Tax Notes Talk

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...

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 ." ** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producer: Jordan Parrish Aud...

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/historypodcast For related tax news, read the following in Tax Notes : New Trump Tariffs Hit With Multistate Legal Challenge ANALYSIS: The Real Liberation Day: IEEP...

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 I...

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 *** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producer and Editor: Jorda...

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 Package Hungary Expands Global Minimum Tax Registration Form U.S. Treasury Officials Declare Death of OECD Pillar 1 *** Cred...

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 Controversy IRS Adopts Generative Artificial Intelligence Policy IRS No-Paper Initiative Jammed by Staffing Issues, Watchdog Says *** Credits Host: Davi...

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 . *** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producers: Jordan Parrish, Peyton Rhodes Audio Engine...

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 Taxe...

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. *** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producers: Jordan Parrish, Peyton Rhodes Audio Engineers: Jordan Parrish, Peyton Rhodes *** N...

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 . *** Credits Host: David D. Stewart Executive Producers: Jeanne Rauch-Zender, Paige Jones Producers: Jordan Parrish, Peyton Rhodes Audio Engineers: Jordan Parrish, Peyton R...

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 Says Proposed IRS Funding Cut Draws Concern From Tax Watchers IRS Sets Filing Season St...

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 Deductions U.S. Chamber Backs Florida Bid to Challenge California Apportionment Rule States to Face...

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 2026 New Deficit Projections to Hinge on Giant Tax Bill, Tariffs More Clean Energy Credits Are Set to Expire in 2026 Under OBBBA Tips and Overtime...

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 Bo...

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 ." ** Credits Host:...

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 Limbo New Guidance Provided on Expanded HSA Eligibility Trump Threatens Mexico With Ta...

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 Tax From Lisbon: The Future of International Tax Cooperation From Lisbon: Portuguese Tax Administration in the Di...

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 Cooperation From Lisbon: Portuguese Tax Administration in the Digital Age From Lisbon: Highlights From the 2025 IFA Congress For related tax news, rea...

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 Alternative Shutdown May Hinder Filing Season Timeline, Former IRS Chiefs Say Republican Leaders Harden Sta...

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, Jobs Supreme Court Justices Question Trump's IEEPA Tariffs Trump-Xi Sum...

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 Says Move to Direct IRS CI at Left-Leaning Groups Is Questioned ‘Tax Enforcement Is Not Dead,’ Departing IRS Fraud C...