Tax Notes Talk

Professor Steven Dean of Brooklyn Law School discusses the U.S. Treasury’s Equity Action Plan and its progress on examining potential racial bias in the tax code.
 
For additional coverage, read these articles in Tax Notes:

• Yellen Insists New Tax Credits Will Reduce Inequality
• Jury Is Still Out on Treasury Equity Plan

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

• Is IRS Tax Enforcement Colorblind?
• State Tax Authority and Native Americans: Complex and Convoluted
• Wealth, Inequality, and Taxes in the U.S.
• Feminism and the Tax Code
• Taxes and the LGBTQ Community
• Addressing Racial Inequity in State and Local Tax Policy
• The Tax Code and Economic Justice in America
• How Racial Diversity Shaped U.S. International Tax Policy

Follow us on Twitter:

• Alex Rifaat: @alexrifaat
• 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 and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Tax Notes reporters Sarah Paez and Kiarra Strocko discuss what they found in an exploration of the OECD-supported mediation process for multinational corporations.

For more, read Paez and Strocko's article in Tax Notes, "OECD Corporate Mediation Lacks Teeth on Tax Matters, Critics Say."

In our “Editors’ Corner” segment, Abraham Leitner, a director at Goulston & Storrs PC, chats about his coauthored Tax Notes piece, " Reexamining Underwater Lease Assumption Transactions.” 

Follow us on Twitter:

• Sarah Paez: @PaezWrites
• Kiarra Strocko: @KiarraStrocko
• 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 and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Tax Notes Capitol Hill reporter Doug Sword discusses the latest national sales tax proposal in Congress, and contributing editor Robert Goulder shares his thoughts on the challenges of implementing the tax.

For additional coverage, read these articles in Tax Notes:

• Perspective: The Orgy of Nontaxation
• Biden Criticizes Republican Plans to Abolish IRS
• Conservatives Say McCarthy Is Committed to National Sales Tax Vote

Follow us on Twitter:

• Doug Sword: @doug_sword
• Robert Goulder: @RobertGoulder
• 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.

This episode is sponsored by 360 Coverage Pros. For more information, visit 360coveragepros.com/taxnotes.

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Professor Diane Kemker of DePaul College of Law shares her argument for more coverage of the earned income tax credit in tax law casebooks to improve inclusivity.
 
For more, read Kemker's article "'Cracking Open' the Tax Casebook: Genre, Ideological Closure, and the Earned Income Tax Credit."

Follow us on Twitter:

• Caitlin Mullaney: @MullaneyWrites
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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This episode is sponsored by the District of Columbia Bar Taxation Community. For more information, visit https://site.pheedloop.com/event/TaxConference2023/home/?utm_source=TaxNotes&utm_medium=Banner&utm_campaign=TaxConference&utm_id=TaxConference.

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

This episode is sponsored by 360 Coverage Pros. For more information, visit 360coveragepros.com/taxnotes.

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Tax Notes contributing editor Joseph J. Thorndike discusses the release of former President Trump’s tax returns and how they may influence the discourse around disclosure in the next presidential election.

To see the collection of presidential tax returns, visit taxnotes.com/tax-history-project.

For additional coverage, read these articles in Tax Notes:

• Watchdog Calls for TIGTA Inquiry Into IRS Trump Audits
• Nearly 6,000 Pages of Trump Returns Released, but Not IRS Files
• Trump and His Tax Returns Likely Fodder for Next Congress
• JCT: Audit of Trump Returns Relied on Accuracy of Paid Preparers
• Ways and Means Votes to Release Trump Tax Information

Follow us on Twitter:

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

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This episode is sponsored by the District of Columbia Bar Taxation Community. For more information, visit https://site.pheedloop.com/event/TaxConference2023/home/?utm_source=TaxNotes&utm_medium=Banner&utm_campaign=TaxConference&utm_id=TaxConference.

This episode is sponsored by the Tax Attorney Recruiting Event. For more information, visit the-tare.com.

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 and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Tax Analysts Chief Content Officer Jeremy Scott reviews the 2022 developments in U.S. tax legislation and speculates about what may lie ahead.

