Robert Kerr, formerly with the IRS and now with Kerr Consulting, discusses the recent federal hiring freeze and buyout offer and speculates how they may affect the IRS.

Listen to our previous episode on how Trump's executive orders relate to international tax, "Former U.S. OECD Negotiator Talks Trump's Global Tax Impact."

For more coverage, read the following in Tax Notes:

• IRS Claims Filing Season Staff Are Exempt From Buyout
• Fiscal 2026 Budget Cycle Could Be Critical for IRS Funding Path
• Federal Hiring Freeze Quickly Hits Prospective IRS Attorneys

Follow us on X:

• Ben Valdez: @BenMValdez
• 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: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes