Notes:More Countries Still Considering Amount B AdoptionOECD Building Out Work on AI Usage in Tax Admi
Trump's Tariffs on Trial: Supreme Court Preview
Tax Notes contributing editor Robert Goulder discusses the upcoming oral arguments before the Supreme Court on the validity of the Trump administration's recent reciprocal tariffs and speculates on the Court's reaction.For more tax news and analysis, read the following in Tax Notes:Nonprofits Urge SCOTUS to Side With Trump Admin in Tariff DisputePresident Can Impose Tariffs Under IEEPA,
From Lisbon: Highlights From the 2025 IFA Congress
Tax Notes reporter Sarah Paez breaks down the biggest international tax developments from the annual Congress of the International Fiscal Association in Lisbon, Portugal.For more coverage, read the following in Tax Notes:OECD Plans 2026 Draft on Transfer Pricing Guidelines RevisionsEU Wants Its U.S. Subsidiaries to Be Subject to Top-Up TaxESG Ratings Don’t Inform Tax Risk, HMRC Official SaysPillar
Reimagining the IRS: Former Official Talks Agency Transformation
April Harding, former IRS director of user experience services, discusses her proposed agency modernization plan and the future of IRS digital products. For more coverage, read the following in Tax Notes:Shutdown Uncertainty Adds to Difficult Year for IRS EmployeesDirect File Derailed by Dissension, Not Performance, Werfel SaysWhat's Next for the IRS? Another Overhaul?Follow us on X:David Ste
Ex-DOJ Official Talks Tax Division Dissolution, Future Enforcement
Karen Kelly, former acting assistant attorney general of the Justice Department Tax Division, discusses the upcoming elimination of the division and how it could affect civil and criminal tax enforcement. For more coverage, read the following in Tax Notes:House Bill Would Formalize Abolition of DOJ Tax DivisionTax Community Pushes to Keep DOJ Tax Division IntactIdea to Disperse DOJ Tax Lawyers Dra
Sharing the Wealth? Exploring a State Wealth Tax
Professors David Gamage and Darien Shanske discuss their recent paper, “Money Moves: Taxing the Wealthy at the State Level,” which lays out their argument for a state-level wealth tax. For more, read Gamage and Shanske's article, coauthored by Professor Brian Galle.For more coverage, read the following in Tax Notes:U.K. Labour Deputy Leader Hopeful Campaigns for Wealth TaxesReport on 16,500 M
The Nvidia Deal and Taxing Exports: The Constitutionality of It All
Tax Notes contributing editors Robert Goulder and Joseph Thorndike discuss the recent Nvidia deal to export chips to China, and they question its constitutionality and implications. For more coverage, read the following in Tax Notes:ANALYSIS: The Nvidia Affair: So Now We're Taxing Exports?ANALYSIS: Trump’s Nvidia Deal Is Almost Certainly Unconstitutional — Not That It MattersWhite House Eyes
Ex-IRS Official Talks Tax Data Sharing Deal, Agency Tenure
Former IRS Chief Privacy Officer Kathleen Walters discusses the agency’s data sharing agreement with the Department of Homeland Security, her decision to step down, and life as a working mom. For more coverage, read the following in Tax Notes:Treasury Looks to Undo Some IRS ResignationsIRS Posts Thousands of Jobs Amid Workforce ReductionsIRS Has Answered Immigration Agency's Request for Tax
Pope Leo the Taxed: How the U.S. Tax System May Affect the Vatican
Tax Notes contributing editor Robert Goulder discusses how Pope Leo XIV’s American citizenship creates a unique tax issue and how the United States may try to avoid taxing the pope. For more coverage, read the following in Tax Notes:Expats Eye Pope's Tax Woes as Opportunity to Ditch Worldwide TaxAnalysis: The American Pope and Citizenship-Based TaxationFollow us on X:Robert Goulder: @RobertG
Transfer Pricing Update: Digging Into Facebook and Coca-Cola
Tax Notes contributing editor Ryan Finley discusses the current transfer pricing landscape, including where things stand in the Facebook and Coca-Cola cases. For more coverage, read the following from Finley in Tax Notes:Analysis: The CUT Method: It's Not What It Used to BeAnalysis: The CUT Method: Same as It Ever Was?Analysis: On Periodic Adjustments, Facebook Opinion Suggests A Middle RoadA