For additional coverage, read these articles in Tax Notes:

• Nearly 6,000 Pages of Trump Returns Released, but Not IRS Files
• EV Credit Guidance Buys Time for Automakers on Battery Rules
• Initial Guidance Limits Buyback Tax on M&A Deals to Boot
• Corporate AMT Guidance Provides Safe Harbor and Some Relief
• A Look Ahead: After Policy Wins, White House Focus Turns to Implementation
• Federal Tax Changes May Continue to Affect States

Follow us on Twitter:

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

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This episode is sponsored by the District of Columbia Bar Taxation Community. For more information, visit https://site.pheedloop.com/event/TaxConference2023/home/?utm_source=TaxNotes&utm_medium=Banner&utm_campaign=TaxConference&utm_id=TaxConference.

This episode is sponsored by the Tax Attorney Recruiting Event. For more information, visit the-tare.com.

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 and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Valerie Dickerson of Deloitte Tax LLP discusses key developments in state tax policy from 2022 that will likely remain relevant in 2023, including new incentives from the CHIPS Act.

For additional coverage, read these articles in Tax Notes:

• Louisiana Adopts Rules on Passthrough Entity Tax, NOLs
• Colorado Offers Millions in Incentives for Semiconductor Manufacturing Company
• Iowa DOR Proposes Required Composite Returns for Passthrough Entities
• Through the Looking Back: NYU Panelists Flag Multistate Issues for Year Ahead
• Oregon Business Interests to Seek Tax Incentives in 2023

Follow us on Twitter:

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

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This episode is sponsored by SafeSend. For more information, visit safesend.com.

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Tax Notes reporters recap some of the weirder stories they encountered in 2022, from the tax troubles of reality stars to a fight over a rather large tax bill for Christmas trees.

For additional coverage, read these articles in Tax Notes:

• Tax Crime Roundup: Reality TV Stars Face Real Prison
• Colorado Now Accepts Cryptocurrency for Tax Payments
• HMRC Under Fire for VAT Bill on S’mores Marshmallows

Listen to other tax oddities episodes:

• Year-End Collection: Tax Oddities of 2021
• Year-End Collection: Tax Oddities of 2020

Follow us on Twitter:

• Emily Hollingsworth: @EmilyHoll9
• Kiarra Strocko: @KiarraStrocko
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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This episode is sponsored by SafeSend. For more information, visit safesend.com.

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

In the third of a three-episode series, former senior Treasury official Chip Harter discusses his experience creating the international tax guidance for the Tax Cuts and Jobs Act and the evolution of those provisions. 

Listen to the other two episodes in the series:

•  The TCJA Five Years Later: State Tax Issues
• The TCJA Five Years Later: Federal Tax Issues

For additional coverage, read these articles in Tax Notes:

• Proposed Regs Target Consolidated Group CFC Income Inclusions
• Anti-Injunction Act Bars Silver’s GILTI Suit, Court Finds
• Government Pursues Liberty Global for $284 Million in DRD Dispute
• Spectrum Brands Files Protective Return After Liberty Global
• Biden Wants to Drop the BEAT and Replace It With Pillar 2

Follow us on Twitter:

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

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This episode is sponsored by the District of Columbia Bar Taxation Community. For more information, visit https://site.pheedloop.com/event/TaxConference2023/home/?utm_source=TaxNotes&utm_medium=Banner&utm_campaign=TaxConference&utm_id=TaxConference.

This episode is sponsored by SafeSend. For more information, visit safesend.com.

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

In the second of a three-episode series, Jennifer Acuña, now with KPMG and former tax counsel for the Ways and Means Committee, discusses how guidance for the Tax Cuts and Jobs Act is still evolving.

Listen to the first episode in the series here: The TCJA Five Years Later: State Tax Issues

For additional coverage, read these articles in Tax Notes:

• This Isn’t Your Father’s Tax Extender Package
• Year-End Tax Title Still in Rumor Realm
• Dems Ready to Deal; GOP Is a ‘Maybe,’ Former Top Pelosi Aide Says
• Lame-Duck Talks May Be Stalled Through December 6
• Lack of GOP Wave Dims Section 199A Permanence Chances, Group Says
• Research Amortization Procedural Guidance Expected This Year

In our “Editors’ Corner” segment, Michelle Markham, a professor at Bond University, chats about her Tax Notes column, Markham on Managing Disputes, and her latest installment, “Advancing Tax Certainty: The New OECD Bilateral APA Manual.” 

Follow us on Twitter:

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

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This episode is sponsored by SafeSend. For more information, visit safesend.com.

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart