Tax Notes Talk

Tax Notes legal reporter Nathan J. Richman talks with IRS Chief Counsel Michael J. Desmond about pivoting to virtual settlement days amid the coronavirus pandemic.

For additional coverage, read these articles in Tax Notes:

• Lessons From Virtual Settlement Days Could Help Future Events
• Work-From-Home Technology Comes With New Privilege Concerns
• Virtual Settlement Days Will Continue, IRS Says
• IRS Collection Officials Seeing Settlement Day Benefits
• IRS Considering Long-Term Benefits of Settlement Conference Days
• IRS Settlement Conference Day Guide Implies Timing Flexibility

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Faye McCray
Showrunner: Paige Jones
Audio Engineers: Derek Squires, Jordan Parrish
Guest Relations: Nicole White

Tax Notes chief correspondent Stephanie Soong Johnston and legal reporter Ryan Finley discuss Ireland and Apple Inc.’s state aid win with law professors Ruth Mason of the University of Virginia and Stephen Daly of King’s College London.

For additional coverage, read these articles in Tax Notes:

• Ireland’s Reputation Harmed by Apple State Aid Investigation
• Will the EU Commission Cut Its Losses After the Apple Decision?
• Crunch Time: What the Apple Decision Means for Global Tax Reform
• EU Court Rules Against Commission in Apple State Aid Case
• Neither Apple nor Ireland on Hook for Any Escrow Fund Losses

In the segment "In the Pages Sneak Peek," Tax Notes Federal Editor in Chief Ariel Greenblum chats with Alan I. Appel, director of the international tax program at New York Law School, about his recent piece, "The Hidden Marriage Penalty Inside the TCJA."

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Faye McCray
Showrunner: Paige Jones
Audio Engineers: Derek Squires, Jordan Parrish
Guest Relations: Nicole White

Tax Notes reporter Alexis Gravely talks with Edward Karl, vice president of taxation at the American Institute of CPAs, about tax changes made and considered by Congress in the wake of the COVID-19 pandemic.

For additional coverage, read these articles in Tax Notes:

• Don’t Count Out PPP Deductibility, Senate Republicans Say
• Senate Coronavirus Relief Package Faces Uphill Battle
• Senate Relief Package Expands PPP, Extends Tax Credits
• AICPA Calls for PPP Clarity in Next Round of Virus Relief
• Small Businesses Need a ‘Future-Proof’ Tax System, AICPA Says

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Faye McCray
Showrunner: Paige Jones
Audio Engineers: Derek Squires, Jordan Parrish
Guest Relations: Nicole White

Tax Notes contributing editor Robert Goulder talks with Steven A. Dean, faculty director of New York University School of Law’s graduate tax program, about the intersection of racial diversity and U.S. international tax policy.

For additional coverage, read Dean's piece in Tax Notes: 

• FATCA, the U.S. Congressional Black Caucus, and the OECD Blacklist

In the segment "In the Pages Sneak Peek," Tax Notes Executive Editor for Commentary Jasper B. Smith chats with Lucas de Lima Carvalho, an international tax law professor at the Brazilian Institute for Tax Law, about his recent piece, "The Trouble With 'Pillars' in International Tax Policy."

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Faye McCray
Showrunner: Paige Jones
Audio Engineers: Derek Squires, Jordan Parrish
Guest Relations: Nicole White

Tax Notes reporter Carolina Vargas interviews Tax Notes State contributing editor Roxanne Bland about the emerging trend among some states to tax digital advertising.

For additional coverage, read these articles in Tax Notes:

• D.C. Council Passes Digital Ad Tax in First Budget Vote
• Digital Advertising Taxes Trigger Foreign Commerce Clause Concerns
• Maryland Governor Vetoes Digital Ad Tax Bill
• Another New York Lawmaker Pushes for Digital Ad Tax
• Digital Advertising Tax Proposals: Revenue Booster or Unconstitutional?
• New York Lawmaker Proposes Digital Advertising Tax
• Nebraska Lawmaker Pushes for Digital Ad Tax

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Faye McCray
Showrunner: Paige Jones
Audio Engineers: Derek Squires, Jordan Parrish
Guest Relations: Nicole White

Kelly Phillips Erb, the managing shareholder of Erb Law Firm PC, known as @taxgirl on Twitter, talks to Tax Notes reporter Jonathan Curry about the abnormal 2020 tax season.

