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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 Modernization Work
• ATO Urged to Integrate Ethical, Legal Safeguards Into AI Models
• IRS Artificial Intelligence Policy Could See Changes Under Trump

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• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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Join the Tax Notes Talk team for our upcoming live recording at the ABA May Tax Meeting on Friday, May 9! 

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Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Producers: Jordan Parrish, Peyton Rhodes
Audio Engineers: Jordan Parrish, Peyton Rhodes

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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 Bill
• Senate Taxwriters Discussing Hike in Top Tax Rate, Grassley Says
• How House Budget Hawks Went From ‘No’ to ‘Yes’ in Under 24 Hours

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• Cady Stanton: @Cady_Stanton 
• Katie Lobosco: @KatieLobosco
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

Join the Tax Notes Talk team for our upcoming live recording at the ABA May Tax Meeting on Friday, May 9! 

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Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Producers: Jordan Parrish, Peyton Rhodes
Audio Engineers: Jordan Parrish, Peyton Rhodes

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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 Response Times Improving?

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• Amanda Athanasiou: @akathanasiou
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Producers: Jordan Parrish, Peyton Rhodes
Audio Engineers: Jordan Parrish, Peyton Rhodes

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Mat Mermigousis of BDO discusses the Trump administration’s ever-changing tariff policies and what they may mean for U.S. businesses. 

For more coverage, read the following in Tax Notes:

• Trump Pauses Tariff Increases
• EU Poised to Impose 25 Percent Retaliatory Tariffs on U.S. Goods
• China Announces Reciprocal Tariffs on U.S. Imports
• Trump’s Tariffs Generate Tons of Criticism as Uncertainty Abounds

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• Michael Smith: @TaxesMichael
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Producers: Jordan Parrish, Peyton Rhodes
Audio Engineers: Jordan Parrish, Peyton Rhodes

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Professor Andrew Kahrl, author of The Black Tax: 150 Years of Theft, Exploitation, and Dispossession in America, discusses his argument that local property taxes have contributed to the disenfranchisement of Black homeowners.   

Read Thorndike's book review in Tax Notes, "Is the ‘Predatory’ Property Tax an Instrument of Oppression?"

Listen to more Tax Notes Talk episodes from our critical tax theory series:

• Addressing Tax Policy Challenges for Workers With Disabilities
• Race-Based Poll Taxes and 20th-Century Discrimination
• Examining Treasury’s Review of Racial Bias in the U.S. Tax Code

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• Joe Thorndike: @jthorndike
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Producers: Jordan Parrish, Peyton Rhodes
Audio Engineers: Jordan Parrish, Peyton Rhodes

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Kimie Eacobacci of the National Council on Disability details how a 60-year-old revenue ruling can exclude workers with disabilities from standard employment benefits and protections. 

Listen to more Tax Notes Talk episodes from our critical tax theory series:

• The Inadvertent Price of a Gender-Neutral Tax Code
• Race-Based Poll Taxes and 20th-Century Discrimination
• Examining Treasury’s Review of Racial Bias in the U.S. Tax Code
• State Tax Authority and Native Americans: Complex and Convoluted
• Wealth, Inequality, and Taxes in the U.S.
• Taxes and the LGBTQ Community

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• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Producers: Jordan Parrish, Peyton Rhodes
Audio Engineers: Jordan Parrish, Peyton Rhodes

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Tax Notes IRS reporter Benjamin Valdez provides an update on the IRS’s recent staffing developments and how they may affect filing season.  

Check out our most recent episode on the IRS, "Trump's Hiring Freeze and the IRS."

For more coverage, read the following in Tax Notes:

• IRS Rollout of In-Person Work Faces Obstacles
• Treasury, IRS Still Finalizing Next Staff Reductions, Krause Says
• IRS to Pause Technology Modernization Work
• Trump Replaces Acting IRS Chief Counsel
• Ousted IRS Human Capital Officer Pushed Back on Firings, DOGE
• Former IRS Officials Warn of Consequences to Staff Cuts

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• Ben Valdez: @BenMValdez
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Producers: Jordan Parrish, Peyton Rhodes
Audio Engineers: Jordan Parrish, Peyton Rhodes

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Melissa Wiley of Kostelanetz LLP provides an update on the Corporate Transparency Act’s legal status after Treasury announced it would not enforce penalties against domestic companies. 

Listen to our previous episodes on the CTA:

• The Corporate Transparency Act: Recent Challenges and Confusion
• Navigating the Corporate Transparency Act

For more coverage, read the following in Tax Notes:

• Corporate Transparency Act Found to Violate Fourth Amendment
• Treasury Announces Shift in CTA Focus to Foreign Companies
• FinCEN Pauses Beneficial Ownership Reporting Penalties

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• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes

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In the third of a three-part series, Damien Martin and Tony Nitti of EY discuss their top tax cases from 2024, focusing on two C corp cases: Ju et al v. United States and Stead v. Commissioner. 

Watch the first two parts of the series: 

• Top Tax Cases of 2024, Part 1: Partnerships
• Top Tax Cases of 2024, Part 2: S Corporations

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• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Video Editors: Jordan Parrish, Chris Trigo, Peyton Rhodes

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In the second of a three-part series, Damien Martin and Tony Nitti of EY discuss their top tax cases from 2024, focusing on two S corp cases: Maggard v. Commissioner and Estate of Thomas Fry et al v. Commissioner. 

Watch the first part of the series, "Top Tax Cases of 2024, Part 1: Partnerships."

For more coverage, read the following in Tax Notes:

• Tax Court Rejects Engineer’s S Corp Dissolution Defense
• ABA Pushes for More Guidance on S Corp Reorganizations

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• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Video Editors: Jordan Parrish, Chris Trigo, Peyton Rhodes