Tax Notes Talk

Send us a textTax Notes Capitol Hill reporters Cady Stanton and Katie Lobosco discuss the final version of the House's reconciliation bill and what's next as the legislation heads to the Senate.Listen to our previous episode on the bill's clean energy credit changes, "The House Budget Bill's Clean Energy Tax Credit Changes."For more coverage, read the following in Tax Notes:Senate Must Make Tricky Process Decision for Tax Bill ChangesHouse Adds Tweak to Partnership Disguised Sale StatuteSenators Eye Changes to SALT Cap, Permanency in Tax BillHouse Adds Head-Scratching Tweaks to International Tax RegimeFollow us on X:Cady Stanton: @Cady_Stanton Katie Lobosco: @KatieLoboscoDavid Stewart: @TaxStewTax Notes: @TaxNotes**Have you or a peer made a lasting impact on state and local tax policy? Nominations for the 2025 Tax Analysts State and Local Tax Award of Distinction are open. For more information or to nominate someone, go to taxnotes.co/awards.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesProducers: Jordan Parrish, Peyton RhodesAudio Engineers: Jordan Parrish, Peyton Rhodes

Send us a textJenny Speck with Vinson & Elkins discusses the clean energy tax credits in the House's One Big Beautiful Bill Act, including last-minute changes to the House Rules Committee's version. For more coverage, read the following in Tax Notes:House Advances $3.8 Trillion Tax Bill; Faces Rewrite in SenateDemocratic Dads Say Tax Bill Would Pass Debt Burden to KidsClean Energy Industry Seeks Edits to Tax BillAnalysis: The Future of IRA Credit Transfers: Predictions From the First YearFollow us on X:Marie Sapirie: @mariesapirieDavid Stewart: @TaxStewTax Notes: @TaxNotes**Have you or a peer made a lasting impact on state and local tax policy? Nominations for the 2025 Tax Analysts State and Local Tax Award of Distinction are open. For more information or to nominate someone, go to taxnotes.co/awards.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesProducers: Jordan Parrish, Peyton RhodesAudio Engineers: Jordan Parrish, Peyton Rhodes

Send us a textFour policy experts discuss the Trump administration's actions on tariffs, their economic impacts, and their effects on tax policy during a live recording from the American Bar Association Section of Taxation May meeting.For more coverage, read the following in Tax Notes:Tax Experts: Two Thumbs Down for Federal Film Credits, TariffsU.S. and China Reach Trade Agreement, Roll Back TariffsTariffs Scrapped on Steel and Aluminum in U.K.-U.S. Trade DealTariffs, Economic Change Add to Pressure on GOP Tax BillFollow us on X:Ryan Finley: @ryanmfinleyDavid Stewart: @TaxStewTax Notes: @TaxNotes**Have you or a peer made a lasting impact on state and local tax policy? Nominations for the 2025 Tax Analysts State and Local Tax Award of Distinction are open. For more information or to nominate someone, go to awards.taxanalysts.org.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesProducers: Jordan Parrish, Peyton RhodesAudio Engineers: Jordan Parrish, Peyton Rhodes

Send us a textTax Notes chief correspondent Stephanie Soong discusses how the Trump administration's tax priorities have been shaping negotiations on the OECD's two-pillar project. Listen to our previous episodes on the two pillars here:Former U.S. OECD Negotiator Talks Trump's Global Tax ImpactMaking Progress: Updates on the OECD Tax Reform PlanAn Update on Pillar 1 Amount BPillar 1 Amount B: Disagreements and DividesFor more coverage, read the following in Tax Notes:EU Tax Observatory Urges More Talks on Pillar 2 Tax IncentivesStakeholders Back Mix of Pillar 2 Tweaks to Reassure the U.S.EU Presidency Lays Out Options to Address U.S. Pillar 2 ConcernsGILTI's Coexistence With OECD Global Minimum Tax Is U.S. PriorityFollow us on X:Stephanie Soong: @StephanieSoongDavid Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesProducers: Jordan Parrish, Peyton RhodesAudio Engineers: Jordan Parrish, Peyton Rhodes

Send us a textProfessors Joshua Blank and Leigh Osofsky, authors of Automated Agencies: The Transformation of Government Guidance, discuss the IRS and other federal agencies' use of artificial intelligence and chatbots in providing legal guidance to the public.  For more coverage, read the following in Tax Notes:State Tax Administrators Are Studying the Use of Generative AIIRS to Pause Technology Modernization WorkATO Urged to Integrate Ethical, Legal Safeguards Into AI ModelsIRS Artificial Intelligence Policy Could See Changes Under TrumpFollow us on X:David Stewart: @TaxStewTax Notes: @TaxNotes**Join the Tax Notes Talk team for our upcoming live recording at the ABA May Tax Meeting on Friday, May 9! ***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesProducers: Jordan Parrish, Peyton RhodesAudio Engineers: Jordan Parrish, Peyton Rhodes

