Tax Notes Talk

Leslie McLean, director of the low-income taxpayer clinic at DNA-People’s Legal Services, discusses the barriers Navajo Nation members face when filing their taxes and attempting to claim credits. Listen to the first episode in this series, " The Tax Challenges of the Navajo Nation, Part 1. " Read Investigations Editor Lauren Loricchio's series: Legislation, Outreach Could Help Trib...

Tax Notes investigated the Navajo Nation’s tax challenges with the IRS and gathered firsthand accounts of how its members navigate a complex filing system with scarce resources and cultural differences. Investigations Editor Lauren Loricchio interviewed two members of the Navajo Nation: Laura Mike, executive director of the Navajo United Way, and Buu Nygren, president of the Navajo Nation. She als...

George Ford with the Phoenix Center for Advanced Legal and Public Policy Studies discusses film tax incentives and their effectiveness in attracting business to states. Read Ford's article, " Asking the Right Questions About Film Tax Incentives ." For additional coverage, read the following articles in Tax Notes : Maryland Tax Credit Encouraged Apple Production to Film In-State Mich...

Tax Notes contributing editor Marie Sapirie discusses the recent Supreme Court decisions overturning Chevron and defining the statute of limitations period and their potential impact on the future of tax litigation.   Listen to our related episodes: Less Is  Moore : The Supreme Court's Ruling in  Moore v. United States Pending Supreme Court Cases and the Challenges for Tax Policy What the End...

Ted Peterson of the University of North Texas Ryan College of Business discusses the SALT deduction cap and its potential paths forward as the 2025 sunset date approaches. Read Peterson's article, " The SALT Cap: Looking Beyond 2025 ." Listen to our previous episode on the SALT cap, " Recapping States’ SALT Cap Workarounds ." For additional coverage, read the following art...

Tax Notes chief correspondent Amanda Athanasiou discusses the effectiveness of carbon pricing as a climate change mitigation strategy and possible alternative policies. Read Athanasiou's article, " Keeping the Promise of Carbon Taxes in Perspective ." Listen to our previous episode on carbon pricing, " Taxing Carbon at the Border ." For additional coverage, read the follow...

Tax Notes managing legal reporter Andrew Velarde breaks down the Supreme Court's decision in Moore v. United States and its implications for the future of tax. To hear from the Moores' lawyers, watch the upcoming Taxing Issues webinar here . Listen to our previous Moore episodes: A Recap of SCOTUS Oral Arguments in  Moore v. United States Moore Money, More Tax Problems? Analyzing  Moore...

Tax Notes reporter Sarah Paez discusses the proposed tax plans from the United Kingdom’s political parties before their upcoming July 4 election. For more coverage, read these articles in Tax Notes : Tories, Labour, Lib Dems Make Tax Pitches to SMEs U.K. Labour Vows to Improve EU Trade Terms, No Council Tax Reform Tories Say Labour Will Hike U.K. Capital Gains Tax Post-Election U.K. Labour Party&a...

Nina Olson of the Center for Taxpayer Rights and the Tax Analysts board of directors discusses the challenges in preserving taxpayer rights in light of increasing digitalization by the IRS and tax preparation companies.    For more coverage, read these articles in Tax Notes : IRS Seeks to Procure Artificial Intelligence Tools IRS Modernization Effort Seen as Lacking Transparency IRS to Make Direct...

Susan Lanham, Amanda Thompson-Abbott, and Tom Norton of Marshall University discuss their research on the earned income tax credit’s effectiveness in alleviating poverty.    For more, read Lanham, Thompson-Abbott, and Norton's Tax Notes article, " Assessing the EITC’s Role in Poverty Alleviation. " For more coverage, read these articles in Tax Notes : CBO Analysis of Taxpayer Race D...

Alysse McLoughlin and Katie Quinn of Jones Walker discuss state tax implications of the Inflation Reduction Act’s clean energy credits. For more episodes on the Inflation Reduction Act energy credits, listen to: IRA Energy Credits, Part 2: Proposed Regs and What’s Next IRA Energy Credits, Part 1: History and Early Guidance For more coverage, read these articles in Tax Notes : IRS Guidance Amps Up...

Monte Jackel of Jackel Tax Law discusses partnership taxation rules and the role they play in former President Trump’s ongoing IRS audit. For more, read the  article from ProPublica and The New York Times , " IRS Audit of Trump Could Cost Former President More Than $100 Million. " For more on Trump's taxes, listen to Trump’s Tax Returns and the Future of Transparency . For additiona...

Tax Notes senior legal reporter Nathan Richman discusses the tax implications of the recent financial controversies surrounding Los Angeles Dodgers player Shohei Ohtani and his former translator. For additional coverage, read these articles in Tax Notes: Ohtani’s Ex-Translator Agrees to Plead Guilty to Tax Charge Tax May Still Come to Bat in Saga of Ohtani’s Translator California Proposal Would Ur...