For additional coverage, read these articles in Tax Notes:

• COVID-19 Shaped Tax Pros’ Business Through Filing Season
• No Extension of July 15 Filing Deadline, IRS Announces
• Work-From-Home Technology Comes With New Privilege Concerns
• Some Tax Pros Wary of Another Return Filing Extension
• Preparers Scramble in Pandemic Adapt-to-Survive Moment
• Business of Tax: All COVID-19, All the Time for Tax Wonks

In the segment “In the Pages Sneak Peek,” Tax Notes State Editor in Chief Jéanne Rauch-Zender talks with Robert Plattner about his recent piece, "Part 2: The Commerce Clause Strikes Back."

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Faye McCray
Showrunner: Paige Jones
Audio Engineers: Derek Squires, Jordan Parrish
Guest Relations: Nicole White

Tax Notes International contributing editor Nana Ama Sarfo talks with Virginia La Torre Jeker, a U.S. tax attorney based in Dubai, about establishing her tax practice abroad, the challenge of balancing family life with career, and recent international tax issues.

For additional coverage, read these articles in Tax Notes:

• Conquering Hong Kong and Dubai: A Conversation With Virginia La Torre Jeker
• When Sharia and U.S. Tax Law Collide

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Faye McCray
Showrunner: Paige Jones
Audio Engineers: Derek Squires, Jordan Parrish
Guest Relations: Nicole White

Lawrence A. Zelenak, the Pamela B. Gann Professor of Law at Duke University School of Law, shares his findings from watching dozens of hours of tax-related sitcom episodes.

For additional coverage, read these articles in Tax Notes:

• Seven-Plus Decades of the Federal Income Tax in Sitcoms: An Update
• Six Decades of the Federal Income Tax in Sitcoms

In the segment, “In the Pages Sneak Peek,” Tax Notes  Federal Editor in Chief Ariel Greenblum talks with Philip Wolf about his new column, A Young Practitioner's Journey.

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Faye McCray
Showrunner: Paige Jones
Audio Engineers: Derek Squires, Jordan Parrish
Guest Relations: Nicole White

Tax Notes legal reporter Jennifer McLoughlin interviews Richard Cram, director of the Multistate Tax Commission’s National Nexus Program, on the state of the sales tax landscape two years after the Supreme Court ruling in South Dakota v. Wayfair Inc. 

McLoughlin moderates a discussion between Bradley Scott, finance director of the jewelry component wholesaler Halstead Bead Inc., and Scott Peterson, vice president of U.S. tax policy and government relations at Avalara Inc.

For additional coverage, read these articles in Tax Notes:

• Smaller Sellers Searching for Relief in Post-Wayfair World
• Smaller Businesses Struggle Most With Post-Wayfair Compliance
• States Could Lower Nexus Thresholds to Address Revenue Shortfalls
• States Extend Sales Tax Deadlines, May Pass More Marketplace Bills
• Small Businesses Ask Congress to Act on Remote Seller Laws
• MTC Finalizes 2019 White Paper on Wayfair Implementation Issues

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Faye McCray
Showrunner: Paige Jones
Audio Engineers: Derek Squires, Jordan Parrish
Guest Relations: Nicole White

In the second part of a two-episode series, Tax Notes legal reporter Kristen Parillo interviews Steve Small, one of the authors of the federal income tax regulations on conservation easements who is now in private practice, about the controversy surrounding the tax treatment of conservation easements.

Read Steve Small's piece in Tax Notes: 

• Some Dirty Realities About Syndicated Conservation Easements

For additional coverage, read these articles in Tax Notes:

• Partnership Asks for Do-Over in Easement Appeal
• IRS Win in Golf Course Easement Case Overturned
• Syndicated Easement Sponsor Warns Investors of IRS Audits
• Conservation Easement Safe Harbor May Allow Compromise
• DOJ Seeks to Leverage Conservation Easement Victory
• ‘Tide Has Turned’ on Easement Abuse, Says Desmond

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Faye McCray
Showrunner: Paige Jones
Audio Engineers: Derek Squires, Jordan Parrish
Guest Relations: Nicole White