Send us a textTax Notes Capitol Hill reporters Cady Stanton and Katie Lobosco outline Congress's progress on drafting the tax-focused reconciliation bill and the obstacles still remaining.For more coverage, read the following in Tax Notes:The Semi-Calm Before the Storm of Assembling a Giant Tax BillThose Troublesome Budget Instructions: They Might Not MatterHouse Looks to Assert ‘First Mover' Status on Tax BillSenate Taxwriters Discussing Hike in Top Tax Rate, Grassley SaysHow House Budget Hawks Went From ‘No' to ‘Yes' in Under 24 HoursFollow us on X:Cady Stanton: @Cady_Stanton Katie Lobosco: @KatieLoboscoDavid Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.Join the Tax Notes Talk team for our upcoming live recording at the ABA May Tax Meeting on Friday, May 9! ***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesProducers: Jordan Parrish, Peyton RhodesAudio Engineers: Jordan Parrish, Peyton Rhodes

Send us a textTax Notes chief correspondent Amanda Athanasiou discusses her recent investigation into the IRS's handling of Freedom of Information Act requests and trends from two decades of agency data.For more, check out the Tax Notes coverage of the IRS FOIA system:IRS FOIA Backlog Expected to GrowFOIA Appeals Fail So Often, Taxpayers See a Broken SystemThe IRS Is Getting Fewer FOIAs. Why Aren't Response Times Improving?Follow us on X:Amanda Athanasiou: @akathanasiouDavid Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesProducers: Jordan Parrish, Peyton RhodesAudio Engineers: Jordan Parrish, Peyton Rhodes

Send us a textMat Mermigousis of BDO discusses the Trump administration's ever-changing tariff policies and what they may mean for U.S. businesses. For more coverage, read the following in Tax Notes:Trump Pauses Tariff IncreasesEU Poised to Impose 25 Percent Retaliatory Tariffs on U.S. GoodsChina Announces Reciprocal Tariffs on U.S. ImportsTrump's Tariffs Generate Tons of Criticism as Uncertainty AboundsFollow us on X:Michael Smith: @TaxesMichaelDavid Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesProducers: Jordan Parrish, Peyton RhodesAudio Engineers: Jordan Parrish, Peyton Rhodes

Send us a textProfessor Andrew Kahrl, author of The Black Tax: 150 Years of Theft, Exploitation, and Dispossession in America, discusses his argument that local property taxes have contributed to the disenfranchisement of Black homeowners.   Read Thorndike's book review in Tax Notes, "Is the ‘Predatory' Property Tax an Instrument of Oppression?"Listen to more Tax Notes Talk episodes from our critical tax theory series:Addressing Tax Policy Challenges for Workers With DisabilitiesRace-Based Poll Taxes and 20th-Century DiscriminationExamining Treasury's Review of Racial Bias in the U.S. Tax CodeFollow us on X:Joe Thorndike: @jthorndikeDavid Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesProducers: Jordan Parrish, Peyton RhodesAudio Engineers: Jordan Parrish, Peyton Rhodes

Send us a textKimie Eacobacci of the National Council on Disability details how a 60-year-old revenue ruling can exclude workers with disabilities from standard employment benefits and protections. Listen to more Tax Notes Talk episodes from our critical tax theory series:The Inadvertent Price of a Gender-Neutral Tax CodeRace-Based Poll Taxes and 20th-Century DiscriminationExamining Treasury's Review of Racial Bias in the U.S. Tax CodeState Tax Authority and Native Americans: Complex and ConvolutedWealth, Inequality, and Taxes in the U.S.Taxes and the LGBTQ CommunityFollow us on X:David Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesProducers: Jordan Parrish, Peyton RhodesAudio Engineers: Jordan Parrish, Peyton Rhodes

Send us a textTax Notes IRS reporter Benjamin Valdez provides an update on the IRS's recent staffing developments and how they may affect filing season.  Check out our most recent episode on the IRS, "Trump's Hiring Freeze and the IRS."For more coverage, read the following in Tax Notes:IRS Rollout of In-Person Work Faces ObstaclesTreasury, IRS Still Finalizing Next Staff Reductions, Krause SaysIRS to Pause Technology Modernization WorkTrump Replaces Acting IRS Chief CounselOusted IRS Human Capital Officer Pushed Back on Firings, DOGEFormer IRS Officials Warn of Consequences to Staff CutsFollow us on X:Ben Valdez: @BenMValdezDavid Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesProducers: Jordan Parrish, Peyton RhodesAudio Engineers: Jordan Parrish, Peyton Rhodes

