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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 Isn’t Shutdown-P…

Garrett Brodeur, a tax attorney based in Washington, D.C., discusses the recently released proposed regulations for the cryptocurrency industry and their potential effect on digital asset transactions. For additional coverage, read these articles in Tax Notes: Tax Pros Wary of Overly Inclusive Crypto Reporting Regs Decentralized Exchanges Considere…

Tax Notes reporter Andrew Velarde discusses the latest developments on the final regulations for claiming foreign tax credits, including the IRS’s decision to delay implementation and the tax community’s response. For more on the foreign tax credits, listen to "The Final Foreign Tax Credit Rules: Complaints and Confusion." For additional coverage, …

Professor Clint Wallace of the University of South Carolina School of Law discusses his argument for using tax policy to reinforce democracy. For more, read Wallace's article, "A Democratic Perspective on Tax Law." Follow us on Twitter: David Stewart: @TaxStew Tax Notes: @TaxNotes ** This episode is sponsored by Practising Law Institute. For more i…

Tax Notes Capitol Hill reporters Cady Stanton and Doug Sword preview what to expect from Congress in tax policy this fall, from a potential end-of-year tax package to IRS funding. For additional coverage, read these articles in Tax Notes: GOP Taxwriters to Air Grievances to OECD Leaders in Europe Once Upon a Time: Bipartisan Senate Group OK’d $40B …

John McGowan of HubSync discusses artificial intelligence and its role in the tax field. For additional coverage, read these articles in Tax Notes: AI in the DOR: State Tax Departments Ponder Use of Artificial Intelligence IRS Working to Deploy AI Algorithms and Models AI Programs Not Reliable Enough Yet for Tax Work, Attorney Says Follow us on Twi…

Tax Notes contributing editor Ryan Finley provides an overview of amount B from pillar 1 of the OECD’s two-pillar corporate tax reform plan and discusses the fundamental dispute over it. For additional coverage, read these articles in Tax Notes: Analysis: Scoping-Criteria Dispute Overshadows Amount B Progress Analysis: OECD Agreement on Amount B Ta…

Tom Cullinan, a former IRS official now with Chamberlain Hrdlicka, discusses the basics of the employee retention credit, the recent rise in misleading promotions and fraudulent ERC claims, and the IRS’s response. For additional coverage, read these articles in Tax Notes: Employee Retention Credit a ‘Great Concern’ for IRS, Werfel Says IRS May Face…

Tax Notes White House reporter Alexander Rifaat discusses the Biden administration’s economic plan called “Bidenomics” and its effect on tax. For additional coverage, read these articles in Tax Notes: National Economic Council Touts Impact of Biden Tax Incentives Biden Extols the Virtues of ‘Bidenomics’ Treasury Links Construction Surge to CHIPS an…

Manal Corwin, the new director of the OECD's Centre for Tax Policy and Administration, discusses her vision for the organization and the latest updates on the inclusive framework and two-pillar project. For additional coverage, read these articles in Tax Notes: Vietnam Proposes Global Minimum Tax Rules to Apply in 2024 BIAC Calls for More Consultat…

Professor Hank Adler of Chapman University discusses the income realization requirement dispute in the transition tax case Moore v. United States before the Supreme Court, and its implications on the U.S. tax system. For additional coverage, read these articles in Tax Notes: News Analysis: Limiting the Fallout From Moore Supreme Court to Hear Trans…

Marna Ricker, EY’s global vice chair of tax, discusses how international tax advisers and corporate tax clients have handled recent tax reforms and what to expect next. For additional coverage, read these articles in Tax Notes: Extended OECD Digital Tax Ban Will Hurt Canada, Freeland Says Countries Advance Pillar 1 Adoption, Extend Digital Tax Free…

Professors Kathleen DeLaney Thomas and Erin Scharff discuss fake tax news and the effect it has on public policy. For more, read the professors' article "Fake News and the Tax Law." Follow us on Twitter: Robert Goulder: @RobertGoulder David Stewart: @TaxStew Tax Notes: @TaxNotes *** Credits Host: David D. Stewart Executive Producers: Jasper B. Smit…

