Tax Notes Talk

In the first part of a two-episode series, Tax Notes legal reporter Kristen Parillo interviews Robert Ramsay, executive director of the Partnership for Conservation, about controversy surrounding conservation easements.

Read Robert Ramsay's piece in Tax Notes: 

• A Dirty Dozen Myths About Conservation Easements and One Sad Truth

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

In our segment, “In the Pages Sneak Peek,” Tax Notes Executive Editor for Commentary Jasper Smith talks with Fenwick & West LLP’s Larissa Neumann about the recent piece she coauthored with James P. Fuller, "U.S. Tax Review."

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This episode is sponsored by the Graduate Tax Program at LMU Loyola Law School in Los Angeles. For more information, visit www.lls.edu/taxnotes. 

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

Joseph J. Thorndike, Tax Notes Federal contributing editor and tax historian, discusses the Supreme Court’s recent oral arguments on the legal cases involving President Trump’s tax returns and financial records.

For additional coverage, read these articles in Tax Notes:

• Supreme Court Weighs Limits, Burdens in Trump Tax Return Cases
• Judge Suggests Dismissing Trump Tax Returns Subpoena
• Judge Rejects Democrats’ Delay Request in Trump Tax Return Case
• Supreme Court Sets Hearing Date in Trump Tax Return Lawsuits
• Trump Again Asks Supreme Court to Block Financial Records Release
• Dems Urge Court Not to Give Trump Notice in NY Tax Return Quest

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This episode is sponsored by the Graduate Tax Program at LMU Loyola Law School in Los Angeles. For more information, visit www.lls.edu/taxnotes. 

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 colleagues David D. Stewart and Stephanie Soong Johnston discuss how tax has influenced snacks, beards, and even legends.

For additional coverage, read these articles in Tax Notes:

• James Bond Producers Offer New Clues on Mexican Incentives
• From Mexico With Love: How Sony Got Millions in Incentives to Rewrite 007 Film
• Sony E-Mails Show Plan to Exploit 'Loophole' in Expanded Film Credits

In the segment "In the Pages Sneak Peek," Tax Notes State Editor in Chief Jéanne Rauch-Zender talks with Marty Eisenstein about his piece, "Alexa, Is AI Taxable?"

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This episode is sponsored by the Graduate Tax Program at LMU Loyola Law School in Los Angeles. For more information, visit www.lls.edu/taxnotes. 

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

Allison Christians, the H. Heward Stikeman Chair in Tax Law at McGill University, tells Tax Notes contributing editor Robert Goulder about her proposal for a global excess profits tax as the third pillar in the OECD’s digital economy project.

For additional coverage, read her proposal in Tax Notes:

• It’s Time for Pillar 3: A Global Excess Profits Tax for COVID-19 and Beyond

For more background, read these articles in Tax Notes:

• OECD Postpones Key Meeting of Global Tax Overhaul Project
• Global Tax Reform Project Should Consider COVID-19, ICC Says
• G-20 Global Tax Revamp More Relevant Than Ever, Minister Says
• G-7 Ministers to Return to Digital Tax Agenda Once Crisis Slows
• World Must Not Lose Focus on Global Tax Overhaul, Germany Urges

All Tax Notes news coverage and analysis of the coronavirus pandemic is now free and accessible to the public: taxnotes.com/coronavirus-tax-coverage

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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

Kate Kraus, a partner at Allen Matkins, tells Tax Notes legal reporter Eric Yauch the unexpected tax results of recent coronavirus legislation on real estate.

For additional coverage, read these articles in Tax Notes:

• IRS Provides Distribution Relief for REITs and RICs
• Substantive QIP Correction Answers Coming in Final Bonus Regs
• Some Taxpayers Would Rather Just Fix QIP Prospectively
• Bill Would Give O-Zone Treatment to Small Businesses Hit by Virus
• Loss Carryback Revival Could Prompt M&A Renegotiations
• O-Zone Investors Look for Additional Coronavirus Relief

In our new segment "In the Pages Sneak Peek," Tax Notes Executive Editor for Commentary Jasper B. Smith talks with Michael Q. Cannon about his recent piece, "Double Tax Benefits in the CARES Act."

