Tax Notes Talk

Professor Sakinah Tillman of the University of the District of Columbia David A. Clarke School of Law discusses how the complexities of state tax debt collections disadvantage low-income taxpayers.

For more, read Tillman's article, "Impact of Vague State Tax Collection Alternatives on Low-Income Taxpayers."

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

• Addressing Tax Policy Challenges for Workers With Disabilities
• 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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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian

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Register now for the Tax Trends Summit on November 10! For more information, visit events.taxanalysts.org.

Professor Lauren Shores Pelikan of the University of Missouri School of Law discusses her proposal to create a tax benefit for individual childcare service providers to ease costs for working parents.

For more on Shores Pelikan's proposal, read "Toddlers, Investors, and Tax Policy."

For more on the LendingTree study, read "It Costs an Additional $303,418 to Raise a Child Over 18 Years, Up 1.9%."

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian

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Register now for the Tax Trends Summit on November 10! For more information, visit events.taxanalysts.org.

Former IRS Criminal Investigation division Chief Guy Ficco examines the agency's future, including immigration enforcement and the use of artificial intelligence, as his decades-long tenure ends.

For more on the IRS Criminal Investigation division, read the following in Tax Notes:

• IRS Criminal Investigators Pull Back From Immigration, Policing
• Firmness of IRS Voluntary Disclosure Policy Worries Tax Lawyers
• J5 Warns of Use of Crypto Platforms for Tax Evasion, Other Crimes
• IRS Shakes Up Leadership With Filing Season Looming

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian

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Register now for the Tax Trends Summit on November 10! For more information, visit events.taxanalysts.org.

Benjamin Angel, director of direct taxation at the European Commission’s Directorate-General for Taxation and Customs Union, discusses the EU’s biggest tax challenges right now, including windfall taxes and the side-by-side package. 

For more, read the following in Tax Notes:

• EU Draft Floats Binding Measures to Reduce Electricity Taxes
• Tax Cuts Don’t Pay for Themselves, EU Commission Says
• Simplify Pillar 2-Linked Rules, Avoid DSTs, Stakeholders Tell EU

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian

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Register now for the Tax Trends Summit on November 10! For more information, visit events.taxanalysts.org.

Jennifer Bernardini of PwC discusses the recently released guidance for the material assistance and prohibited foreign entity rules affecting some of the clean energy credits in the One Big Beautiful Bill Act.

For more, read the following in Tax Notes:

• Dems Lay Groundwork to Restore Clean Energy Credits Post-Midterms
• GOP Bill Would Pause Clean Energy Credit to Pay for Crude Oil
• ANALYSIS: Lessons From the Energy Tax Credit Market in 2025

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian

***
Register now for the Tax Trends Summit on November 10! For more information, visit events.taxanalysts.org.

Tax Notes senior reporter Cady Stanton investigated a provision of the low-income housing tax credit and talked to housing advocates and tenants about how a 1990s tax policy has affected affordable housing.  

 Stanton interviewed the following people for this episode: 

• Teresa Myers, a former tenant of Rosewood Estates in Springfield, Missouri
• Jennifer Schwartz, director of tax and housing advocacy at the National Council of State Housing Agencies 
• Gina Chiala, executive director and staff attorney at the Heartland Center for Jobs and Freedom 

For more, read Stanton's investigation for free in Tax Notes:

• Absent Congress, Protecting LIHTC-Funded Housing Has Fallen to States
• Congress Gave Developers Flexibility. It’s Costing People Their Homes.

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer and Editor: Jordan Parrish

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Register now for the Tax Trends Summit on November 10! For more information, visit events.taxanalysts.org.

Erika Isabella Scuderi, visiting assistant professor of tax law at the University of Florida’s Levin College of Law, discusses her proposal for establishing taxing rights in outer space. 

For more, read Scuderi's article, "On Sovereignty, Outer Space, and Taxation."

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian

***
Register now for the Tax Trends Summit on November 10! For more information, visit events.taxanalysts.org.

Tax Notes contributing editor Robert Goulder discusses the Supreme Court's ruling invalidating the tariffs set in place by President Trump and what to expect for refunds. 

Subscribe to History Is Taxing today for free: taxnotes.co/historypodcast

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

• New Trump Tariffs Hit With Multistate Legal Challenge
• ANALYSIS: The Real Liberation Day: IEEPA Tariffs Go Down in Flames

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer and Editor: Jordan Parrish

***
Register now for the Tax Trends Summit on November 10! For more information, visit events.taxanalysts.org.

Tax Notes Talk presents History Is Taxing, our new podcast exploring the tax origins of today’s biggest topics, connecting the present to the past with tax experts Robert Goulder and Joseph J. Thorndike of Tax Notes. 

In this episode, Goulder and Thorndike explore how America’s first tariffs shaped the nation’s fiscal policy and set the stage for today’s federal income tax. 

Subscribe to History Is Taxing today for free: taxnotes.co/historypodcast

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer and Editor: Jordan Parrish

Special thanks to Christopher Trigo and Carolyn Kuimelis for their help on this episode.

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Register now for the Tax Trends Summit on November 10! For more information, visit events.taxanalysts.org.

U.S. Tax Court Chief Judge Patrick Urda discusses the effects of the IRS’s staff changes and generative AI on the court and its continued evaluation of online access to documents. 

Listen to our episode with Judge Kerrigan: Updates From the Tax Court: Post-COVID Plans and New Funding

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer and Editor: Jordan Parrish

***
Register now for the Tax Trends Summit on November 10! For more information, visit events.taxanalysts.org.