Tax Notes reporters Cady Stanton and Michael Smith discuss the recently passed U.S.-Chile tax treaty and the importance of tax treaties on both a national and international scale. For additional coverage, read these articles in Tax Notes: Chile-U.S. Tax Treaty Gets Senate Approval, Heads to White House Senate Scheduled to Vote on Chile-U.S. Tax Tre…

Steve Rosenthal of the Urban-Brookings Tax Policy Center reviews the GOP tax package approved by the House Ways and Means Committee, specifically the proposed individual and business tax cuts. For additional coverage, read these articles in Tax Notes: House Tax Bill Racing Toward Floor Vote but Has a SALT Problem Ways and Means GOP Votes to Advance…

Scott Peterson of Avalara discusses the South Dakota v. Wayfair decision, including how companies and states are faring five years later and what could be next with sales tax nexus. For additional coverage, read these articles in Tax Notes: Quad Graphics Urges Supreme Court to Take Up Sales Tax Appeal South Dakota’s Deb Peters Discusses Wayfair Fiv…

Tax Notes reporter Alexander Rifaat discusses the tax implications of the recently passed debt ceiling bill and gentleman’s agreement over IRS funding. For additional coverage, read these articles in Tax Notes: Biden Signs Debt Ceiling Bill Into Law Senate Approves Debt Limit Deal, IRS Clawbacks Freedom Caucus Voices Opposition to Debt Ceiling Agre…

Tax Analysts’ chief economist Martin Sullivan provides an overview of the state of the economy and how the recent debt limit bill could affect it. For additional coverage, read these articles in Tax Notes: House Sends Debt Limit Bill, IRS Cuts to Senate Did the Pandemic Help or Hurt the Economy? Follow us on Twitter: Marty Sullivan: @M_SullivanTax …

Former IRS Commissioner David Kautter, now with RSM, discusses the recently released report on the feasibility of an IRS-run direct file program. For additional coverage, read these articles in Tax Notes: Free Direct-File Pilot Will Launch Next Year, IRS Says Report of Free File Prototype Irks Top Senate Finance Republican Use of Free File Service …

Tax Notes reporter Andrea Muse provides an update on the state and federal lawsuits challenging Maryland’s digital advertising tax. Listen to our previous episodes on this: The Fight Over Maryland’s Digital Advertising Tax, Part 1 The Fight Over Maryland’s Digital Advertising Tax, Part 2 For additional coverage, read these articles in Tax Notes: Ma…

Professors Bridget Crawford and Victoria Haneman discuss the estate and gift tax and how it could apply to the gifts received by Supreme Court Justice Clarence Thomas. For additional coverage, read these articles in Tax Notes: Harlan Crow Dodges Wyden Request for Details on Thomas Gifts Wyden May Pursue Harlan Crow’s Tax Records Wyden Asks Harlan C…

Tax Notes reporter Andrew Velarde discusses the penalty dispute in Farhy v. Commissioner and the case’s implications for other penalties and future refund decisions. For additional coverage, read these articles in Tax Notes: In Farhy’s Wake, Taxpayer Advocate Renews Call for Penalty Change Fallout From Farhy on Assessable Penalties Could Be Extensi…

Professor Kathleen Claussen of Georgetown Law discusses how the proposed regs for the new clean vehicle tax credit affect the EU and other countries without a free trade agreement. For additional coverage, read these articles in Tax Notes: Volkswagen EV Gains Tax Credit Eligibility Treasury Balancing Act on EV Tax Credits Leaves Open Questions Taxw…

Professor Samuel Brunson of Loyola University Chicago discusses social media tax scams highlighted in the IRS’s 2023 “Dirty Dozen” list of scams and how to spot this misinformation. For more, read "Be Wary of Tax Advice on Social Media, IRS Warns," in Tax Notes. In our “Editors’ Corner” segment, Robert van Brederode, the founding partner of Bredero…

Former IRS Commissioner Fred Goldberg, now with Skadden, shares his thoughts on the IRS’s strategies and proposals outlined in the recently released spending plan for the $80 billion granted by the Inflation Reduction Act. For additional coverage, read these articles in Tax Notes: Werfel to Address IRS Budget and Filing Season at Senate Hearing Sch…

