We believe tax administration works better in the open. 🔎 FOIA Findings brings you: • The documents we obtain via FOIA • What they reveal • Why they matter for tax professionals and the public ➡️ Get the monthly transparency update: https://taxnotes.co/4p1PTcz

An effort to overturn Trump administration guidance that Democrats say undermines the corporate alternative minimum tax when applied to partnerships failed to advance in the Senate.

Citizens for Equality in Tax Enforcement has urged @ronwyden.bsky.social to investigate why the IRS has failed to finalize proposed regulations that would designate Malta pension plans as a listed transaction. Read the story in @taxnotes.com bit.ly/4a9F2ZR

When the IRS moved to curb abuse of Malta pension plan arrangements, advisers turned to a powerful Washington tax lobbyist for help. @laurenloricchio.bsky.social & @chandrawallace.bsky.social explain how Kenneth Kies was engaged by a company offering Malta pension plans: https://taxnotes.co/4aEAN8O

"Americans are broadly (if not uniquely) hostile to taxes," @joethorndike.bsky.social writes. "Which is puzzling, since Americans also tell pollsters that they prefer progressive taxes. What explains the disconnect?" Read the full #TaxHistory perspective. 👇

⏰ Last chance: Today’s the deadline! Applications for the 2026 Tax Analysts Award of Distinction in U.S. Federal Taxation close today (February 6). 🚨 Nominate —for free — a leader advancing transparency and innovation in federal tax: awards.taxanalysts.org

So excited to be part of this new Tax Notes podcast. Coming soon!

We're thrilled to introduce a new Tax Notes podcast, "History Is Taxing!” Join Robert Goulder and @joethorndike.bsky.social on March 3 as they unpack the origins of today's biggest tax topics, from tariffs to taxpayer privacy. 🎧 Follow wherever you get your podcasts: taxnotes.co/historypodcast

Ex-minister Peter Mandelson resigned from the U.K. House of Lords after the government confirmed that it has referred files to the police following reports Mandelson leaked market-sensitive government tax plans to Jeffrey Epstein in 2009. Read more: https://taxnotes.co/4c9J0TC

In the wake of President Trump’s $10 billion lawsuit against Treasury and the IRS, a House Democratic taxwriter plans to introduce legislation to prevent sitting presidents from profiting from lawsuits against the U.S. government. Read more: https://taxnotes.co/3M9q9h1

A group of mostly Democratic senators is demanding answers about the 2025 taxpayer data sharing agreement between the IRS and U.S. Immigration and Customs Enforcement. Read more: https://taxnotes.co/4rtS2iN

NEW: Damien Martin and Tony Nitti of EY discuss the second three of their top six tax cases of 2025, focusing on what qualifies as a deduction. 📽️ Watch now or listen wherever you get your podcasts.

"The integrity of the tax system demands that bad actors be prosecuted. But enforcement initiatives are also resource-intensive," Marie Sapirie writes. "How will the IRS balance the potentially nationwide benefits-fraud investigation with its myriad other priorities?"

📢 Deadline extended! The Tax Analysts Award of Distinction in U.S. Federal Taxation is open until February 6. #TaxTwitter, help us recognize leaders advancing transparency and innovation in #tax. 👉 Enter free: awards.taxanalysts.org

President Trump has filed a $10 billion lawsuit against Treasury and the IRS for damages from the unauthorized leak of his tax return information by an IRS contractor employed by Booz Allen Hamilton Inc.

New: @cadystanton.bsky.social explains how, absent Congress, protecting LIHTC-funded housing has fallen to states. Check out part two of her investigative series, "Priced Out: How a 1990s Policy is Worsening the Housing Crisis." 👇

Ever wonder what’s inside the IRS records released through FOIA? We dig in so you don’t have to. Subscribe to FOIA Findings for monthly insights, data, and documents that bring tax administration into the open. 🔍 Sign up: https://taxnotes.co/4p1PTcz

Congress gave developers flexibility. It’s costing people their homes. Read the latest Tax Notes investigation from @cadystanton.bsky.social, outside the paywall: https://www.taxnotes.com/featured-news/congress-gave-developers-flexibility-its-costing-people-their-homes/2026/01/26/7tx2v

A group of Democratic lawmakers are asking federal watchdogs to investigate the diversion of nearly 1,800 IRS Criminal Investigation division staff to immigration enforcement efforts. Read more: https://taxnotes.co/4k2QZE2

NEW: Damien Martin and Tony Nitti of EY analyze the first three of their top six tax cases from 2025, focusing on what constitutes income. 👇 📽️ Watch now or listen wherever you get your podcasts: taxnotes.co/podcast

Government revenues from corporate income tax collections plummeted 32 percent over the last half of 2025 as businesses retroactively wrote off research and development and other expenses. Read more: https://taxnotes.co/4pQWMhi

Efforts to address the racial disparities in the IRS’s audit selection process appear to have stagnated as the agency has undergone significant upheaval during the first year of the second Trump administration.