Send us a textMelissa Wiley of Kostelanetz LLP provides an update on the Corporate Transparency Act's legal status after Treasury announced it would not enforce penalties against domestic companies. Listen to our previous episodes on the CTA:The Corporate Transparency Act: Recent Challenges and ConfusionNavigating the Corporate Transparency ActFor more coverage, read the following in Tax Notes:Corporate Transparency Act Found to Violate Fourth AmendmentTreasury Announces Shift in CTA Focus to Foreign CompaniesFinCEN Pauses Beneficial Ownership Reporting PenaltiesFollow us on X:David Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton Rhodes

Send us a textIn the third of a three-part series, Damien Martin and Tony Nitti of EY discuss their top tax cases from 2024, focusing on two C corp cases: Ju et al v. United States and Stead v. Commissioner. Watch the first two parts of the series: Top Tax Cases of 2024, Part 1: PartnershipsTop Tax Cases of 2024, Part 2: S CorporationsFollow us on X:David Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishVideo Editors: Jordan Parrish, Chris Trigo, Peyton Rhodes

Send us a textIn the second of a three-part series, Damien Martin and Tony Nitti of EY discuss their top tax cases from 2024, focusing on two S corp cases: Maggard v. Commissioner and Estate of Thomas Fry et al v. Commissioner. Watch the first part of the series, "Top Tax Cases of 2024, Part 1: Partnerships."For more coverage, read the following in Tax Notes:Tax Court Rejects Engineer's S Corp Dissolution DefenseABA Pushes for More Guidance on S Corp ReorganizationsFollow us on X:David Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishVideo Editors: Jordan Parrish, Chris Trigo, Peyton Rhodes

Send us a textIn the first of a three-part series, Damien Martin and Tony Nitti of EY discuss their top tax cases from 2024, focusing on two partnership cases: Denham Capital Management LP v. Commissioner and Surk LLC v. Commissioner. For more coverage, read the following in Tax Notes:DOJ Touts Tax Court Win on Limited Partner ExceptionTax Pros Weigh Impact of Ruling on IRS Basis Calculation MethodFollow us on X:David Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishVideo Editors: Jordan Parrish, Chris Trigo, Peyton Rhodes

Send us a textTax Notes contributing editor and historian Joseph J. Thorndike discusses President Trump's referral to “the forgotten man” and how the phrase connects to a conservative case for taxing the rich. Read Thorndike's article in Tax Notes, "The Too-Well-Remembered Man: A Conservative Case for Taxing the Rich."For more coverage, read the following in Tax Notes:Bye-Bye Round Numbers, Hello Rate Tweaks for Rescored TCJA BillMovement on Trump Tax Proposals Is Reconciliation Wild CardMoores' Counsel Says Case Signals Court Is Not Open to Novel TaxesFollow us on X:Joe Thorndike: @jthorndikeDavid Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton Rhodes

Send us a textRobert 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 BuyoutFiscal 2026 Budget Cycle Could Be Critical for IRS Funding PathFederal Hiring Freeze Quickly Hits Prospective IRS AttorneysFollow us on X:Ben Valdez: @BenMValdezDavid Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton Rhodes

Send us a textScott Levine, former Treasury deputy assistant secretary for international tax affairs, discusses President Trump's executive order on the OECD's global tax deal and its potential impact on the two-pillar project. Listen to our previous episodes on the two pillars here:Making Progress: Updates on the OECD Tax Reform PlanAn Update on Pillar 1 Amount BPillar 1 Amount B: Disagreements and DividesManal Corwin Takes the Helm: Updates on the OECD Tax Reform PlanFor more coverage, read the following in Tax Notes:Official Highlights Importance of Amount B Amid Undecided FutureEconomist Warns U.S. Rejection of Global Minimum Tax Hurts EUHouse Republicans Reintroduce Anti-Pillar 2 LegislationEU Laments Trump's Disregard for OECD's Global Tax PlanFollow us on X:Stephanie Soong: @StephanieSoongDavid Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton Rhodes

Send us a textTax Notes investigations editor Lauren Loricchio discusses security concerns regarding tax software platforms' data-sharing practices.   Read Loricchio's article, "Monetization of Tax Data Sparks Concerns About Security."For additional coverage, read the following articles in Tax Notes:Taxpayer Data Leak Investigations Rarely Lead to ProsecutionsProPublica Data Leak Lawsuit Ends in SettlementIRS Discussing Response to Data Sharing by Tax Prep CompaniesFollow us on X:Lauren Loricchio: @LaurenLoricchioDavid Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton Rhodes

