Tax Notes Talk

Send us a textTax Analysts Chief Content Officer Jeremy Scott reviews the 2021 developments in U.S. tax legislation and speculates what lies ahead in 2022. For additional coverage, read these articles in Tax Notes: Schumer Vows Build Back Better Vote as Manchin, Dems SquabbleBuild Back Better Act Will Drag on Into New YearChild Credit Deadline Adds Pressure to Reconciliation EffortsUncertainty Mars Future of Advance Child Credit AdministrationRepublican Senators Eye Legislative Fix for Crypto RulesHouse Sends Infrastructure Bill to Biden, With Pledge to Do MoreFollow us on Twitter:David Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the UC Irvine School of Law's Graduate Tax Program. For more information, visit the-tare.com.This episode is sponsored by SafeSend. For more information, visit safesend.com.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Christa Goad

Send us a textTax Notes reporters recap some of the unusual tax stories they covered in 2021, from an international basketball player’s tax troubles to a court fight in India over a Michael Jackson concert tax. Listen to the following related podcast episodes:Year-End Collection: Tax Oddities of 2020Year-End Collection: Tax Oddities of 2019Year-End Collection, Volume 2: Tax OdditiesYear-End Collection, Volume 1: Tax OdditiesFor additional coverage, read these news articles in Tax Notes: Texas Senator: Curb Sports Team Incentives Over Mavericks' Anthem DustupEx-NBA Player Hit With Tax, Wire Fraud Charges for Chinese PlayFrench Tax Authorities Can Use Social Media Data to Catch FraudBeat It! Tax Waived on 1996 Michael Jackson Concert in MumbaiFollow us on Twitter:David Stewart: @TaxStewTax Notes: @TaxNotesRobert Goulder: @RobertGoulderSarah Paez: @PaezWrites**This episode is sponsored by the UC Irvine School of Law's Graduate Tax Program. For more information, visit the-tare.com.This episode is sponsored by SafeSend. For more information, visit safesend.com.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Christa Goad

Send us a textBenjamin Alarie with Blue J Legal discusses how technology is influencing and changing the tax field and the future of tax jobs.For the related episode mentioned in the intro, listen to Teaching Tomorrow’s Tax Pros.For additional coverage, read these articles in Tax Notes: Business of Tax: AI Brings Uncertainty and Opportunity to Tax PracticeBusiness of Tax: The Emergence of the High-Tech AccountantBusiness of Tax: Why Aren’t Accounting Firms Hiring Accountants?Follow us on Twitter:David Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the UC Irvine School of Law's Graduate Tax Program. For more information, visit the-tare.com.This episode is sponsored by SafeSend. For more information, visit safesend.com.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Christa Goad

Send us a textAdam Feinberg with Miller & Chevalier discusses air travel taxation, how it affects passengers, and the biggest issues for airlines. In our “In the Pages” segment, Timothy Noonan, partner with Hodgson Russ, chats about his recent Tax Notes piece, "The Nuts and Bolts of New York’s 548-Day Rule, Revisited." For additional coverage, read these articles in Tax Notes:Wisconsin Justices Affirm Denial of Property Tax Break for AirlinesGeorgia Moves to End Jet Fuel Tax Break After Delta Slams Voter LawFor a related episode, listen to Aviation Taxes: Ready For Takeoff.Follow us on Twitter:David Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.This episode is sponsored by SafeSend. For more information, visit safesend.com.This episode is sponsored by the UC Irvine School of Law's Graduate Tax Program. For more information, visit the-tare.com.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Christa Goad

Send us a textCarl Davis of the Institute on Taxation and Economic Policy discusses the biggest trends in state tax policy this year and those likely next year, including the implications of the Build Back Better Act. For additional coverage, read these articles in Tax Notes:Arkansas Taxwriters Float Plan to Cut Income TaxesMaryland AG: Digital Ad Tax Is Not a Penalty for TIA PurposesNew Mexico Governor Proposes Sales Tax CutGeorgia House Panel Advances IRC Conformity Bill Texas, Washington Voters Weigh In on Tax PolicyOhio Pot Legalization, Taxation Effort Can Gather SignaturesExisting Tax Rules May Already Serve Pot Tax TransitionFor related episodes, listen to:The Fight Over Maryland’s Digital Advertising Tax, Part 1The Fight Over Maryland’s Digital Advertising Tax, Part 2The State Fight to Eliminate the Federal Restriction on Tax CutsFollow us on Twitter:David Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.This episode is sponsored by SafeSend. For more information, visit safesend.com.This episode is sponsored by the UC Irvine School of Law's Graduate Tax Program. For more information, visit the-tare.com.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Christa Goad