Libin Zhang and Kristin Hickman discuss the broader implications of Moore v. United States and the challenges to the Chevron doctrine during a live recording from the American Bar Association Section of Taxation May meeting.  For related episodes, listen to: What the End of Chevron Deference May Mean for Tax A Recap of SCOTUS Oral Arguments in  Moore v. United States For additional coverage, read...

Mary Wood of Meadows Collier discusses recent updates on the employee retention credit, from the IRS’s moratorium on new claims to the potential effect of pending legislation.  For more episodes on the employee retention credit, listen to: IRS Key Updates: ERC, EITC, and Government Shutdown Plans The Employee Retention Credit: Scams and Successes For additional coverage, read these articles in Tax...

Professor Yariv Brauner of the University of Florida Levin College of Law discusses the challenges facing residence-based taxation and his proposal for a new way to tax individuals. For more, read Brauner's article, " Taxing People, Not Residents ." In our “Editors’ Corner” segment, Andrey Yushkov, senior policy analyst for the Tax Foundation, chats about his coauthored Tax Notes pi...

Frank Agostino of Agostino & Associates discusses two pending Supreme Court cases, their potential effects on the Chevron doctrine, and their implications for the tax world. Listen to our latest episode on Moore here: A Recap of SCOTUS Oral Arguments in Moore v. United States   For additional coverage, read these articles in Tax Notes:   Late  Chevron  Challenge to Split-Dollar Regs Falls Flat...

Tax Analysts' chief economist Martin Sullivan discusses the Congressional Budget Office’s latest economic forecast, new insights on the effects of the Tax Cuts and Jobs Act, and what all this means for tax policy. For more, read Sullivan's analysis, " Economists Find Little Growth and Worsening Inequality From TCJA ." Follow us on Twitter: Martin Sullivan: @M_SullivanTax David...

Tax Notes contributing editor Nana Ama Sarfo discusses the SEC’s recently released carbon pricing disclosure rules and their reception from the business community.  For additional coverage, read Sarfo's article in Tax Notes , " Examining the SEC’s Simpler Carbon Pricing Disclosure Rules ." Follow us on Twitter: Nana Ama Sarfo: @nanaama_sarfo David Stewart: @TaxStew Tax Notes: @TaxNo...

William McRae of Cleary Gottlieb discusses the U.S. Tax Court’s decision in YA Global Investments v. Commissioner and what it means for the private equity sector. For additional coverage, read these articles in Tax Notes : Tax Pro Questions Tax Court’s Dealer Analysis in  YA Global Tax Pros Weigh Impact of  YA Global  on Fund Industry YA Global  Footnote Shouldn’t Be Overlooked Cayman Islands Hedg...

Tax Notes Capitol Hill reporters Cady Stanton and Doug Sword discuss the roadblocks the Tax Relief for American Families and Workers Act is facing in the Senate. For additional coverage, read these articles in Tax Notes : Crapo’s Tax Deal Offers Were Non-starters for Dems, Wyden Says Finance Republicans Have Problem With Tax Bill’s Retroactivity  Wyden Warns It’s Now or Never for R&D and Other...

Tax Notes chief correspondent Stephanie Soong discusses the latest developments surrounding amount B under pillar 1 of the OECD’s two-pillar corporate tax reform plan.  Listen to our last podcast on amount B: Pillar 1 Amount B: Disagreements and Divides For additional coverage, read these articles in  Tax Notes : Amount B Transfer Pricing Approach Doesn’t Deliver, BIAC Says Amount B Might Have a P...

Christine Green of Steptoe & Johnson PLLC discusses the Corporate Transparency Act and the recent litigation regarding its constitutionality. For additional coverage, read these articles in Tax Notes : U.S. Court Declares Corporate Transparency Act Unconstitutional Yellen: New Beneficial Ownership Reporting Rules Already Working FinCEN Finalizes Access Rule for Beneficial Ownership Reporting I...

Tax Notes contributing editor Ryan Finley discusses the latest developments in three transfer pricing cases — Medtronic, 3M, and Abbott Labs — and their implications for the future. For additional coverage, read these articles in Tax Notes : Business Groups Urge Eighth Circuit to Overturn Tax Court in  3M Medtronic Budges on CUT Method in Round 2 at Eighth Circuit Abbott Labs Revives Fight Over St...

Professors Edward Fox and Zachary Liscow discuss their proposal for a new tax on billionaires that would apply to borrowing against their assets. For more, read Fox and Liscow's article, " No More Tax-Free Lunch for Billionaires: Closing the Borrowing Loophole ," in  Tax Notes . For more on wealth taxes, listen to The Wealth Tax Debate . Follow us on Twitter: Robert Goulder: @Robert...