Tax Notes Talk

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 Employees Direct File Derailed by Dissension, Not Performance, Werfel Says What's Next for the IRS? Another Overhaul? Follow us on X: Da...

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 Division Tax Community Pushes to Keep DOJ Tax Division Intact Idea to Disperse DOJ Tax Lawyer...

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 Taxes Report on 16,...

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 Matters White House...

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 Resignations IRS Posts Thousands of Jobs Amid Workforce Reductions IRS Has Answered Immigration Agency's Request for...

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 Tax Analysis: The American Pope and Citizenship-Based Taxation Follow us on X: Robert Goulder: @R...

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 Be Analysis: The CUT Method: Same as It Ever Was? Analysis: On Periodic Adjustments,  Facebook  Opinion Suggests A Middl...

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...

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 Provisions California Advances Conformity Update Bill Without OBBBA Provisions Trump Tax Bill Brings State Fundin...

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...

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 Controversies House A...

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 Bea...

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 Deal Trump Tax Bill Brings State Funding Dilemmas, Conformity Choices OBBBA Is the Biggest Tax Bill Ever. Why Doesn’t It Feel Like...

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 AI State Tax Administrators Are Studying the Use of Generative...

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 Fil ing. " For more on what's been happening at the IRS, check out our previous episodes: Past IRS Comm...

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 Bill One Big Beautiful Bill: Breaking Down the House Tax Packag...

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 Package The House Budget Bill’s Clean Energy Tax Credit Changes For more coverage, re...

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...

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...

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 Senate Democratic Dads Say Tax Bill Would Pass Debt Burden to Kids Clean Energy Industry Seeks Edits...

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, Tariffs U.S. and China Reach Trade Agreement, Roll Back Tariffs Tariff...

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 Impact Making Progress: Updates on the OECD Tax Reform Plan An Update on Pillar 1 Amount B Pillar 1 Amount B: Disagre...

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 AI IRS to Pause Technology Moderniza...

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 Bill Those Troublesome Budget Instructions: They Might Not Matter House Looks to Assert ‘First Mover’ Status on Tax...

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 Grow FOIA Appeals Fail So Often, Taxpayers See a Broken System The IRS Is Getting Fewer FOIAs. Why Aren’t Res...