Send us a textLili Martin-Mashburn of Morris, Manning & Martin provides an update on where the Corporate Transparency Act stands in light of the recent litigation regarding its constitutionality.Listen to our previous episode on the CTA, "Navigating the Corporate Transparency Act."For more coverage, read the following in Tax Notes:Once Again, District Court Finds CTA Likely Unconstitutional 25 States Side With Businesses in Transparency Act ChallengesFifth Circuit Puts Corporate Transparency Act Back on HoldFollow us on X:David Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton Rhodes

Send us a textTwo state tax policy experts discuss key tax proposals that states will likely address in 2025, including efforts to raise revenue and extend provisions of the Tax Cuts and Jobs Act. For additional coverage, read these articles in Tax Notes:Massachusetts Adopts Reg Changes on Apportionment, Married FilersIdaho Governor Pledges to Continue Providing Tax ReliefLeaked Docs ID Taxes Washington Senate Democrats Could ConsiderCOST Report Shows Modest State and Local Business Tax GrowthWashington Governor's Final Budget Adds to Calls for Wealth TaxationFollow us on X:David Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton Rhodes

Send us a textTax Analysts Chief Operating Officer Jeremy Scott reviews the 2024 developments in U.S. tax legislation and speculates what may lie ahead in 2025.For additional coverage, read these articles in Tax Notes:Direct File Expected to Face Scrutiny by Incoming AdministrationTax Bill Uncertainty May Dampen Business ActivityWhat to Expect From Scoring the 2025 Tax BillThe Coming Tax Package: To Count Tariffs or NotIRS Hiring Poised to Be Tested by Trump's Remote Work DisapprovalTrump Policy Priorities Could Push Tax Into the Back SeatFollow us on X:David Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton Rhodes

Send us a textTax Notes reporters recap some of the most memorable stories they encountered in 2024, from “pig butchering” scams to a denied late-filing excuse citing Christmas stress. For additional coverage, read these articles in Tax Notes:Maine Enacts Tax Credit to Keep Portland Baseball TeamDraftKings Kills Betting Tax Surcharge ProposalDraftKings Announces Surcharge Plan on States With High Betting Taxes'Pig Butchering' Theft Losses May Evade TCJA RestrictionsMega Win for British Snack Company in VAT DisputeBritish Supermarket Owes VAT on Food Bars, U.K. Tribunal FindsNutrition Company Owes VAT on Protein Foods, U.K. Tribunal FindsListen to other tax oddities episodes:Year-End Collection: Tax Oddities of 2023Year-End Collection: Tax Oddities of 2022Year-End Collection: Tax Oddities of 2021Follow us on X:Emily Hollingsworth: @EmilyHoll9Kiarra Strocko: @KiarraStrockoDavid Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton Rhodes

Send us a textTax Notes chief correspondent Stephanie Soong recaps the latest updates from the OECD's two-pillar project and highlights what is expected from the organization in 2025. Listen to our previous episodes on the two pillars here:An Update on Pillar 1 Amount BPillar 1 Amount B: Disagreements and DividesManal Corwin Takes the Helm: Updates on the OECD Tax Reform PlanBringing Order to Chaos? Digital Services Taxes and Pillar 1For more coverage, read the following in Tax Notes:IRS to Propose Regs on OECD Amount B Transfer Pricing ApproachIRS Wants to Preserve DCL Regime Election Amid Pillar 2 RulesOECD Transitional Pillar 2 Tax Peer Review Nearing CompletionUAE to Introduce OECD-Aligned Domestic Minimum Top-Up TaxAustralian Senate Approves Package of Global Minimum Tax BillsFollow us on X:Stephanie Soong: @StephanieSoongDavid Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton Rhodes

