Title 26

Benjamin Lehman, CPA

Title 26 is a podcast about taxes, tax policy, and the future of the American tax system. Hosted by CPA Ben Lehman, the show explores the reasoning behind the tax code, common misconceptions, current legislation, and ideas for reform. Rather than focusing on tax preparation, Title 26 examines why the rules exist, what problems they were designed to solve, and how they could be improved.

Episodes

  1. Jul 4

    From Whatever Source Derived

    What makes income taxable? Many taxpayers believe a Form 1099 or W-2 determines whether income must be reported. In this episode, CPA Ben Lehman examines Section 61 of the Internal Revenue Code, the phrase “from whatever source derived,” and why taxable income is determined by law rather than information reporting forms.

  2. Jun 20

    Why Title 26 Exists

    Welcome to Title 26. In this introductory episode, CPA Ben Lehman discusses the origins of the federal income tax, the Revenue Act of 1913, and the purpose of this podcast: exploring the logic, history, and policy behind the American tax system.

  • 2 Episodes

About

Title 26 is a podcast about taxes, tax policy, and the future of the American tax system. Hosted by CPA Ben Lehman, the show explores the reasoning behind the tax code, common misconceptions, current legislation, and ideas for reform. Rather than focusing on tax preparation, Title 26 examines why the rules exist, what problems they were designed to solve, and how they could be improved.

Information

  • Creator
    Benjamin Lehman, CPA
  • Years Active
    2026
  • Episodes
    2
  • Rating
    Clean
  • Copyright
    © Benjamin Lehman, CPA
  • Show Website
    Title 26