Harvard vs. Trump: The Battle Over Tax-Exempt Status
Ellen Aprill of UCLA discusses the legal battle between Harvard and the Trump administration over the university's tax-exempt status and the recourses that an exempt organization may have if its status is revoked.For more, read Aprill's article, "Revoking Tax Exemption for Pursuit of DEI and Other Alleged Forms of Discrimination."For more coverage, read the following in Tax Not
Changes Coming: How the OBBBA Affects State Tax
Steve Kralik of Armanino discusses the One Big Beautiful Bill Act’s implications for state tax, including the new version of the SALT cap and how states may conform to the changes. For more coverage, read the following in Tax Notes:Colorado Faces $1.2 Billion Revenue Loss From OBBBA ProvisionsCalifornia Advances Conformity Update Bill Without OBBBA ProvisionsTrump Tax Bill Brings State Funding Dil
Moving Forward: International Tax After the OBBBA
Alan Cole of the Tax Foundation discusses the international tax provisions in the One Big Beautiful Bill Act and what may be next for negotiations on a global tax framework. For more on international tax and the OBBBA, check out our previous episode, "International Tax in the Reconciliation Bill: House Versus Senate."For more coverage, read the following in Tax Notes:Tax Pros Hope for R
The OBBBA and Beyond: House Republican Details GOP Tax Agenda
House Ways and Means Committee member Adrian Smith, R-Neb., discusses the One Big Beautiful Bill Act’s accomplishments and what could be next for Congress on tax. Check out our interview with Rep. Horsford, "House Taxwriter Talks Democratic Priorities, Responds to OBBBA."For more coverage, read the following in Tax Notes:Lawyers Predict Reconciliation Bill Tax ControversiesHouse Appropri
House Taxwriter Talks Democratic Priorities, Responds to OBBBA
House Ways and Means Committee member Steven Horsford, D-Nev., discusses the New Democrat Coalition’s tax priorities and the framework the coalition developed as an alternative to the One Big Beautiful Bill Act. Check out our break down of the passed legislation, "The One Big Beautiful Bill Act: What Made the Final Cut?"For more coverage, read the following in Tax Notes:One Big Beautiful
The One Big Beautiful Bill Act: What Made the Final Cut?
Tax Notes Capitol Hill reporters Cady Stanton and Katie Lobosco explore the final version of the One Big Beautiful Bill Act that President Trump signed into law on July 4. For more coverage, read the following in Tax Notes:Revenge Tax Ghost Looms Over G7’s Pillar 2 DealTrump Tax Bill Brings State Funding Dilemmas, Conformity ChoicesOBBBA Is the Biggest Tax Bill Ever. Why Doesn’t It Feel Like It?T
Artificial Intelligence and State Tax Agencies
Ryan Minnick of the Federation of Tax Administrators discusses how state tax agencies are approaching artificial intelligence and shares insights from the FTA’s upcoming briefing paper on generative AI and its 2024 tax agency survey. For more coverage, read the following in Tax Notes: California Tax Agency Ramping Up for Generative AIState Tax Administrators Are Studying the Use of Generative AIFo
Privacy vs. Policing: Treasury’s Tax Information Sharing Deal
Tax Notes investigations editor Lauren Loricchio discusses Treasury’s information sharing agreement with the Department of Homeland Security and its implications for immigrants. Read Loricchio's full story in Tax Notes, "Information Sharing Deal Complicates Immigrant Return Filing."For more on what's been happening at the IRS, check out our previous episodes:Past IRS Commission
International Tax in the Reconciliation Bill: House Versus Senate
Jonathan Samford and Kevin Klein of the Global Business Alliance discuss the proposed section 899 retaliatory tax and other international tax provisions included in the Senate version of the One Big Beautiful Bill Act. For more on the bill, check out our previous episodes:In The Zone: Changes to Opportunity Zones in the House Budget BillOne Big Beautiful Bill: Breaking Down the House Tax PackageTh
In the Zone: Changes to Opportunity Zones in the House Budget Bill
