The manufacturing industry is urging Treasury to reform the research credit by reducing compliance burdens and allowing factory-floor research to qualify for the credit. Read more: https://taxnotes.co/4bIwFFw

"How will U.S. Customs and Border Protection return approximately $175 billion in ill-gotten tariff receipts to legions of anxious importers? There’s good reason for the government not to drag its feet," Robert Goulder argues.

The IRS’s sharing of taxpayer data with U.S. Immigration and Customs Enforcement violates the law and contravenes Congress’s authority, according to an amici brief filed by lawmakers. Read more: https://taxnotes.co/4dcnvSO

Who gets to see your taxes? Robert Goulder and @joethorndike.bsky.social discuss how public opinion has shaped taxpayer privacy laws from the early days of the income tax to immigration enforcement today.

Opinion: @joethorndike.bsky.social argues that the movement of both the Republican and the Democratic parties toward implementing an income tax paid by fewer Americans is a bad idea.

🎙️ NEW: 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.

Uber filed fraudulent tax forms after its lax screening process permitted applicants to use other people’s personal information to become drivers for the service, according to a newly filed class action lawsuit.

Sen. Rick Scott, R-Fla., is seeking compensatory damages from a former government contractor after his tax information was illegally disclosed by a former employee to several media outlets. Read more: https://taxnotes.co/4lW7BhQ

A recent IRS motion that included citations “hallucinated” by artificial intelligence could be a harbinger of more AI use — and misuse — by government attorneys, paralegals, and administrative staff in Tax Court cases, tax professionals say. Read more: https://taxnotes.co/4bYL4xk

"You may find that these high tariffs that you like so much prove to be enormously unpopular, like most regressive taxes are unpopular," @joethorndike.bsky.social said. "And so at the end of the day, it can revive interest in progressive alternatives."

Some criminal tax defense lawyers fret that the IRS’s proposal reinforcing the full payment condition of its voluntary disclosure program could create inequity by allowing the well-off to pay their way out of tax charges.

Americans don’t love taxes (does anyone?) but they have an even bigger issue with tax collectors.

Perspective: Nana Ama Sarfo discusses the upcoming potential renewal of the WTO e-commerce moratorium, and how the debate has expanded as some countries call for increased research into the moratorium's effects on the digital economy.

In the latest episode of "History Is Taxing," Robert Goulder and @joethorndike.bsky.social explore tax collection throughout U.S. history, from tariffs to tax returns, and how the past has shaped Americans’ perception of tax. 🎧 Listen wherever you get your podcasts.

Treasury Secretary Scott Bessent is no longer serving as acting IRS commissioner but will continue performing duties of the vacant role, according to the IRS.

Where did the SALT deduction come from? Watch Robert Goulder and Joseph Thorndike trace the origins of the state and local tax deduction from its early role in defining state sovereignty to the politics that led to today’s cap. 👇

Convicted sex offender Jeffrey Epstein established tax-advantaged trusts that could help shield his assets after he was indicted in 2006 for soliciting prostitution in Florida, according to documents released by the Justice Department.

New fees will be added to advertisers’ bills for Meta platform ads shown in jurisdictions that enforce location-specific taxes, including digital services taxes in EU countries, Turkey, and the United Kingdom. Read more: https://taxnotes.co/4dlSzPQ

What is the story behind the SALT deduction? This week, Robert Goulder and Joseph Thorndike trace the origins of the state and local tax deduction from its early role in defining state sovereignty to the politics that led to today’s cap. Listen now 👇

How revolutionary are Trump accounts? Carrie Brandon Elliot compares section 530A child savings accounts with similar accounts in other countries in her latest perspective piece. 👇

"It's kind of ironic that pillar 2 was supposed to set a floor on tax competition, and yet the side-by-side system may end up fueling more tax competition." Check out Stephanie Soong's discussion about the OECD’s recent pillar 2 side-by-side package deal and how countries are adapting. 👇