Tax Notes contributing editor Robert Goulder discusses the history of bank secrecy, Credit Suisse’s role in it, and the bank’s recent collapse. For additional coverage, read these articles in Tax Notes: Government Goes After ‘Bank Hopping’ Couple for FBAR Penalties Finance Committee Says Hidden Swiss Bank Accounts Fight Isn't Over UBS May Have Boug…

Tax Notes legal reporter Caitlin Mullaney discusses ChatGPT’s understanding of tax. For more, read "Off the Beaten Tax: Could the Robots Be Coming for the Tax Preparers?" in Tax Notes. Follow us on Twitter: Caitlin Mullaney: @MullaneyWrites David Stewart: @TaxStew Tax Notes: @TaxNotes ** This episode is sponsored by the University of California Irv…

Grace Perez-Navarro discusses her long career at the OECD Centre for Tax Policy and Administration and what’s next after her retirement. For additional coverage, read these articles in Tax Notes: Analysis: The OECD’s Push for Women Leaders in Tax Transparency Analysis: Grace Perez-Navarro — A Champion of Transparency and Inclusion Follow us on Twit…

Kyle Pomerleau of the American Enterprise Institute discusses the Biden administration’s fiscal 2024 budget and examines how the tax proposals play into the administration’s wider political agenda. For additional coverage, read these articles in Tax Notes: White House Budget Plan Targets Wealthy With Tax Increases Treasury Green Book Shows Few Majo…

Tax Notes contributing editor Nana Ama Sarfo discusses digital services taxes and the OECD’s goal to solve related challenges through the pillar 1 multilateral convention. For additional coverage, read these articles in Tax Notes: Pillar 1 Tax Convention Talks Hitting Roadblocks, Le Maire Says Analysis: DSTs, Destabilization, and the Rocky Road to …

Tony Santiago of TaxSearch Inc. discusses how the tax profession is changing and offers advice on developing future tax leaders. For additional coverage, read Santiago's articles in Tax Notes: Addressing the Upcoming Tax Leadership Shortfall Prepare for the Biggest Tax Leadership Turnover Ever How an EY Split-Off Could Affect the U.S. Tax Professio…

Tax Notes contributing editor Ryan Finley discusses the IRS’s major win in 3M and how it may affect other transfer pricing cases. Listen to related episodes: Transfer Pricing Litigation Update II Transfer Pricing Litigation Update Coca-Cola Transfer Pricing Challenge Fizzles For additional coverage, read these articles in Tax Notes: Analysis: 3M an…

Tax Notes legal reporter Nathan Richman talks with IRS Criminal Investigation Deputy Chief Guy Ficco about the upcoming Advance Collaboration Data Center and other CI initiatives. For additional coverage, read these articles in Tax Notes: IRS Starts Showing Tax Fraud Fruits of Pandemic Investigations First Update to IRS’s Bank Secrecy Act Data Anal…

Professor Steven Dean of Brooklyn Law School discusses the U.S. Treasury’s Equity Action Plan and its progress on examining potential racial bias in the tax code. For additional coverage, read these articles in Tax Notes: Yellen Insists New Tax Credits Will Reduce Inequality Jury Is Still Out on Treasury Equity Plan Listen to more Tax Notes Talk ep…

Tax Notes reporters Sarah Paez and Kiarra Strocko discuss what they found in an exploration of the OECD-supported mediation process for multinational corporations. For more, read Paez and Strocko's article in Tax Notes, "OECD Corporate Mediation Lacks Teeth on Tax Matters, Critics Say." In our “Editors’ Corner” segment, Abraham Leitner, a director …

Tax Notes Capitol Hill reporter Doug Sword discusses the latest national sales tax proposal in Congress, and contributing editor Robert Goulder shares his thoughts on the challenges of implementing the tax. For additional coverage, read these articles in Tax Notes: Perspective: The Orgy of Nontaxation Biden Criticizes Republican Plans to Abolish IR…

Professor Diane Kemker of DePaul College of Law shares her argument for more coverage of the earned income tax credit in tax law casebooks to improve inclusivity. For more, read Kemker's article "'Cracking Open' the Tax Casebook: Genre, Ideological Closure, and the Earned Income Tax Credit." Follow us on Twitter: Caitlin Mullaney: @MullaneyWrites D…