Jessica Millett of Hogan Lovells discusses the proposed changes to the Opportunity Zone program under the House version of the One Big Beautiful Bill Act and how the Senate might react.For more on the One Big Beautiful Bill Act, check out our previous episodes:One Big Beautiful Bill: Breaking Down the House Tax PackageThe House Budget Bill’s Clean Energy Tax Credit ChangesFor more coverage, read t
Past IRS Commissioners Analyze Agency Changes Under Trump
Former IRS Commissioners Lawrence Gibbs, John Koskinen, Charles Rettig, and Daniel Werfel share lessons learned from their tenures and predictions for the agency's future under the new administration. For the full discussion, check out our Taxing Issues episode, "Reimagining the IRS: A Historic Conversation."For more coverage, read the following in Tax Notes:IRS Clawback Fight Moves
One Big Beautiful Bill: Breaking Down the House Tax Package
Tax Notes Capitol Hill reporters Cady Stanton and Katie Lobosco discuss the final version of the House’s reconciliation bill and what’s next as the legislation heads to the Senate.Listen to our previous episode on the bill's clean energy credit changes, "The House Budget Bill’s Clean Energy Tax Credit Changes."For more coverage, read the following in Tax Notes:Senate Must Make Trick
The House Budget Bill’s Clean Energy Tax Credit Changes
Jenny Speck with Vinson & Elkins discusses the clean energy tax credits in the House’s One Big Beautiful Bill Act, including last-minute changes to the House Rules Committee’s version. For more coverage, read the following in Tax Notes:House Advances $3.8 Trillion Tax Bill; Faces Rewrite in SenateDemocratic Dads Say Tax Bill Would Pass Debt Burden to KidsClean Energy Industry Seeks Edits to Ta
Trump’s Tariff and Tax Policy 2.0
Four policy experts discuss the Trump administration’s actions on tariffs, their economic impacts, and their effects on tax policy during a live recording from the American Bar Association Section of Taxation May meeting.For more coverage, read the following in Tax Notes:Tax Experts: Two Thumbs Down for Federal Film Credits, TariffsU.S. and China Reach Trade Agreement, Roll Back TariffsTariffs Scr
Still at the Table: Updates on the OECD Global Tax Project
Tax Notes chief correspondent Stephanie Soong discusses how the Trump administration’s tax priorities have been shaping negotiations on the OECD’s two-pillar project. Listen to our previous episodes on the two pillars here:Former U.S. OECD Negotiator Talks Trump's Global Tax ImpactMaking Progress: Updates on the OECD Tax Reform PlanAn Update on Pillar 1 Amount BPillar 1 Amount B: Disagreement
IRS Automated Guidance: Pros and Cons
Professors Joshua Blank and Leigh Osofsky, authors of Automated Agencies: The Transformation of Government Guidance, discuss the IRS and other federal agencies’ use of artificial intelligence and chatbots in providing legal guidance to the public. For more coverage, read the following in Tax Notes:State Tax Administrators Are Studying the Use of Generative AIIRS to Pause Technology Modernization
Budget Votes and Tax Cut Hopes: Congress's Path to Reconciliation
Tax Notes Capitol Hill reporters Cady Stanton and Katie Lobosco outline Congress’s progress on drafting the tax-focused reconciliation bill and the obstacles still remaining.For more coverage, read the following in Tax Notes:The Semi-Calm Before the Storm of Assembling a Giant Tax BillThose Troublesome Budget Instructions: They Might Not MatterHouse Looks to Assert ‘First Mover’ Status on Tax Bill
Behind the Story: Investigating the Faults in the IRS’s FOIA System
Tax Notes chief correspondent Amanda Athanasiou discusses her recent investigation into the IRS's handling of Freedom of Information Act requests and trends from two decades of agency data.For more, check out the Tax Notes coverage of the IRS FOIA system:IRS FOIA Backlog Expected to GrowFOIA Appeals Fail So Often, Taxpayers See a Broken SystemThe IRS Is Getting Fewer FOIAs. Why Aren’t Respons
Trump, Tariffs, and Trade Turmoil
