Tax Notes Talk

Lawrence A. Zelenak, the Pamela B. Gann Professor of Law at Duke University School of Law, shares his findings from watching dozens of hours of tax-related sitcom episodes. For additional coverage, read these articles in Tax Notes : Seven-Plus Decades of the Federal Income Tax in Sitcoms: An Update Six Decades of the Federal Income Tax in Sitcoms In the segment, “In the Pages Sneak Peek,” Tax Note...

Tax Notes legal reporter Jennifer McLoughlin interviews Richard Cram, director of the Multistate Tax Commission’s National Nexus Program, on the state of the sales tax landscape two years after the Supreme Court ruling in South Dakota v. Wayfair Inc.  McLoughlin moderates a discussion between Bradley Scott, finance director of the jewelry component wholesaler Halstead Bead Inc., and Scott Peterson...

In the second part of a two-episode series, Tax Notes legal reporter Kristen Parillo interviews Steve Small, one of the authors of the federal income tax regulations on conservation easements who is now in private practice, about the controversy surrounding the tax treatment of conservation easements. Read Steve Small's piece in Tax Notes:  Some Dirty Realities About Syndicated Conservation E...

In the first part of a two-episode series, Tax Notes legal reporter Kristen Parillo interviews Robert Ramsay, executive director of the Partnership for Conservation, about controversy surrounding conservation easements. Read Robert Ramsay's piece in Tax Notes:  A Dirty Dozen Myths About Conservation Easements and One Sad Truth For additional coverage, read these articles in Tax Notes : Partne...

Joseph J. Thorndike, Tax Notes Federal contributing editor and tax historian, discusses the Supreme Court’s recent oral arguments on the legal cases involving President Trump’s tax returns and financial records. For additional coverage, read these articles in Tax Notes : Supreme Court Weighs Limits, Burdens in Trump Tax Return Cases Judge Suggests Dismissing Trump Tax Returns Subpoena Judge Reject...

Tax Notes colleagues David D. Stewart and Stephanie Soong Johnston discuss how tax has influenced snacks, beards, and even legends. For additional coverage, read these articles in Tax Notes : James Bond Producers Offer New Clues on Mexican Incentives From Mexico With Love: How Sony Got Millions in Incentives to Rewrite 007 Film Sony E-Mails Show Plan to Exploit 'Loophole' in Expanded Fil...

Allison Christians, the H. Heward Stikeman Chair in Tax Law at McGill University, tells Tax Notes contributing editor Robert Goulder about her proposal for a global excess profits tax as the third pillar in the OECD’s digital economy project. For additional coverage, read her proposal in Tax Notes : It’s Time for Pillar 3: A Global Excess Profits Tax for COVID-19 and Beyond For more background, re...

Kate Kraus, a partner at Allen Matkins, tells Tax Notes legal reporter Eric Yauch the unexpected tax results of recent coronavirus legislation on real estate. For additional coverage, read these articles in Tax Notes : IRS Provides Distribution Relief for REITs and RICs Substantive QIP Correction Answers Coming in Final Bonus Regs Some Taxpayers Would Rather Just Fix QIP Prospectively Bill Would G...

Katie Quinn of McDermott Will & Emery LLP discusses the state tax implications of the COVID-19 pandemic with Tax Notes senior reporter Lauren Loricchio. For additional coverage, read these articles in Tax Notes : Telework Could Trigger Withholding Changes in Some States CARES Act Could Compound 163(j) Issue for Separate Filers State Bills Would Clarify Exemption of Federal Stimulus Checks With...

E. Martin Davidoff, the head of tax controversy at Prager Metis, discusses how the IRS and tax practitioners are handling tax changes and working from home as a result of the coronavirus pandemic with Tax Notes senior reporter Paul Jones. For additional coverage, read these articles in Tax Notes : Business of Tax: The Strangest Filing Season in Memory IRS Phone Lines May Reopen as Agency Adjusts t...

Omri Marian, the academic director of the Graduate Tax Program at the University of California, Irvine, discusses his role in preparing the next generation of tax professionals and virtual teaching during the coronavirus pandemic with Tax Notes reporter Jonathan Curry. For additional coverage, read these articles in Tax Notes : Virtual Paper Chase — Law Schools Transition to Online Classes Busines...

Mark Gasbarra, founder and national managing director of the firm Forte International Tax LLC, discusses how practitioners navigate the interconnected provisions of the Tax Cuts and Jobs Act with Tax Notes contributing editor Benjamin M. Willis. In an extended edition of Coming Attractions, Tax Notes Executive Editor for Commentary Jasper Smith chats with Jeffrey Wong, professor and department cha...