Send us a textTony Santiago, founder and president of TaxSearch Inc., discusses the future of tax leadership and his recommendations for tax departments looking to create an effective succession plan.Listen to our previous episode on tax succession, "Paving the Way for the Next Generation of Tax Professionals."For additional coverage, read Santiago's articles in Tax Notes:Tax Department Leadership: Effective Succession Strategies Best Practices for Recruiting Critical Tax RolesOptimizing Tax Talent in Challenging TimesEvaluating Critical Remote Arrangements in Corporate Tax DepartmentsFollow us on X:David Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Send us a textA Tax Notes investigation unveiled how money sheltered in offshore insurance investment vehicles has eluded IRS auditors hampered by poor training and silos within the agency.  Leaked documents obtained by the International Consortium of Investigative Journalists and reviewed by Tax Notes show private placement life insurance structures — a special type of insurance available only to wealthy investors — with millions of dollars set up in offshore tax havens like Belize and the Cayman Islands. Three members of the Tax Notes investigations team explain their reporting process, from choosing the topic to final follow-ups. If you have a tip for the investigations team, reach them at tips.investigations@taxnotes.com or through the Signal app at 347-731-3183.For more, check out the team's coverage on private placement life insurance:Chance of Changes to Life Insurance ‘Wrappers' Dims PostelectionHow Offshore Life Insurance Helps Business Owners Minimize TaxesHigh-End Life Insurance Policies Lured Offshore by Relaxed RulesInside How Private Placement Life Insurance Slips Through the CracksTo hear Senator Wyden's full statement, visit https://www.youtube.com/watch?v=xiez_NnUBZQ.Follow us on X:Lauren Loricchio: @LaurenLoricchioChandra Wallace: @ChandraSWallaceSarah Paez: @PaezWritesKiarra Strocko: @KiarraStrockoDavid Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Send us a textIn an exclusive sit-down interview with Tax Notes Talk, IRS Commissioner Daniel Werfel discusses his tenure and the agency's future with major Tax Cuts and Jobs Act provisions expiring next year.For more coverage, read the following in Tax Notes:IRS Is Well Positioned to Handle Tax Bill, Werfel SaysIRS Council Calls for Public Education About Tax NoncomplianceIRS to Beef Up Artificial Intelligence Oversight StructureElection Results Cast Doubt on Fate of IRS Funding, Direct FileWerfel Says Agency Is Gearing Up to Weigh In on TCJA ExpirationFollow us on X:Ben Valdez: @benmvaldezDavid Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Send us a textJānis Taukačs, a partner at Sorainen in Latvia, discusses the Baltic region's tax priorities, as well as his own professional journey through the world of tax. For other episodes from Cape Town, listen to:"From Cape Town: A Sit-Down With South Africa's Top Tax Official.""From Cape Town: Developing Tax Policy for Developing Nations."For more about the Sergei Magnitsky story, read David Stewart's article in Tax Notes, "Death of Russian Lawyer Puts Spotlight on Hermitage Tax Fraud."   For more coverage, read the following in Tax Notes:OECD Framework Discussing Permanent Pillar 2 Safe HarborsFrustration Persists in OECD Framework Over Pillar 1Lithuania Tax Authority Proposes Pillar 2 Implementing RulesLatvian Parliament Passes Global Minimum Tax LegislationFollow us on X:David Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Send us a textProfessor Afton Titus of the University of Cape Town explains her view on how the tax initiatives of the OECD and United Nations affect developing nations. For other episodes from Cape Town, listen to "From Cape Town: A Sit-Down With South Africa's Top Tax Official." For more coverage, read the following in Tax Notes:Trump Win Casts Shadow Over OECD Global Tax ReformsOECD Framework Discussing Permanent Pillar 2 Safe HarborsFrustration Persists in OECD Framework Over Pillar 1U.N. Official Floats Cooperation With OECD on Tax Dispute IssuesNew U.N. Model Tax Treaty Article Is a Win for Developing CountriesBilateral Treaty Sourcing Rules Harm Developing Countries, Paper SaysFor information about our live Taxing Issues event, visit: https://events.taxanalysts.org/tawebinar112024 Follow us on X:David Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Send us a textSouth African Revenue Service Commissioner Edward Kieswetter discusses his tenure leading the agency and the country's position in the modernization of the international tax system.For more coverage, read the following in Tax Notes:DSTs Could Violate Tax Treaty Obligations, U.N. Official SaysEU Commission Fully Supports Permanent Pillar 2 Safe HarborOECD Framework Discussing Permanent Pillar 2 Safe HarborsFrustration Persists in OECD Framework Over Pillar 1U.N. Official Floats Cooperation With OECD on Tax Dispute IssuesNew U.N. Model Tax Treaty Article Is a Win for Developing CountriesSouth African Tax Chief Warns Taxing Right Fight Will IntensifyFor information about our live Taxing Issues event, visit: https://events.taxanalysts.org/tawebinar112024 Follow us on