Tax Notes Talk

Tax Notes investigations editor Lauren Loricchio and legal reporter Chandra Wallace discuss their investigation into a tax strategy involving housing units manufactured by Utah company BoxHouse that allows investors to avoid income taxes while helping disaster victims. The deal might be too good to be true, but that isn’t stopping some tax professionals from promoting it. For more, read Loricchio...

De Morrow of Greenberg Traurig discusses the Maryland Tax Court decision that struck down the state's digital advertising tax and what's next for the case.  For more, read the following in  Tax Notes : Maryland Appeals State Tax Court's Digital Ad Tax Decisions Digital Ad Tax Is Unconstitutional, Maryland Tax Court Says ** Credits Host: David D. Stewart Executive Producers: Jeanne R...

Tax Notes reporters Tyrah Burris and Emily Hollingsworth discuss their investigation into the IRS's longtime efforts to update its aging technology and the uncertain future of the modernization plans. For more, read Burris and Hollingsworth's article in Tax Notes, " In Flux: The Uncertain State of IRS Modernization ." ** Credits Host: David D. Stewart Executive Producers: Jeann...

Tax Notes reporters Elodie Lamer and Sarah Paez discuss their biggest takeaways from the fifth session of the Intergovernmental Negotiating Committee for a U.N. framework convention on international tax cooperation.  For more, read the following coverage in Tax Notes : U.N. Countries Still Divided on How to Tax Digital Services OECD Countries Want Treaty Renegotiation Out of U.N. Convention Europe...

Anthony Infanti, professor of law at the University of Pittsburgh School of Law and author of The Human Toll: Taxation and Slavery in Colonial America , discusses how taxation helped create and uphold the institution of slavery in Colonial America. For more on Infanti's book, read Thorndike's review in Tax Notes , "Subjugation With a Budget Line: How Tax Law Protected Slavery."...

Tax Notes Capitol Hill reporter Cady Stanton previews what to expect from Congress this fall, from IRS funding to the possibility of a lame-duck tax package.  For more, read the following in  Tax Notes : House Sends Stopgap Funding Bill to Trump’s Desk Senate May Act on Chief Counsel, Tax Court Nominees After Recess All Eyes on Lame Duck for Last-Chance Tax Package in 2026 ** Credits Host: David D...

Tax Notes Talk is taking a hiatus for the month of August. We’ll be back in your feed in the fall! In the meantime, be sure to check out our extensive back catalogue.  ** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producer and Audio Editor: Jordan Parrish

Four international tax policy experts discuss how tax policy could strengthen Europe's technology sector and improve its global competitiveness. For the entire discussion, watch or listen to " Bridging Europe’s Innovation Gap: Tax, Capital, and Scale ." ** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producer: Jordan Parrish Audio Editor: Laur...

Tax Notes legal reporter Trevor Sikes investigated how the qualified tips deduction under the One Big Beautiful Bill Act has affected tipped workers in the year since the law's enactment. Sikes and fellow legal reporter A.J. Collins interviewed the following people for this episode:  Morgan Harms, a server at William Jeffrey’s Tavern in Arlington, Virginia  Michael Chittenden, a lawyer with C...

Freelance reporters Emilia Sroka and Roland Papp discuss paying taxes in Poland and Hungary and how the citizens in those countries feel about it.  Listen to the full series:  Around the World in Taxes: the Netherlands and Brazil Around the World in Taxes: Greece and Italy For more, read the tax morale series for free in Tax Notes : Church or State: Italian Income Taxes and Symbolic Choice Haratsi...

Freelance reporters Olaf Geurts and Bárbara Mengardo discuss paying taxes in the Netherlands and Brazil and how the citizens in those countries feel about it.  Listen to last week's episode: Around the World in Taxes: Greece and Italy For more, read the tax morale series for free in Tax Notes : Church or State: Italian Income Taxes and Symbolic Choice Haratsi  to  I Krísi : Avoiding Taxes as...

Tax Notes reporter Elodie Lamer and freelance reporter Matteo Rizzi discuss paying taxes in Greece and Italy and how the citizens in those countries feel about it.  For more, read the tax morale series for free in Tax Notes : Church or State: Italian Income Taxes and Symbolic Choice Haratsi  to  I Krísi : Avoiding Taxes as an Act of Greek Patriotism ** Credits Host: David D. Stewart Executive Prod...

Brandon DeBot of the Tax Law Center at New York University discusses President Trump’s lawsuit and subsequent settlement with the IRS, where things stand with the "Anti-Weaponization" Fund, and potential legal ramifications.  For more, read the following articles in Tax Notes : Judge Dismisses 'Anti-Weaponization' Fund Challenge as Moot DOJ’s Reversal on Trump Fund Proves Collu...

Tax Notes reporter Kennedy Wahrmund discusses how states are increasingly turning to tax policy to address the high costs of raising children.  For more, read Wahrmund's article in  Tax Notes , " Tax Policy Becoming a Key Tool in States’ Pro-Family Strategies ." ** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producer: Jordan Parrish Audio Edi...

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 . ** Credits Host: David D. Stewart Executi...

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 Says Liberty Global  Has Tax Pros Fretting Over Planning Uncertainty Government Wins...

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." ** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zend...

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...

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 Returns Switzerland Weighs Delaying OECD Pillar 2 Deferred Tax...

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...

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 Ove...

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, Policing Firmness of IRS Voluntary Disclosure Policy Worr...

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 Taxes Tax Cuts Don’t Pay for Themselves, EU Commission Says Simpli...

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-Midterms GOP Bill Would Pause Clean Energy Credit to Pay for Crude Oil ANALYSIS: Lessons...

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, Missouri Jennifer Schwartz, director of tax and housing advocacy...