How did tariffs make the income tax? Watch Robert Goulder and @joethorndike.bsky.social explain how America’s first tariffs shaped the nation’s fiscal policy and set the stage for today’s federal income tax. 👇

📞 Calling all students! We are accepting submissions for this year's Tax Notes Student Writing Competition through June 30. Enter your paper before it's too late! Learn more: taxnotes.com/students

A bicameral pair of progressive lawmakers introduced legislation that would establish an annual wealth tax on billionaires and direct the revenue to policies benefiting low- and middle-income Americans. Read more: https://taxnotes.co/4l4r8vT

Could tariffs really replace the income tax? In the first episode of “History Is Taxing,” Robert Goulder and @joethorndike.bsky.social explore how America’s first tariffs shaped the nation’s fiscal policy and set the stage for today’s federal income tax. 🎧 Listen now: https://taxnotes.co/47jDGty

"After enduring decades of futility in transfer pricing litigation, the IRS’s fortunes appeared to shift in recent years. But will its string of successes hold up?" Read Ryan Finley's latest perspective piece. 👇

"The world is moving fast. IRS is now trying to catch up to everyone," Rozeta Atlas said. "So my advice is that they need to be able to be on parity with them. Data is key, and being able to manage data really well is going to be super important."

A foreign hedge fund is doubling down on its argument that the Tax Court wrongly held that it was engaged in a U.S. trade or business because of its U.S. fund manager’s activities. Read more: https://taxnotes.co/4l2mjU2

President Trump lauded Republicans’ tax law and announced a plan to provide an account vehicle for a $1,000 annual retirement savings match for Americans without an employer-sponsored retirement plan.

President Trump has vowed that the U.S. Supreme Court's decision striking down his signature tariffs is not the last word, even as Democrats dig in on an anti-tariff stance. Read more: https://taxnotes.co/4rDcRJc

IRS statistics from the first two weeks of the filing season indicate that taxpayers are seeing bigger refunds on average versus a year ago, but observers caution the trend could shift as more returns are processed.

The IRS has awarded millions of dollars’ worth of contracts to Palantir Technologies, a company embroiled in controversy over reports that it is helping the Trump administration build a searchable database of tax data and other information about U.S. citizens. Read more: https://taxnotes.co/4roK8Ye

The time to tax AI is now! Before it’s too late. Full transcript of my podcast with @polcz.bsky.social and @taxnotes.com below. www.forbes.com/sites/taxnot...

"Wage inequality is rising. According to Investopedia, the ratio of CEO pay to average worker pay in 2025 was 348-to-1." Perspective: Carrie Brandon Elliot reviews government measures to curtail growth in executive compensation and the debate surrounding their effectiveness.

A group of Democratic lawmakers is asking Treasury and the IRS to detail their plans to expand the use of Free File following the end of Direct File program, as the 2026 filing season heats up. Read more: https://taxnotes.co/4anpfXE

Excited to share a new podcast I’m launching with my @taxnotes.com colleague Robert Goulder: “History Is Taxing!” In each episode, we'll you give you the backstory on a major tax issue—from tariffs to taxpayer privacy to IRS reform. Follow the show at taxnotes.co/historypodcast

Tax poetry is our favorite way to celebrate Valentine's Day! The entries to our #TaxValentines contest get more creative every year. 💗 Check out some of the fan favorites published in our magazines: https://taxnotes.co/4tHS7S3

New York City Mayor Zohran Mamdani (D) will soon be proposing legislation to reform the city’s property tax system. Read more: https://taxnotes.co/4bU3YG2

Concerned about AI? I am, too. And I think tax policy can help counteract its worst effects. Our new podcast taping with @taxnotes.com just dropped. We summarize our article from Columbia Journal of Tax Law, "Sharing the Algorithm." (No paywall) taxnotestalk.taxnotes.com/124942/episo...

The IRS shared confidential taxpayer information with U.S. Immigration and Customs Enforcement in an exchange that may have conflicted with legal safeguards, according to new Justice Department filings. Read more: https://taxnotes.co/4twpPcP

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