X:David Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Send us a textTax Notes contributing editor Robert Goulder shares his take on the effects of the Foreign Account Tax Compliance Act and common reporting standards on the feasibility of taxing foreign assets.Listen to our previous episodes on taxing hidden assets:The Constitutionality of Penalties on Undeclared AssetsAmerica the Tax Haven? Exploring the U.S. Trade DeficitFor more coverage, read the following in Tax Notes:Trump Vows to End ‘Double Taxation' of Overseas CitizensCourt Tells DOJ No Do-Over in Venture Capitalist FBAR CaseEU, Belgium Say Domestic Bank Secrecy Hinders Tax TransparencyU.S., Switzerland to Exchange Info Under New FATCA Deal From 2027IRS Approves Argentina's Data Security for FATCA ExchangesTransparency Not a Threat to Privacy, Tax Justice Network SaysFor information about our live Taxing Issues event, visit: https://events.taxanalysts.org/tawebinar112024 Follow us on X:Bob Goulder: @RobertGoulderDavid Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Send us a textMonisha Santamaria and Nick Tricarichi of KPMG discuss the scope of the latest guidance on the corporate alternative minimum tax and its impact on tax and accounting professionals.Listen to our previous episode on CAMT: Navigating New Guidance on the Corporate Alternative Minimum TaxFor more coverage, read the following in Tax Notes:Exempt Orgs Get Temporary Break From Filing Corporate AMT FormCorrections Coming for Corporate AMT Proposed RegsTreasury Downplays FTC Timing Concerns in Corporate AMT RegsMore Corporate AMT Safe Harbors Are on the TableAnalysis: CAMTyland Adventures, Part V: Coping With CAMTyland GriefFollow us on X:Chandra Wallace: @ChandraSWallaceDavid Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Send us a textTax Notes White House reporter Alexander Rifaat discusses the tax policies proposed by Vice President Kamala Harris and former President Trump. For more coverage, read the following in Tax Notes:Trump Proposes Tax Write-Off for Generator PurchasesTrump Proffers Tax Incentives for Car Owners, ManufacturersTrump's Plan Would Swell Deficit More Than Harris's, Study SaysNo Indication Vance Will Release Tax ReturnsHarris Proposes New Manufacturing Tax CreditUnrealized Capital Gains Proposal Faces Uncertain PathHarris Says ‘Trump Tax' Would Cost Americans $4,000 AnnuallyHarris Held Talks With Union Before Making Tip PledgeAudio clips obtained from C-SPAN.Follow us on X:Alexander Rifaat: @AlexRifaatDavid Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Send us a textTax Notes contributing editor Robert Goulder discusses the history of foreign bank account reporting penalties and how two recent court cases could affect the FBAR regime. For more coverage, read the following in Tax Notes:Jury Finds Professor's FBAR Failures WillfulFBAR Penalty Circuit Split Has Potential for Supreme Court ReviewSchwarzbaum FBAR Penalty Dispute Results in Circuit SplitCourt Tells DOJ No Do-Over in Venture Capitalist FBAR CaseNinth Circuit Approves Prejudgment Interest for FBAR PenaltiesFollow us on X:Bob Goulder: @RobertGoulderDavid Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Send us a textProfessors Kenneth Austin and Hillel Nadler discuss the policies that they believe make the United States a tax haven, and the resulting effects on the economy.For more, read Nadler and Austin's article in Tax Notes, "America the Tax Haven and Its Trade Deficits."Listen to more Tax Notes Talk episodes about tax havens:Bad Credit: A Look at Switzerland's Bank SecrecyLet's Talk Tax Havens: The EU Blacklist and the Pandora PapersFor more coverage, read the following in Tax Notes:EU to Remove Antigua and Barbuda From Tax BlacklistResearchers Try to Quantify Firms' Use of Tax Havens After TCJABEPS Activity May Have Declined in Tax Havens, OECD ReportsMontana DOR Amends Code to Remove Tax Haven LanguageThe EU Tax Blacklist: A Six-Year Journey Toward ComplianceFollow us on X:David Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Send us a textTax Notes contributing editor Nana Ama Sarfo discusses methane-related tax policy and how it might lead to future taxation of greenhouse gas emissions. For more on taxing greenhouse gases, listen to Is Carbon Pricing the Best Way to Mitigate Climate Change?For additional coverage, read Sarfo's analysis in Tax Notes: The Future of Carbon Taxes Could Lie in MethaneFollow us on X:Nana Ama Sarfo: @nanaama_sarfoDavid Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Send us a textTax Notes contributing editor Ryan Finley breaks down the EU Court of Justice's recent ruling that Ireland granted €13 billion of unlawful state aid to Apple and its implications for state aid analysis. For more coverage, read the following in Tax Notes:Irish Finance Minister Defends Tax System After Apple DecisionCJEU Reinstates €13 Billion State Aid Decision Against AppleFollow us on X:Ryan Finley: @ryanmfinleyDavid Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Send us a textAlan McLean, chair of the tax committee at Business at OECD, discusses the developments in the international business tax world during his tenure and the committee's priorities. Listen to our episode with Will Morris, former chair of