Mat Mermigousis of BDO discusses the Trump administration’s ever-changing tariff policies and what they may mean for U.S. businesses. For more coverage, read the following in Tax Notes:Trump Pauses Tariff IncreasesEU Poised to Impose 25 Percent Retaliatory Tariffs on U.S. GoodsChina Announces Reciprocal Tariffs on U.S. ImportsTrump’s Tariffs Generate Tons of Criticism as Uncertainty AboundsFollow
Tax or Theft? Examining the History of the Property Tax
Professor Andrew Kahrl, author of The Black Tax: 150 Years of Theft, Exploitation, and Dispossession in America, discusses his argument that local property taxes have contributed to the disenfranchisement of Black homeowners. Read Thorndike's book review in Tax Notes, "Is the ‘Predatory’ Property Tax an Instrument of Oppression?"Listen to more Tax Notes Talk episodes from our crit
Addressing Tax Policy Challenges for Workers With Disabilities
Kimie Eacobacci of the National Council on Disability details how a 60-year-old revenue ruling can exclude workers with disabilities from standard employment benefits and protections. Listen to more Tax Notes Talk episodes from our critical tax theory series:The Inadvertent Price of a Gender-Neutral Tax CodeRace-Based Poll Taxes and 20th-Century DiscriminationExamining Treasury’s Review of Racial
The Latest at the IRS: Personnel Changes, More Staff Reductions
Tax Notes IRS reporter Benjamin Valdez provides an update on the IRS’s recent staffing developments and how they may affect filing season. Check out our most recent episode on the IRS, "Trump's Hiring Freeze and the IRS."For more coverage, read the following in Tax Notes:IRS Rollout of In-Person Work Faces ObstaclesTreasury, IRS Still Finalizing Next Staff Reductions, Krause SaysIR
Corporate Transparency Act Update: Treasury’s Announcement
Melissa Wiley of Kostelanetz LLP provides an update on the Corporate Transparency Act’s legal status after Treasury announced it would not enforce penalties against domestic companies. Listen to our previous episodes on the CTA:The Corporate Transparency Act: Recent Challenges and ConfusionNavigating the Corporate Transparency ActFor more coverage, read the following in Tax Notes:Corporate Transpa
Top Tax Cases of 2024, Part 3: C Corporations
In the third of a three-part series, Damien Martin and Tony Nitti of EY discuss their top tax cases from 2024, focusing on two C corp cases: Ju et al v. United States and Stead v. Commissioner. Watch the first two parts of the series: Top Tax Cases of 2024, Part 1: PartnershipsTop Tax Cases of 2024, Part 2: S CorporationsFollow us on X:David Stewart: @TaxStewTax Notes: @TaxNotes**This episode is s
Top Tax Cases of 2024, Part 2: S Corporations
In the second of a three-part series, Damien Martin and Tony Nitti of EY discuss their top tax cases from 2024, focusing on two S corp cases: Maggard v. Commissioner and Estate of Thomas Fry et al v. Commissioner. Watch the first part of the series, "Top Tax Cases of 2024, Part 1: Partnerships."For more coverage, read the following in Tax Notes:Tax Court Rejects Engineer’s S Corp Dissolu
Top Tax Cases of 2024, Part 1: Partnerships
In the first of a three-part series, Damien Martin and Tony Nitti of EY discuss their top tax cases from 2024, focusing on two partnership cases: Denham Capital Management LP v. Commissioner and Surk LLC v. Commissioner. For more coverage, read the following in Tax Notes:DOJ Touts Tax Court Win on Limited Partner ExceptionTax Pros Weigh Impact of Ruling on IRS Basis Calculation MethodFollow us on
A Conservative Case for Taxing the Rich: Lessons From History
Tax Notes contributing editor and historian Joseph J. Thorndike discusses President Trump’s referral to “the forgotten man” and how the phrase connects to a conservative case for taxing the rich. Read Thorndike's article in Tax Notes, "The Too-Well-Remembered Man: A Conservative Case for Taxing the Rich."For more coverage, read the following in Tax Notes:Bye-Bye Round Numbers, Hello
Trump's Hiring Freeze and the IRS
Robert Kerr, formerly with the IRS and now with Kerr Consulting, discusses the recent federal hiring freeze and buyout offer and speculates how they may affect the IRS.Listen to our previous episode on how Trump's executive orders relate to international tax, "Former U.S. OECD Negotiator Talks Trump's Global Tax Impact."For more coverage, read the following in Tax Notes:IRS Cla