Tax Notes contributing editor Joseph J. Thorndike discusses the release of former President Trump’s tax returns and how they may influence the discourse around disclosure in the next presidential election. To see the collection of presidential tax returns, visit taxnotes.com/tax-history-project. For additional coverage, read these articles in Tax N…

Tax Analysts Chief Content Officer Jeremy Scott reviews the 2022 developments in U.S. tax legislation and speculates about what may lie ahead. For additional coverage, read these articles in Tax Notes: Nearly 6,000 Pages of Trump Returns Released, but Not IRS Files EV Credit Guidance Buys Time for Automakers on Battery Rules Initial Guidance Limits…

Valerie Dickerson of Deloitte Tax LLP discusses key developments in state tax policy from 2022 that will likely remain relevant in 2023, including new incentives from the CHIPS Act. For additional coverage, read these articles in Tax Notes: Louisiana Adopts Rules on Passthrough Entity Tax, NOLs Colorado Offers Millions in Incentives for Semiconduct…

Tax Notes reporters recap some of the weirder stories they encountered in 2022, from the tax troubles of reality stars to a fight over a rather large tax bill for Christmas trees. For additional coverage, read these articles in Tax Notes: Tax Crime Roundup: Reality TV Stars Face Real Prison Colorado Now Accepts Cryptocurrency for Tax Payments HMRC …

In the third of a three-episode series, former senior Treasury official Chip Harter discusses his experience creating the international tax guidance for the Tax Cuts and Jobs Act and the evolution of those provisions. Listen to the other two episodes in the series: The TCJA Five Years Later: State Tax Issues The TCJA Five Years Later: Federal Tax I…

In the second of a three-episode series, Jennifer Acuña, now with KPMG and former tax counsel for the Ways and Means Committee, discusses how guidance for the Tax Cuts and Jobs Act is still evolving. Listen to the first episode in the series here: The TCJA Five Years Later: State Tax Issues For additional coverage, read these articles in Tax Notes:…

In the first of a three-episode series, Steven Wlodychak, formerly with EY, discusses the creation of the SALT cap deduction by the Tax Cuts and Jobs Act and how states addressed it and other changes. For additional coverage, read these articles in Tax Notes: Consistent Guidance on SALT Cap Workarounds Needed, Panel Says California Governor Signs S…

Tax Notes chief correspondent Stephanie Soong discusses how countries are approaching implementation of the OECD’s two-pillar corporate tax reform plan and the future of the OECD after Pascal Saint-Amans’s departure. Listen to more podcast episodes on the OECD's tax reform plan: Implementation Issues: An OECD Tax Reform Project Update The End Is Ni…

Stephanie Hunter McMahon of the University of Cincinnati College of Law discusses why labor performed by incarcerated workers should be subject to tax. For more, read Hunter McMahon's article in Tax Notes, "Prison Work Is Taxing and Should Be Taxed." Follow us on Twitter: Joe Thorndike: @jthorndike David Stewart: @TaxStew Tax Notes: @TaxNotes ** Th…

In the second of a two-episode series, Orly Mazur of SMU Dedman School of Law discusses her views on the tax implications of increasing automation and the alternatives to a robot tax. Listen to the first episode in this series, "Should We Have a Robot Tax? Part 2." For more on Orly, read "A Conversation With Orly Mazur: Taking on Tax and Tech." Fol…

In the first of a two-episode series, Ryan Abbott of the University of Surrey discusses his views on the tax implications of increasing automation and the need for a robot tax. For more, read Abbott and Bogenschneider's article, "Should Robots Pay Taxes? Tax Policy in the Age of Automation." In our “Editors’ Corner” segment, Elizabeth Stevens, a me…

Former IRS Commissioner Mark Everson, now with Alliantgroup, discusses the need to identify the agency’s next leader and how the IRS should use its additional funding from the Inflation Reduction Act. For additional coverage, read these articles in Tax Notes: TIGTA Tees Up Hot-Button Issues for Review in 2023 Leaderless IRS Threatens Credibility Cr…

U.S. Tax Court Chief Judge Kathleen Kerrigan discusses the court’s post-COVID transition and case management system, and how the additional funding from the Inflation Reduction Act may be used. Listen to our episode with Judge Foley, "Talking With the Tax Court Chief Judge: A Year of Change." For additional coverage, read these articles in Tax Note…