Tax Notes Talk Tax Notes

Monte Jackel of Jackel Tax Law discusses partnership taxation rules and the role they play in former President Trump’s ongoing IRS audit.For more, read the article from ProPublica and The New York Times, "IRS Audit of Trump Could Cost Former President More Than $100 Million." For more on Trump's taxes, listen to Trump’s Tax Returns and the Future of Transparency. For additional coverage, read these articles in Tax Notes:Analysis: The Worthlessness Deduction for Partnership Interests: An...

Tax Notes senior legal reporter Nathan Richman discusses the tax implications of the recent financial controversies surrounding Los Angeles Dodgers player Shohei Ohtani and his former translator.For additional coverage, read these articles in Tax Notes:Ohtani’s Ex-Translator Agrees to Plead Guilty to Tax ChargeTax May Still Come to Bat in Saga of Ohtani’s TranslatorCalifornia Proposal Would Urge Congress to Block Ohtani-Type Deferred PayOhtani's Dodgers Contract Draws California Controller's ...

Libin Zhang and Kristin Hickman discuss the broader implications of Moore v. United States and the challenges to the Chevron doctrine during a live recording from the American Bar Association Section of Taxation May meeting. For related episodes, listen to:What the End of Chevron Deference May Mean for TaxA Recap of SCOTUS Oral Arguments in Moore v. United StatesFor additional coverage, read these articles in Tax Notes:Late Chevron Challenge to Split-Dollar Regs Falls Flat...

Mary Wood of Meadows Collier discusses recent updates on the employee retention credit, from the IRS’s moratorium on new claims to the potential effect of pending legislation. For more episodes on the employee retention credit, listen to:IRS Key Updates: ERC, EITC, and Government Shutdown PlansThe Employee Retention Credit: Scams and SuccessesFor additional coverage, read these articles in Tax Notes:Pandemic Relief Fraud Scheme Shut Down, TIGTA SaysIRS Leaves Door Open to Resume ERC Volu...

Professor Yariv Brauner of the University of Florida Levin College of Law discusses the challenges facing residence-based taxation and his proposal for a new way to tax individuals. For more, read Brauner's article, "Taxing People, Not Residents."In our “Editors’ Corner” segment, Andrey Yushkov, senior policy analyst for the Tax Foundation, chats about his coauthored Tax Notes piece, “Long-Term Trends in State Personal Income Tax.” Follow us on Twitter:David Stewart: @TaxStewTax Notes: @...

Frank Agostino of Agostino & Associates discusses two pending Supreme Court cases, their potential effects on the Chevron doctrine, and their implications for the tax world.Listen to our latest episode on Moore here: A Recap of SCOTUS Oral Arguments in Moore v. United States For additional coverage, read these articles in Tax Notes: Late Chevron Challenge to Split-Dollar Regs Falls FlatStates Are Moving Away From Judicial Deference, Practitioners SayPetitioner Asks S...