Former U.S. OECD Negotiator Talks Trump's Global Tax Impact
Scott Levine, former Treasury deputy assistant secretary for international tax affairs, discusses President Trump’s executive order on the OECD’s global tax deal and its potential impact on the two-pillar project. Listen to our previous episodes on the two pillars here:Making Progress: Updates on the OECD Tax Reform PlanAn Update on Pillar 1 Amount BPillar 1 Amount B: Disagreements and DividesMana
How Monetizing Tax Data Puts Taxpayers at Risk
Tax Notes investigations editor Lauren Loricchio discusses security concerns regarding tax software platforms’ data-sharing practices. Read Loricchio's article, "Monetization of Tax Data Sparks Concerns About Security."For additional coverage, read the following articles in Tax Notes:Taxpayer Data Leak Investigations Rarely Lead to ProsecutionsProPublica Data Leak Lawsuit Ends in
The Corporate Transparency Act: Recent Challenges and Confusion
Lili Martin-Mashburn of Morris, Manning & Martin provides an update on where the Corporate Transparency Act stands in light of the recent litigation regarding its constitutionality.Listen to our previous episode on the CTA, "Navigating the Corporate Transparency Act."For more coverage, read the following in Tax Notes:Once Again, District Court Finds CTA Likely Unconstitutional 25 Sta
State Tax Policy Trends to Watch in 2025
Two state tax policy experts discuss key tax proposals that states will likely address in 2025, including efforts to raise revenue and extend provisions of the Tax Cuts and Jobs Act. For additional coverage, read these articles in Tax Notes:Massachusetts Adopts Reg Changes on Apportionment, Married FilersIdaho Governor Pledges to Continue Providing Tax ReliefLeaked Docs ID Taxes Washington Senate
2025 U.S. Tax Legislation Forecast
Tax Analysts Chief Operating Officer Jeremy Scott reviews the 2024 developments in U.S. tax legislation and speculates what may lie ahead in 2025.For additional coverage, read these articles in Tax Notes:Direct File Expected to Face Scrutiny by Incoming AdministrationTax Bill Uncertainty May Dampen Business ActivityWhat to Expect From Scoring the 2025 Tax BillThe Coming Tax Package: To Count Tarif
Year-End Collection: Tax Oddities of 2024
Tax Notes reporters recap some of the most memorable stories they encountered in 2024, from “pig butchering” scams to a denied late-filing excuse citing Christmas stress. For additional coverage, read these articles in Tax Notes:Maine Enacts Tax Credit to Keep Portland Baseball TeamDraftKings Kills Betting Tax Surcharge ProposalDraftKings Announces Surcharge Plan on States With High Betting Taxes&
Making Progress: Updates on the OECD Tax Reform Plan
Tax Notes chief correspondent Stephanie Soong recaps the latest updates from the OECD’s two-pillar project and highlights what is expected from the organization in 2025. Listen to our previous episodes on the two pillars here:An Update on Pillar 1 Amount BPillar 1 Amount B: Disagreements and DividesManal Corwin Takes the Helm: Updates on the OECD Tax Reform PlanBringing Order to Chaos? Digital Ser
Planning for the Future: Succession in Tax Leadership
Tony Santiago, founder and president of TaxSearch Inc., discusses the future of tax leadership and his recommendations for tax departments looking to create an effective succession plan.Listen to our previous episode on tax succession, "Paving the Way for the Next Generation of Tax Professionals."For additional coverage, read Santiago's articles in Tax Notes:Tax Department Leadershi
Behind the Story: Investigating Private Placement Life Insurance
A Tax Notes investigation unveiled how money sheltered in offshore insurance investment vehicles has eluded IRS auditors hampered by poor training and silos within the agency. Leaked documents obtained by the International Consortium of Investigative Journalists and reviewed by Tax Notes show private placement life insurance structures — a special type of insurance available only to wealthy inves
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