the tax committee, here: The Tax Diplomat: Reflections From Former BIAC Tax ChairFor more coverage, read the following in Tax Notes:OECD Targets Country Benefits That May Weaken Pillar 2 RulesBusinesses Call for Central Platform for Global Minimum Tax DataGLOBE Permanent Safe Harbor Idea May Boost EU CompetitivenessFollow us on Twitter:Stephanie Soong: @StephanieSoongDavid Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Send us a textDo you have questions about tax policy in the 2024 election? Submit your questions here.Steve Rosenthal of the Urban-Brookings Tax Policy Center and Don Susswein of RSM discuss how Congress should handle agency delegation following the Loper Bright decision. For more from Rosenthal and Susswein, read the following:Congress Can Maintain IRS Rulemaking AuthorityWhat About Vague ‘Delegated' Tax Regulations?For additional coverage, read the following articles in Tax Notes:DOJ, FedEx Contest Loper Bright's Effect in Offset Earnings CaseLoper Bright Casts Doubt on SECA Guidance Plan, Tax Pros SayFollow us on X:David Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Send us a textDo you have questions about tax policy in the 2024 election? Submit your questions here.Tax Notes Capitol Hill reporters Cady Stanton and Doug Sword assess the tax policy items on Congress's slate this fall, from IRS funding to TCJA extenders, and the potential implications of the upcoming elections.For additional coverage, read these articles in Tax Notes:Tax Extenders Menu Heavy With Energy, Business Tax BreaksTax Package Could Be Useful Lame-Duck Launching PointLengthy Tax Extender Wish List Awaits Lame-Duck SessionHouse GOP Taxwriters Warn of Impacts From Letting TCJA ExpireTrump Makes Murky Claim of Quadrupled Taxes if TCJA ExpiresFollow us on X:Cady Stanton: @cady_stantonDoug Sword: @doug_swordDavid Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Send us a Text Message.Javiera Moraga Valverde, a Chilean lawyer and U.S. law firm associate, discusses her research on how tax systems can harm women via gender-neutral tax policies and shares potential solutions.For more, read Moraga Valverde's article in Tax Notes, "Tax Policy: Is Gender Neutrality Enough?"Listen to more Tax Notes Talk episodes from our critical tax theory series:Gender Equality, Tax, and the PandemicRace-Based Poll Taxes and 20th-Century DiscriminationExamining Treasury's Review of Racial Bias in the U.S. Tax CodeIs IRS Tax Enforcement Colorblind?State Tax Authority and Native Americans: Complex and ConvolutedWealth, Inequality, and Taxes in the U.S.Feminism and the Tax CodeTaxes and the LGBTQ CommunityAddressing Racial Inequity in State and Local Tax PolicyThe Tax Code and Economic Justice in AmericaHow Racial Diversity Shaped U.S. International Tax PolicyFollow us on X:Caitlin Mullaney: @MullaneyWritesDavid Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Send us a Text Message.Sarah Lora of Lewis & Clark Law School discusses the personal exemption after the Tax Cuts and Jobs Act and the implications for immigrant families with nonresident dependents. For more, read Lora's paper, "Righting Tax Wrongs for Immigrants."Follow us on X:Robert Goulder: @RobertGoulderDavid Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Send us a Text Message.Leslie McLean, director of the low-income taxpayer clinic at DNA-People's Legal Services, discusses the barriers Navajo Nation members face when filing their taxes and attempting to claim credits. Listen to the first episode in this series, "The Tax Challenges of the Navajo Nation, Part 1."Read Investigations Editor Lauren Loricchio's series:Legislation, Outreach Could Help Tribal Taxpayers Access Tax CreditsScarce Resources Leave Navajo Nation With Few Tax OptionsFor additional coverage, read the following articles in Tax Notes:W&M Advances Tribal Child Support Enforcement BillInside the IRS Representation Roadblock Facing Navajo NationFollow us on X:Lauren Loricchio: @LaurenLoricchioDavid Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Send us a Text Message.Tax Notes investigated the Navajo Nation's tax challenges with the IRS and gathered firsthand accounts of how its members navigate a complex filing system with scarce resources and cultural differences.Investigations Editor Lauren Loricchio interviewed two members of the Navajo Nation: Laura Mike, executive director of the Navajo United Way, and Buu Nygren, president of the Navajo Nation. She also spoke with Nick Mattison, a partner at Feferman, Warren & Mattison, who specializes in consumer law.  