Send us a textMike Kowis, author of American Tax Trivia: The Ultimate Quiz on U.S. Taxation, challenges the Tax Notes Talk team to a game of tax trivia and discusses his new book. In a special “In the Pages” segment, Tax Notes International columnist Peter Mason chats about his new book, Building Better Taxes. Listen to related episodes:Stranger Than Fiction: Lessons From Odd Tax Facts of YoreFrom Henry VIII to James Bond: Weird Tax Facts Throughout HistoryFollow us on Twitter:Robert Goulder: @RobertGoulderStephanie Soong Johnston: @SoongJohnstonDavid Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by SafeSend. For more information, visit safesend.com.This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Christa Goad

Send us a textIn the second of a two-episode series, Professor Richard D. Pomp of the University of Connecticut School of Law discusses his views on the federal lawsuit challenging Maryland’s digital advertising tax. Listen to the first episode in the series: The Fight Over Maryland’s Digital Advertising Tax, Part 1For additional coverage, read these articles in Tax Notes:Practitioner Slams Maryland’s New Digital Advertising TaxMaryland AG Argues for Dismissal of Verizon, Comcast Digital Ad Tax SuitFederal Judge Recuses Herself From Maryland Digital Ad Tax CaseMaryland Digital Ad Tax Plaintiffs Won't Reveal Some MembersTIA Not a Barrier to Maryland Digital Ad Tax Suit, Plaintiffs Argue Tax Law Professors Aid Maryland in Digital Ad Tax SuitMaryland Digital Ad Tax Suit Not Ripe, AG ArguesFollow us on Twitter:Lauren Loricchio: @LaurenLoricchioDavid Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by SafeSend. For more information, visit safesend.com.This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Christa Goad

Send us a textIn the first of a two-episode series, Professor Young Ran (Christine) Kim of the University of Utah College of Law discusses her views on the federal lawsuit challenging Maryland’s digital advertising tax. Listen to our last episode on the digital advertising taxes: Digital Advertising Taxes and the StatesFor additional coverage, read these articles in Tax Notes:Practitioner Slams Maryland’s New Digital Advertising TaxMaryland AG Argues for Dismissal of Verizon, Comcast Digital Ad Tax SuitFederal Judge Recuses Herself From Maryland Digital Ad Tax CaseMaryland Digital Ad Tax Plaintiffs Won't Reveal Some MembersTIA Not a Barrier to Maryland Digital Ad Tax Suit, Plaintiffs Argue Tax Law Professors Aid Maryland in Digital Ad Tax SuitMaryland Digital Ad Tax Suit Not Ripe, AG ArguesFollow us on Twitter:Lauren Loricchio: @LaurenLoricchioDavid Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by SafeSend. For more information, visit safesend.com.This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Christa Goad

Send us a textProfessor Goldburn P. Maynard Jr. of the Indiana University Kelley School of Business discusses the U.S. tax code’s effect on wealth inequality and how race has shaped the distribution of wealth. Listen to more Tax Notes Talk episodes from our critical tax theory series:Feminism and the Tax CodeTaxes and the LGBTQ CommunityAddressing Racial Inequity in State and Local Tax PolicyThe Tax Code and Economic Justice in AmericaHow Racial Diversity Shaped U.S. International Tax PolicyFollow us on Twitter:Joe Thorndike: @JThorndikeDavid Stewart: @TaxStewTax Notes: @TaxNotesSources mentioned in the intro:Institute for Policy Studies analysisBrookings data**This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.This episode is sponsored by SafeSend. For more information, visit safesend.com.This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Christa Goad

Send us a textNational Taxpayer Advocate Erin Collins discusses the effect of the COVID-19 pandemic on taxpayers, recent IRS program changes, and what’s to come from the annual Taxpayer Advocate Service report to Congress. In our “In the Pages” segment, David Hasen, a professor at the University of Florida Levin College of Law, chats about his recent Tax Notes piece, "Three Cheers for Proposed Changes to Partnership Debt Basis Allocation Rules." For additional coverage, read these articles in Tax Notes:Private Tax Collection Shake-Up as One Contractor Replaces TwoHouse Panel Approves IRS Budget Boost as Rettig Seeks MoreMillions Anxious for IRS Guidance on Unemployment, Advocate SaysWyden Bill ‘Imminent’ to End Private Garnishment of Stimulus PayCaseload Fluctuations Concern National Taxpayer AdvocateIRS Funding Tops Taxpayer Advocate’s Legislative RecommendationsFollow us on Twitter:David Stewart: @TaxStewTax Notes: @TaxNotes**This episode is sponsored by Avalara. For more information, visit avalara.com/taxnotes.This episode is sponsored by SafeSend. For more information, visit safesend.com.This episode is sponsored by the UC Irvine School of Law’s Graduate Tax Program. For more information, visit https://ce.uci.edu/?utm_source=TNM&utm_medium=podcast&utm_campaign=2022taxnote.We are excited to announce the new Tax Notes Transfer Pricing Center! For more information, visit taxnotes.com/transferpricing.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner and Audio Engineer: Jordan ParrishGuest Relations: Christa Goad