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 Counsel Says

**
This episode is sponsored by Avalara. For more information, visit avalara.com.

***

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

Nominate someone for the Tax Analysts Award of Distinction in U.S. Federal Taxation! For more information, visit awards.taxanalysts.org.

Elisângela Rita, a former member of the U.N. Committee of Experts on International Cooperation in Tax Matters, discusses her career in international tax and the evolution of U.N. global tax convention discussions. 

For more episodes from Lisbon, listen to:

• From Lisbon: Portuguese Tax Administration in the Digital Age
• From Lisbon: Highlights From the 2025 IFA Congress

For related tax news, read the following in Tax Notes:

• U.N. Trudges Forward on Framework Convention
• U.N. Tax Committee to Tackle Transfer Pricing, AI, Tax Nexus
• EU Commission's U.N. Tax Mandate Faces Countries' Pushback

Follow us on X:

• Sarah Paez: @PaezWrites
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

**
This episode is sponsored by Avalara. For more information, visit avalara.com.

***

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

****

Nominate someone for the Tax Analysts Award of Distinction in U.S. Federal Taxation! For more information, visit awards.taxanalysts.org.

Portuguese Tax and Customs Authority General Director Helena Alves Borges discusses the agency’s modernization efforts and preparation for pillar 2. 

For more episodes from Lisbon, listen to "From Lisbon: Highlights From the 2025 IFA Congress."

For more tax news, read the following in Tax Notes:

• More Countries Still Considering Amount B Adoption
• OECD Building Out Work on AI Usage in Tax Administration
• EU Wants Its U.S. Subsidiaries to Be Subject to Top-Up Tax

Follow us on X:

• Stephanie Soong: @StephanieSoong
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

**
This episode is sponsored by Avalara. For more information, visit avalara.com.

Join us at the inaugural Tax Trends Summit in Washington, D.C. presented by Tax Notes and the ABA Tax Section. For more information, visit taxnotes.co/taxtrends25.

***

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

Nominate someone for the Tax Analysts Award of Distinction in U.S. Federal Taxation! For more information, visit awards.taxanalysts.org.

Tax Notes contributing editor Robert Goulder discusses the upcoming oral arguments before the Supreme Court on the validity of the Trump administration's recent reciprocal tariffs and speculates on the Court's reaction.

For more tax news and analysis, read the following in Tax Notes:

• Nonprofits Urge SCOTUS to Side With Trump Admin in Tariff Dispute
• President Can Impose Tariffs Under IEEPA, Admin Tells SCOTUS
• ANALYSIS: V.O.S. Selections, Part 2: Will SCOTUS Rescue Trump's Tariffs?
• ANALYSIS: V.O.S. Selections, Part 1: Are Trump's Tariffs 'Too Big to Fail'?
• Supreme Court Will Hear Trump's Appeal of Tariff Rulings

Follow us on X:

• Robert Goulder: @RobertGoulder
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

**
This episode is sponsored by Avalara. For more information, visit avalara.com.

Join us at the inaugural Tax Trends Summit in Washington, D.C. presented by Tax Notes and the ABA Tax Section. For more information, visit taxnotes.co/taxtrends25.

***

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

Nominate someone for the Tax Analysts Award of Distinction in U.S. Federal Taxation! For more information, visit awards.taxanalysts.org.

Tax Notes reporter Sarah Paez breaks down the biggest international tax developments from the annual Congress of the International Fiscal Association in Lisbon, Portugal.

For more coverage, read the following in Tax Notes:

• OECD Plans 2026 Draft on Transfer Pricing Guidelines Revisions
• EU Wants Its U.S. Subsidiaries to Be Subject to Top-Up Tax
• ESG Ratings Don’t Inform Tax Risk, HMRC Official Says
• Pillar 2 Permanent Safe Harbor Talks Focused on Integrity Issues

Follow us on X:

• Sarah Paez: @PaezWrites
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

**
This episode is sponsored by Avalara. For more information, visit avalara.com.

Join us at the inaugural Tax Trends Summit in Washington, D.C. presented by Tax Notes and the ABA Tax Section. For more information, visit taxnotes.co/taxtrends25.

***

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

Nominate someone for the Tax Analysts Award of Distinction in U.S. Federal Taxation! For more information, visit awards.taxanalysts.org.

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:

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

**
This episode is sponsored by Avalara. For more information, visit avalara.com.

Join us at the inaugural Tax Trends Summit in Washington, D.C. presented by Tax Notes and the ABA Tax Section. For more information, visit taxnotes.co/taxtrends25.

***

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

Nominate someone for the Tax Analysts Award of Distinction in U.S. Federal Taxation! For more information, visit awards.taxanalysts.org.

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 Lawyers Draws Mixed Initial Reaction

Follow us on X:

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

**
This episode is sponsored by Avalara. For more information, visit avalara.com.

***

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

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 16,500 Millionaires Quitting U.K. 'May Be Fabricated'
• Tax Justice Network Report Urges Wealth Tax for Climate Finance

Follow us on X:

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

**
This episode is sponsored by Avalara. For more information, visit avalara.com.

***

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

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 Eyes Replicating Nvidia Deal for Other Industries
• Nvidia Deal Sparks Dismay From Tax Observers

Follow us on X:

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

**

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

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 Data

Follow us on X:

• Paige Jones: @PaigeLeeJones
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

**

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