EU member states and the European Commission are divided over how far to go in response to President Trump’s push to purchase Greenland and tariff threats, while the United Kingdom focused on de-escalating trade tensions. Read more: https://taxnotes.co/4pOyJPS

Our inaugural State & Local Tax Award of Distinction winner set a powerful precedent for impact and innovation in tax policy. The Federal category is next. This could be you. Nominate today: awards.taxanalysts.org

Unbeknownst to Colette Barff, Delaware seized Microsoft shares that she earned while working for the company in South Africa and sold them for $200,000. When she found out years later, they were worth $2 million. Continue reading: https://taxnotes.co/49sMCP6

"The expert consensus against Trump’s aggressive tariff policy is both broad and compelling," Joseph Thorndike writes. "But taken at face value, it can obscure certain complexities of tariff incidence." Read more: https://taxnotes.co/4qPDcms

Some IRS employees who participated in the deferred resignation program have yet to receive annual leave or annuity payments, with no clear answers for the delay. Read the full story outside the paywall: https://taxnotes.co/49WVegT

Treasury and the IRS plan to issue one more notice on the corporate alternative minimum tax before issuing a reproposed package of rules at the end of 2026. Read more: https://taxnotes.co/4jFIhLO

The IRS may have avoided the worst-case scenario of cuts to its annual funding from Congress, but the agency’s billion-dollar hit to its budget is still a troubling development, according to tax watchers. Read more: https://taxnotes.co/3LKPT31

Among the impediments to the House and Senate’s hopeful rush toward avoiding another shutdown is that at no time this century has a Congress under one-party control been this far apart on IRS funding. Read more: https://taxnotes.co/3NF4HRe

"Readers have asked whether I consider liquidation a protestable decision," Robert Goulder writes. "The short answer is that it doesn’t matter what I think or what legal scholars think. It matters what CBP thinks, and ultimately what federal courts think." https://taxnotes.co/3YpH2Xo

With a looming 2027 deadline for a #UNTaxConvention, significant challenges remain. In an interview with @taxnotes.com, our researcher Frederik Heitmüller flagged fundamental questions on how it will function in practice and relate to existing tax agreements: ow.ly/bnxP50XTYNg #TaxExperts

The IRS announced that the 2026 filing season will open on January 26, putting to rest concerns that the new tax law could push back the date. Read more: https://taxnotes.co/452h3cc

After seeing seven different commissioners, the IRS ended 2025 with a leader whose position didn’t exist two months ago. IRS CEO Frank Bisignano is positioned to lead the tax agency through the next filing season and beyond, according to observers. Continue reading: https://taxnotes.co/44Ww8Mu

New York Democratic Gov. Kathy Hochul's fiscal 2027 budget proposal will include a temporary income tax deduction for up to $25,000 in tips. Read more: https://taxnotes.co/49nBgdD

Stakeholders, including governments and business groups, are cheering an OECD political agreement on a pillar 2 side-by-side safe harbor, but nongovernmental organizations slammed the deal, saying it undermines years of progress on corporate taxation. Read more: https://taxnotes.co/49qfaas

After months of negotiations, the OECD inclusive framework on base erosion and profit shifting has approved several safe harbors, including one that will shield U.S. multinational enterprise groups from some global minimum tax rules. Read more: https://taxnotes.co/44WNHvO

Critics remain skeptical of a prominent artificial intelligence nonprofit’s mission following its recent corporate restructuring and believe it could establish a troubling new precedent in the exempt organization sector. Read more: https://taxnotes.co/4qumhp9

What were this year's top trending Google searches? It wasn’t just the tax world glued to the One Big Beautiful Bill Act as it made its way through Congress. The giant tax bill ranked fifth in Google Trends searches and No. 1 in trending news for the year. Read more: https://taxnotes.co/3MEeZAS

The government hides some of the most important stories in the documents you can’t easily see. That’s why we created FOIA Findings — a monthly look at what public records reveal about tax policy and tax administration. 📬 Subscribe: https://taxnotes.co/4p1PTcz

Pop superstar Britney Spears has filed a Tax Court petition to contest an IRS deficiency notice that asserts she owes $721,000 in taxes and penalties. Read more: https://taxnotes.co/49flBxd

"One of the common themes you'll see about what could be done with this tariff revenue is that there's a big proposal, but the math doesn't always add up on it," Jonathan Curry explains.

"The Brazilian digital detox tax is drafted in a manner that, under the parameters of section 899, appears like a 'discriminatory tax,' even though it is framed as a child-protection measure rather than a classic DST," Nana Ama Sarfo writes.

"Most histories of American democracy start with voting rights or constitutional design," Joe Thorndike writes. "But Vanessa Williamson begins with a different focus: She wants to know who’s picking up the tab." Read the review of @vanessawilliamson.bsky.social's book: https://taxnotes.co/4qfVZHm

Exclusive: The IRS has expanded the scope of prerevenue businesses that can qualify for tax-free treatment in a spinoff to include mining and extraction. Read more: https://taxnotes.co/48VU1og

The Trump administration has redirected money allocated for subsidizing military housing to provide a one-time, tax-exempt bonus for certain active members of the armed forces. Read more: https://taxnotes.co/4oZC2mZ

NEW: The EU seems ready to move forward with the OECD's pillar 2 plan after its three most resistant member states — Estonia, Poland, and the Czech Republic — lifted their reservations to the side-by-side package system. Read more: https://taxnotes.co/4pEzewN

Transparency has always been part of our mission. Now it has its own newsletter. Introducing FOIA Findings — where we unpack records obtained via the Freedom of Information Act to shed light on tax policy and tax administration. 📬 Subscribe: https://taxnotes.co/4p1PTcz

A circuit court seemed torn during oral arguments as it considered its ability to hear a collective bargaining case brought by a labor union that represents federal employees at Treasury and the IRS. Read more: https://taxnotes.co/44xlX0y