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Tax Notes Talk

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Tax Notes Talk

Tax Notes

Trump’s IRS Lawsuit and Settlement: What Comes Next?

June 25, 2026 11:00pm 29 min

Brandon DeBot of the Tax Law Center at New York University discusses President Trump’s lawsuit and subsequent settlement with the IRS, where things stand with the "Anti-Weaponization" Fund, and potential legal ramificati...

The High Cost of Raising Kids and State Tax Solutions

June 18, 2026 11:00pm 11 min

Tax Notes reporter Kennedy Wahrmund discusses how states are increasingly turning to tax policy to address the high costs of raising children. For more, read Wahrmund's article in Tax Notes, "Tax Policy Becoming a Key To...

Universal Basic Income, AI, and Tax Policy

June 11, 2026 11:00pm 16 min

Tax Notes contributing editor Carrie Brandon Elliot discusses the rising interest in universal basic income, especially as artificial intelligence disrupts the job market, and the role of tax policy in paying for it.For ...

Liberty Global and the Economic Substance Doctrine

June 04, 2026 11:00pm 38 min

Brian Reed of Alvarez & Marsal discusses the application of the economic substance doctrine in Liberty Global Inc. v. United States and the questions raised by the Tenth Circuit's interpretation.For more, read the follow...

The Side-by-Side Package Deal and International Tax Cooperation

May 28, 2026 11:00pm 40 min

Four international tax policy experts discuss the details of the OECD side-by-side package deal on the global minimum tax framework and how implementation is going both in the United States and abroad. For the entire dis...

How AI Bias Affects State Audit Selection

May 21, 2026 11:00pm 30 min

Tax Notes reporters Paul Jones and Emily Hollingsworth discuss how bias in artificial intelligence can affect automated systems that select taxpayers for audits and what their investigation of California's and New York’s...

BEPS 3.0? What's Next for International Tax Cooperation

May 14, 2026 11:00pm 51 min

Three policy experts discuss the uncertain future of the OECD's global tax framework amid stalled progress and waning consensus, during a live recording from the American Bar Association Section of Taxation May meeting.F...

The Hidden Burden of State Tax Debt Collections

May 07, 2026 11:00pm 25 min

Professor Sakinah Tillman of the University of the District of Columbia David A. Clarke School of Law discusses how the complexities of state tax debt collections disadvantage low-income taxpayers.For more, read Tillman'...

Can Tax Policy Address the Childcare Crisis?

April 30, 2026 11:00pm 25 min

Professor Lauren Shores Pelikan of the University of Missouri School of Law discusses her proposal to create a tax benefit for individual childcare service providers to ease costs for working parents.For more on Shores P...

Ex-IRS Official Talks Immigration Enforcement, Artificial Intelligence

April 23, 2026 11:00pm 39 min

Former IRS Criminal Investigation division Chief Guy Ficco examines the agency's future, including immigration enforcement and the use of artificial intelligence, as his decades-long tenure ends.For more on the IRS Crimi...

The European Commission’s 2026 Tax Outlook

April 16, 2026 11:00pm 54 min

Benjamin Angel, director of direct taxation at the European Commission’s Directorate-General for Taxation and Customs Union, discusses the EU’s biggest tax challenges right now, including windfall taxes and the side-by-s...

Clean Energy Tax Credits: New Guidance and Industry Response

April 09, 2026 11:00pm 30 min

Jennifer Bernardini of PwC discusses the recently released guidance for the material assistance and prohibited foreign entity rules affecting some of the clean energy credits in the One Big Beautiful Bill Act.For more, r...

The Tax Provision Worsening the Affordable Housing Crisis

April 02, 2026 11:00pm 32 min

Tax Notes senior reporter Cady Stanton investigated a provision of the low-income housing tax credit and talked to housing advocates and tenants about how a 1990s tax policy has affected affordable housing.   Stanton int...

Taxation in Outer Space: How Countries Could Vie for Star Power

March 26, 2026 11:00pm 35 min

Erika Isabella Scuderi, visiting assistant professor of tax law at the University of Florida’s Levin College of Law, discusses her proposal for establishing taxing rights in outer space. For more, read Scuderi's article,...

Going, Going, Gone: The Supreme Court Ruling on Trump’s IEEPA Tariffs

March 19, 2026 11:00pm 38 min

Tax Notes contributing editor Robert Goulder discusses the Supreme Court's ruling invalidating the tariffs set in place by President Trump and what to expect for refunds. Subscribe to History Is Taxing today for free: ta...

Could Tariffs Replace the Income Tax? Lessons From U.S. History (From History Is Taxing)

March 12, 2026 11:00pm 35 min

Tax Notes Talk presents History Is Taxing, our new podcast exploring the tax origins of today’s biggest topics, connecting the present to the past with tax experts Robert Goulder and Joseph J. Thorndike of Tax Notes. In ...

Tax Court Chief Judge Talks AI and Transparency

March 05, 2026 11:00pm 45 min

U.S. Tax Court Chief Judge Patrick Urda discusses the effects of the IRS’s staff changes and generative AI on the court and its continued evaluation of online access to documents. Listen to our episode with Judge Kerriga...

Pillar 2 Project Continues: Updates on the OECD

February 26, 2026 11:00pm 9 min

Tax Notes chief correspondent Stephanie Soong discusses the OECD’s recent pillar 2 side-by-side package deal and how countries are adapting to the new landscape. For related tax news, read the following in Tax Notes:U.S....

Upgrading the IRS Through Tech and Automation

February 19, 2026 11:00pm 17 min

Rozeta Atlas of HubSync discusses the IRS’s plan to overhaul its legacy IT systems and what a modernized agency may mean for practitioners.For related tax news, read the following in Tax Notes:Palantir Contracts Under Sc...

Taxing Generative AI: The Future of Tax Policy and Tech

February 12, 2026 11:00pm 26 min

Professors Jeremy Bearer-Friend and Sarah Polcz discuss their recent paper, “Sharing the Algorithm: The Tax Solution to Generative AI,” which outlines their proposal for taxing generative AI companies.For more, read Bear...

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