Nicole Kaeding, vice president of policy promotion and economist with the National Taxpayers Union Foundation, discusses the Coronavirus Aid, Relief, and Economic Security (CARES) Act. For additional coverage, read these articles in Tax Notes : CARES Act Means Crunch Time for IRS and Treasury CARES Act Retirement Relief Appears Optional Coronavirus Relief Act Fixes NOL Legislative Quirks CARES Act...

Martin Sullivan, the chief economist with Tax Analysts, says the U.S. is headed toward a recession unlike any other due to the economic fallout of the coronavirus pandemic and how to find relief. For additional coverage, read these articles in Tax Notes : Economic Analysis: Emergency Tax Deferrals to Massively Boost Cash Flow Economic Analysis: Rx for the Coronavirus Economy News Analysis: Who Get...

Beverly Winstead, director of the University of Maryland’s Low-Income Tax Clinic, shares how the coronavirus pandemic has affected her as a practitioner and professor with Tax Notes Executive Editor for Commentary Jasper Smith. For additional coverage, read these articles in Tax Notes : IRS Confirms: No April 15 Return Filing Extension Virtual Paper Chase — Law Schools Transition to Online Classes...

Tax Notes Today reporter Aaron Davis discusses the recent state efforts to clamp down on tax-incentive bidding wars by forming a multistate compact. In the latest installment of Willis Weighs In, Tax Notes contributing editor Benjamin Willis discusses PLR 202009002 and its greater application. For additional coverage, read these articles in Tax Notes : States Push for Cooperation Over Competition...

Eric Hylton, the new head of the Small Business/Self-Employed Division at the IRS, discusses employment tax, recent high-income nonfiler visits, and data analytics. For additional coverage, read these articles in Tax Notes : IRS Expects to Hire 50 Percent More Collections Staff by Year’s End IRS Increases Effort to Fight Abusive Microcaptive Transactions IRS May Extend Microcap Settlement Offer to...

Yue “Daisy” Dai, a professor at the Shanghai University of Finance and Economics, describes life in China during the coronavirus outbreak. She also discusses the tax policy measures the country is using to combat the pathogen. Read her piece published in Tax Notes . For additional coverage, read these articles in Tax Notes : Hong Kong Proposes Waivers for Personal and Business Taxes Italy Delays T...

Damien Martin, CPA and host of the Simply Tax Podcast talks about the 2020 tax filing season. For additional coverage, read these articles in Tax Notes : IRS Refund Fraud Progress May Be Undermined by Database Thefts TIGTA Spotlights IRS 2019 Filing Season Shortcomings, Successes Preparers Cautiously Optimistic for Normal 2020 Filing Season Once More Unto the Breach: 199A Filing Season Round 2 It’...

Jason Furman, a professor at Harvard University and former chair of the Council of Economic Advisers, discusses the arguments used to back a wealth tax and suggests alternatives to reduce the wealth inequality gap in the U.S. with Tax Notes contributing editor Joseph J. Thorndike. In the latest installment of Willis Weighs In , Benjamin Willis continues his vote-to-value disparity discussion by ex...

In honor of Tax Notes Talk’s 100th episode, we went back to the roots of what Tax Notes stands for: transparency. Tax Notes senior reporter Lauren Loricchio discussed her efforts to obtain the bid Indianapolis submitted to Amazon for HQ2 and Tax Analysts legal counsel Con Hitchcock shares the ensuing legal battle. For additional coverage, read these articles in Tax Notes : Localities Dodging Open...

Tony Nitti, a tax partner at RubinBrown LLP, discusses the final rules on Opportunity Zones and his observations of the program in action with Tax Notes senior legal reporter Stephanie Cumings. For additional coverage, read these articles in Tax Notes : Confusion Looms About Which Set of O-Zone Regs to Apply Collateral Problems Could Arise From O-Zone Transition Rule O-Zone Regs Include Curveball...

In part 2 of her interview with Tax Notes senior reporter William Hoffman, former National Taxpayer Advocate Nina Olson discusses her ongoing fight for taxpayer rights and the upcoming fifth International Conference on Taxpayer Rights in South Africa. For additional coverage, read these articles in Tax Notes : IRS Free Tax Return Preparation Remains Out of Reach Preparers See Benefits of Form 1040...

Nina Olson, who retired as the National Taxpayer Advocate six months ago, talks about her new nonprofit and the need for Treasury to soon name her permanent successor. This is part 1 of her interview with Tax Notes senior reporter William Hoffman. For additional coverage, read these articles in Tax Notes : IRS Free Tax Return Preparation Remains Out of Reach Taxpayer Advocate Stresses Link Between...

Tax Notes contributing editor Robert Goulder discusses the decades-old North American Free Trade Agreement (NAFTA), the new U.S.-Mexico-Canada Agreement (USMCA), and what these agreements mean for the future of tariffs and trade in North America. Read Goulder's viewpoint on the subject: Hello, USMCA, Haven't We Met Before? For additional coverage, read these articles in Tax Notes : USMCA...