Tax Notes Talk

Tax Notes reporter Jonathan Curry discusses the IRS audits of former FBI Director James Comey and his deputy, Andrew McCabe, and why they’ve drawn attention from the tax community.

For additional coverage, read these articles in Tax Notes:

• House and Senate Taxwriters to Quiz Rettig in Private Meetings
• Rettig Requests TIGTA Investigation of Comey, McCabe Audits
• Former IRS Officials Skeptical of Foul Play in Comey, McCabe Audits

We want to hear from you, our listeners! To fill out a short, two-minute survey, visit taxnotes.co/podcastsurvey.

Follow us on Twitter:

• Jonathan Curry: @jtcurry005
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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

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

For more information and to download the Tax Advisory Industry Report, visit taxnotes.co/report.

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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

Nicholas Mowbray of BakerHostetler discusses the recently enacted Superfund excise taxes on chemicals and hazardous substances and some compliance concerns and uncertainty surrounding them. 

 For additional coverage, read these articles in Tax Notes:

• IRS Releases New Environmental Taxes Form as Superfund Kicks In
• IRS Issues Rules on Requesting Superfund Substance List Changes
• IRS Releases Rates for Superfund Chemical Excise Tax
• IRS Issues Lengthy List of Substances to Face Superfund Tax

In our “In the Pages” segment, Nikki Dobay, a partner with Eversheds Sutherland (US), chats about her Tax Notes piece, “Cross-Border State Legislative Tax Wars: Is This Just the Beginning?”

We want to hear from you, our listeners! To fill out a short, two-minute survey, visit taxnotes.co/podcastsurvey.

Follow us on Twitter:

• Nana Ama Sarfo: @nanaama_sarfo
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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

For more information about the Tax Analysts Public Service Fellowship, visit our press release at taxnotes.com/fellowship.

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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

La Posada Tax Clinic Director Robert Wunderle discusses the importance of low-income taxpayer clinics to the tax system and how his clinic serves the Twin Falls, Idaho, community.

For more information about the Tax Analysts Public Service Fellowship, visit taxnotes.com/fellowship.

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

Elaine Maag of the Urban-Brookings Tax Policy Center looks at lessons learned from the 2021 advance child tax credit and its potential political future. 

 Listen to our other episodes on the child tax credit:

• The Advance Child Tax Credit: Changes Coming?
• The Advance Child Tax Credit: What Lies Ahead

For additional coverage, read these articles in Tax Notes:

• Analysis: Resolving the Child Tax Credit Conundrum
• Boosted Child Credit Helped More Parents Feel Financially Secure
• GAO Suggests Tax Credits Contribute to Racial and Gender Disparities
• Inflation, Child Tax Credit Rollback Endanger Business Tax Breaks

In our “In the Pages” segment, Omri Marian, professor of law and academic director of the graduate tax program at the University of California, Irvine School of Law, chats about his Tax Notes piece, “Law, Policy, and the Taxation of Block Rewards.” 

Follow us on Twitter:

• Marie Sapirie: @MarieSapirie
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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For more information about the Christopher E. Bergin Award for Excellence in Writing, visit taxnotes.com/students.

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

For more information about the Tax Analysts Public Service Fellowship, visit our press release at taxnotes.com/fellowship.

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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

Marie-France Dompierre of Davies Ward Phillips & Vineberg discusses how Canada taxes professional athletes who aren’t Canadian residents.

For more, read Dompierre's article, "An ‘Expensive’ Trade? Taxation of Nonresident Professional Athletes Playing in Canada," in Tax Notes.

For more episodes on taxes and sports, listen to:

• The NCAA vs. Taxation: How Colleges Are Caught in the Middle
• Taxing College Athletes After NCAA v. Alston

Follow us on Twitter:

• Stephanie Soong Johnston: @SoongJohnston
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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Tax Analysts is honored to be recognized by The Washington Post as a 2022 Top Workplace in the D.C. metro area. For more information, visit taxnotes.com/dc2022.

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

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

For more information about the Christopher E. Bergin Award for Excellence in Writing, visit taxnotes.com/students.

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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

Raymond Stahl of Ernst & Young discusses concerns about the final regulations for claiming foreign tax credits, particularly how they affect creditability, withholding, and treaty benefits.
 