For additional coverage, read the following articles in Tax Notes:W&M Advances Tribal Child Support Enforcement BillInside the IRS Representation Roadblock Facing Navajo NationLegislation, Outreach Could Help Tribal Taxpayers Access Tax CreditsScarce Resources Leave Navajo Nation With Few Tax OptionsFollow us on X:Lauren Loricchio: @LaurenLoricchioDavid Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Send us a Text Message.George Ford with the Phoenix Center for Advanced Legal and Public Policy Studies discusses film tax incentives and their effectiveness in attracting business to states.Read Ford's article, "Asking the Right Questions About Film Tax Incentives." For additional coverage, read the following articles in Tax Notes:Maryland Tax Credit Encouraged Apple Production to Film In-StateMichigan House Committee Approves Film Tax Credit LegislationAccountants and Aliens: California Bags 15 Film Projects With Tax CreditGeorgia's Film Tax Credit Is Bigger and More Costly Than Ever, Report SaysNew York Clarifies Eligibility for Expanded Film Tax CreditLouisiana DOR Issues Guidance on Film Tax Credit ChangesFollow us on X/Twitter:David Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Send us a Text Message.Tax Notes contributing editor Marie Sapirie discusses the recent Supreme Court decisions overturning Chevron and defining the statute of limitations period and their potential impact on the future of tax litigation. Listen to our related episodes:Less Is Moore: The Supreme Court's Ruling in Moore v. United StatesPending Supreme Court Cases and the Challenges for Tax PolicyWhat the End of Chevon Deference May Mean For TaxFor additional coverage, read the following articles in Tax Notes:YA Global Pushes Tax Court to Revisit Withholding DecisionAnalysis: Chevron Is Dead. Long Live Skidmore and the APA?Post-Chevron Senate Group Deluging 101 Agencies With LettersLoper Bright Puts Direct File on Shakier Ground, Crapo SaysHouse GOP Chairs Flood Agencies With Loper Bright QuestionsTribune: Loper Bright Merits Review of Partnership Antiabuse RegSupreme Court's Overturning of Chevron Could Cause Tax Shake-UpFollow us on X/Twitter:David Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Send us a Text Message.Ted Peterson of the University of North Texas Ryan College of Business discusses the SALT deduction cap and its potential paths forward as the 2025 sunset date approaches.Read Peterson's article, "The SALT Cap: Looking Beyond 2025."Listen to our previous episode on the SALT cap, "Recapping States' SALT Cap Workarounds."For additional coverage, read the following articles in Tax Notes:Hawaii Enacts Fixes for SALT Cap WorkaroundCalifornia Senate OKs Change to SALT Cap Workaround RulesWays and Means Launches Tax Teams Ahead of 2025 TCJA ExpirationsIt's Policy vs. Politics in 2025's Super Bowl of TaxFollow us on X/Twitter:David Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Send us a Text Message.Tax Notes chief correspondent Amanda Athanasiou discusses the effectiveness of carbon pricing as a climate change mitigation strategy and possible alternative policies. Read Athanasiou's article, "Keeping the Promise of Carbon Taxes in Perspective."Listen to our previous episode on carbon pricing, "Taxing Carbon at the Border." For additional coverage, read the following articles in Tax Notes:Canada's Budget Watchdog Reveals Gag on Carbon Tax DataCarbon Pricing Systems Collected Highest Revenues in 2023Political Messaging Doesn't Aid Carbon Tax Acceptance, Study SaysCarbon Prices Work but the Literature Has Gaps, Study SaysFrance Joins Canada's Emissions Pact Amid Carbon Tax BacklashFollow us on X/Twitter:David Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Send us a Text Message.Tax Notes managing legal reporter Andrew Velarde breaks down the Supreme Court's decision in Moore v. United States and its implications for the future of tax.To hear from the Moores' lawyers, watch the upcoming Taxing Issues webinar here.Listen to our previous Moore episodes:A Recap of SCOTUS Oral Arguments in Moore v. United StatesMoore Money, More Tax Problems? Analyzing Moore v. United StatesFor additional coverage, read these articles in Tax Notes:Moores' Counsel Says Case Signals Court Is Not Open to Novel TaxesSupreme Court Says Transition Tax Is Constitutional in Narrow RulingAnalysis: What's at Stake With Moore v. United States: TranscriptFollow us on Twitter:David Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Send us a Text Message.Tax Notes reporter Sarah Paez discusses the proposed tax plans from the United Kingdom's political parties before their upcoming July 4 election. For more coverage, read these articles in Tax Notes:Tories, Labour, Lib Dems Make Tax Pitches to SMEsU.K. Labour Vows to Improve EU Trade Terms, No Council Tax ReformTories Say Labour Will Hike U.K. Capital Gains Tax Post-ElectionU.K. Labour Party's Tax Plans Could Raise Over £8 BillionU.K. Conservatives Plan Further Cuts to Employee TaxesFor more of Dan Neidle's tax coverage, visit taxpolicy.org.uk.Follow us on Twitter:Sarah Paez: @PaezWritesDavid Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Send us a Text Message.Nina Olson of the Center for Taxpayer Rights and the Tax Analysts board of directors discusses the challenges in preserving taxpayer rights in light of increasing digitalization by the IRS and tax preparation companies.   For more coverage, read these articles in Tax Notes:IRS Seeks to Procure Artificial Intelligence ToolsIRS Modernization Effort Seen as Lacking TransparencyIRS to Make Direct File Permanent, Expand It NationwideIRS Nears Decision on Fate of Direct File; Free File ExtendedAnalysis: The IRS Errs in Its Use of Math Error ProceduresABA Section of Taxation Meeting: Head of Free File Questions Need for Direct FileFollow us on Twitter:Lauren Loricchio: @LaurenLoricchioDavid Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart