Tax Notes Talk Tax Notes

Former IRS Commissioner David Kautter, now with RSM, discusses the recently released report on the feasibility of an IRS-run direct file program.

For additional coverage, read these articles in Tax Notes:
Free Direct-File Pilot Will Launch Next Year, IRS SaysReport of Free File Prototype Irks Top Senate Finance RepublicanUse of Free File Service Dropped This Filing Season, TIGTA FindsWill Free File Alliance Survive Competition From the IRS?

Follow us on Twitter:
Jonathan Curry: @jtcurry005David Stewart: @TaxStewTax Notes: @TaxNotes
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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
Guest Relations: Alexis Hart

Tax Notes reporter Andrea Muse provides an update on the state and federal lawsuits challenging Maryland’s digital advertising tax. 

Listen to our previous episodes on this:
The Fight Over Maryland’s Digital Advertising Tax, Part 1The Fight Over Maryland’s Digital Advertising Tax, Part 2
For additional coverage, read these articles in Tax Notes:
Maryland High Court Hands State Victory in Digital Ad Tax SuitMaryland High Court Focuses on Exhaustion of Remedies in Digital Ad Tax SuitMaryland Urges State High Court to Uphold Digital Ad TaxComcast, Verizon Respond to Professors in Maryland Digital Ad Tax SuitDigital Ad Tax Unconstitutional, Companies Tell Maryland Supreme CourtFourth Circuit Urged to Allow Federal Digital Ad Tax Suit to ProceedMaryland Urges Fourth Circuit to Reject Digital Ad Tax Suit
Follow us on Twitter:
David Stewart: @TaxStewTax Notes: @TaxNotes
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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Professors Bridget Crawford and Victoria Haneman discuss the estate and gift tax and how it could apply to the gifts received by Supreme Court Justice Clarence Thomas.

For additional coverage, read these articles in Tax Notes:
Harlan Crow Dodges Wyden Request for Details on Thomas GiftsWyden May Pursue Harlan Crow’s Tax RecordsWyden Asks Harlan Crow for Details of Gifts to Thomas
In our “Editors’ Corner” segment, Ellen Aprill, the John E. Anderson Professor of Tax Law Emerita at Loyola Marymount University’s Loyola Law School, chats about her Tax Notes piece, “Reviewing For-Profit Philanthropy and the 1969 Tax Reform Act.” 
Follow us on Twitter:
David Stewart: @TaxStewTax Notes: @TaxNotes
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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
Guest Relations: Alexis Hart

Tax Notes reporter Andrew Velarde discusses the penalty dispute in Farhy v. Commissioner and the case’s implications for other penalties and future refund decisions.

For additional coverage, read these articles in Tax Notes:
In Farhy’s Wake, Taxpayer Advocate Renews Call for Penalty ChangeFallout From Farhy on Assessable Penalties Could Be ExtensiveIRS Lacks Assessment Authority for Information Return PenaltiesInformation Return Penalty Assessment Controversy Still SwirlsInformation Return Penalty Assessment Fight Coming to a Head
Follow us on Twitter:
David Stewart: @TaxStewTax Notes: @TaxNotes
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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Professor Kathleen Claussen of Georgetown Law discusses how the proposed regs for the new clean vehicle tax credit affect the EU and other countries without a free trade agreement.

For additional coverage, read these articles in Tax Notes:
Volkswagen EV Gains Tax Credit EligibilityTreasury Balancing Act on EV Tax Credits Leaves Open QuestionsTaxwriters Criticize Trade Rep on EV Tax Credit TransparencyEU and U.S. Draw Closer to Energy Tax Credit DealEU Steps Up Its Efforts to Match U.S. Inflation Reduction Act
Follow us on Twitter:
Sarah Paez: @PaezWritesDavid Stewart: @TaxStewTax Notes: @TaxNotes
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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Professor Samuel Brunson of Loyola University Chicago discusses social media tax scams highlighted in the IRS’s 2023 “Dirty Dozen” list of scams and how to spot this misinformation.

For more, read "Be Wary of Tax Advice on Social Media, IRS Warns," in Tax Notes.

In our “Editors’ Corner” segment, Robert van Brederode, the founding partner of BrederodeTax LLC, chats about his Tax Notes piece, “Disclosure of Presidential Tax Returns Violates Right to Privacy.” 

Follow us on Twitter:
Cady Stanton: @cady_stantonDavid Stewart: @TaxStewTax Notes: @TaxNotes
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This episode is sponsored by Practising Law Institute. For more information, visit pli.edu/taxplanning23.

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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
Guest Relations: Alexis Hart