For additional coverage, read these articles in Tax Notes:

• Yellen Nixes Foreign Tax Credit Reg Delay, Defends OECD Talks
• Treasury Offers More Details on FTC Royalty Withholding Carveout
• Valuation Allowances Soften FTC Regs' Blow for Some Taxpayers
• FTC Analysis Worries Persist in Regs, USCIB Warns U.S. Treasury
• Tax Treaties May Offer Relief From More Troublesome FTC Regs
• FTC Regs’ Attribution Requirement Raises Administrability Issues

In our “In the Pages” segment, Kathleen Wright, director of the state and local tax program in the School of Taxation at Golden Gate University, chats about her Tax Notes piece, “The States’ Response to Wynne Seven Years Later.” 

Follow us on Twitter:

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

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For more information about the Christopher E. Bergin Award for Excellence in Writing, visit taxnotes.com/students.

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

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

For more information about the Tax Analysts Public Service Fellowship, visit our press release at taxnotes.com/fellowship.

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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

Johan Langerock, policy adviser in the European Parliament, discusses his visit to Washington, the future of the OECD two-pillar tax plan, and the EU’s green initiative.

For additional coverage, read these articles in Tax Notes:

• DSTs ‘Back on Table’ if U.S. Doesn’t Adopt Pillar 1, MEPs Say
• EU Stays Focused on Pillar 2 Despite Pillar 1 Delays
• Pressure Mounts for EU Ministers on Pillar 2 Agreement
• EU Lawmakers Back Climate Plans but Challenges Remain

Follow us on Twitter:

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

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For more information about the Christopher E. Bergin Award for Excellence in Writing, visit taxnotes.com/students.

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

This episode is sponsored by Avalara. For more information, visit avalara.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 reporter Benjamin Valdez discusses the Florida legislation eliminating Disney's special tax district, what led to its passage, and what to expect in the future.
 
For additional coverage, read these articles in Tax Notes:

• Federal Judge Dismisses Taxpayers' Suit Over Disney District Bill
• Florida Taxpayers Sue Over Disney Tax District Dissolution
• Florida Governor Signs Bill to End Disney's Special Tax District
• Florida Bill to Eliminate Disney’s Special Tax District Goes to Governor
• Florida Governor Seeks to End Disney’s Special Tax District

Follow us on Twitter:

• Benjamin Valdez: @benmvaldez
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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For more information about the Tax Analysts Public Service Fellowship, visit our press release at taxnotes.com/fellowship.

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

This episode is sponsored by Avalara. For more information, visit avalara.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 reporters Paul Jones and Nathan Richman discuss the $141 million settlement over Intuit’s TurboTax Free Edition program and the potential tax break for Intuit.

For additional coverage, read these articles in Tax Notes:

• TurboTax Settlement May Open the Door to Huge Tax Break
• Intuit, States Enter Settlement Over ‘Free File’ Scandal
• GAO: Taxpayer Use of Free File Waned After Intuit’s Exit
• Intuit’s Ad Campaign for ‘Free’ Tax Software Draws FTC Ire
• Intuit to Exit Free File Alliance
• Intuit Fails to Secure Injunction in Tax Prep 'Bait-and-Switch' Fight
• Intuit Free File Arbitration Strategy Backfires
• New York Governor Calls for Investigation of Tax Return Preparers

In our “In the Pages” segment, Allison Christians, the H. Heward Stikeman Chair in Tax Law at McGill University in Montreal, chats about her Tax Notes piece, “Let the GILTI/GLOBE Games Begin.” 

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.

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

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

Elodie Lamer and Nana Ama Sarfo of Tax Notes discuss the tax implications of golden visas and passports, which allow affluent foreigners to receive residency or citizenship in exchange for a minimum level of investment.

For additional coverage, read these articles in Tax Notes:

• EU Commission Proposes Thorough Examinations of Golden Visas
• EU Commission Steps Up Legal Fight Over Maltese Golden Passports
• EU Commission Wants to Revoke Golden Passports of Putin Allies
• EU Considers Strengthening Security Checks of Golden Visa Holders
• Italy and NGOs Call for Open Wealth Registry to Target Russians
• Analysis: Tax Incentives Among the Lures Targeting Digital Nomads
• Vanuatu’s Golden Passport Regime Endangers Agreement With EU
• EU Greenlights Malta's Plans for Tackling Tax Avoidance

Follow us on Twitter:

• Elodie Lamer: @ElodieLamer
• Nana Ama Sarfo: @nanaama_sarfo
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

**

For more information about the Tax Analysts Public Service Fellowship, visit our press release at taxnotes.com/fellowship.

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

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