All Tax Notes news coverage and analysis of the coronavirus pandemic is now free and accessible to the public: taxnotes.com/coronavirus-tax-coverage

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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

Katie Quinn of McDermott Will & Emery LLP discusses the state tax implications of the COVID-19 pandemic with Tax Notes senior reporter Lauren Loricchio.

For additional coverage, read these articles in Tax Notes:

• Telework Could Trigger Withholding Changes in Some States
• CARES Act Could Compound 163(j) Issue for Separate Filers
• State Bills Would Clarify Exemption of Federal Stimulus Checks
• With Tax Deadlines Extended, States Offer Relief on Fines and Fees
• CARES Act Interest Limitation Relief Could Have State Tax Effects
• States Could See Revenue Losses Under Federal Stimulus Bill

All Tax Notes news coverage and analysis of the coronavirus pandemic is now free and accessible to the public: taxnotes.com/coronavirus-tax-coverage

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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

E. Martin Davidoff, the head of tax controversy at Prager Metis, discusses how the IRS and tax practitioners are handling tax changes and working from home as a result of the coronavirus pandemic with Tax Notes senior reporter Paul Jones.

For additional coverage, read these articles in Tax Notes:

• Business of Tax: The Strangest Filing Season in Memory
• IRS Phone Lines May Reopen as Agency Adjusts to ‘New Reality’
• IRS Opens the Floodgates on Tax Deadline Relief
• Law and Accounting Firms vs. COVID-19
• E-Services Help Desks Among Latest IRS Facilities Halted by Virus

In our new segment "In the Pages," Tax Notes Executive Editor for Commentary Jasper Smith discusses with contributing editor Ben Willis about his recently published article about former Vice President Joe Biden's COVID-19 tax plan.

All Tax Notes news coverage and analysis of the coronavirus pandemic is now free and accessible to the public: taxnotes.com/coronavirus-tax-coverage

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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

Omri Marian, the academic director of the Graduate Tax Program at the University of California, Irvine, discusses his role in preparing the next generation of tax professionals and virtual teaching during the coronavirus pandemic with Tax Notes reporter Jonathan Curry.

For additional coverage, read these articles in Tax Notes:

• Virtual Paper Chase — Law Schools Transition to Online Classes
• Business of Tax: AI Brings Uncertainty and Opportunity to Tax Practice
• Business of Tax: International Tax, So Hot Right Now
• Business of Tax: The Emergence of the High-Tech Accountant
• Business of Tax: Why Aren’t Accounting Firms Hiring Accountants?

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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

Mark Gasbarra, founder and national managing director of the firm Forte International Tax LLC, discusses how practitioners navigate the interconnected provisions of the Tax Cuts and Jobs Act with Tax Notes contributing editor Benjamin M. Willis.

In an extended edition of Coming Attractions, Tax Notes Executive Editor for Commentary Jasper Smith chats with Jeffrey Wong, professor and department chair in the Department of Accounting at the University of Nevada, Reno, about his upcoming article on how CPA firms are responding to the COVID-19 crisis.

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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

Nicole Kaeding, vice president of policy promotion and economist with the National Taxpayers Union Foundation, discusses the Coronavirus Aid, Relief, and Economic Security (CARES) Act.

For additional coverage, read these articles in Tax Notes:

• CARES Act Means Crunch Time for IRS and Treasury
• CARES Act Retirement Relief Appears Optional
• Coronavirus Relief Act Fixes NOL Legislative Quirks
• CARES Act Has Negative ‘Knock-On' Effects for International Tax
• Business of Tax: Planners Should Take Care Giving CARES Act Advice
• Trump Signs $2 Trillion Coronavirus Aid Bill

All Tax Notes news coverage and analysis of the coronavirus pandemic is now free and accessible to the public: taxnotes.com/coronavirus-tax-coverage