Tax Notes Talk

Send us a textLawrence A. Zelenak, the Pamela B. Gann Professor of Law at Duke University School of Law, shares his findings from watching dozens of hours of tax-related sitcom episodes. For additional coverage, read these articles in Tax Notes:Seven-Plus Decades of the Federal Income Tax in Sitcoms: An UpdateSix Decades of the Federal Income Tax in SitcomsIn the segment, “In the Pages Sneak Peek,” Tax Notes  Federal Editor in Chief Ariel Greenblum talks with Philip Wolf about his new column, A Young Practitioner's Journey.***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Faye McCrayShowrunner: Paige JonesAudio Engineers: Derek Squires, Jordan ParrishGuest Relations: Nicole White

Send us a textTax Notes legal reporter Jennifer McLoughlin interviews Richard Cram, director of the Multistate Tax Commission’s National Nexus Program, on the state of the sales tax landscape two years after the Supreme Court ruling in South Dakota v. Wayfair Inc. McLoughlin moderates a discussion between Bradley Scott, finance director of the jewelry component wholesaler Halstead Bead Inc., and Scott Peterson, vice president of U.S. tax policy and government relations at Avalara Inc.For additional coverage, read these articles in Tax Notes:Smaller Sellers Searching for Relief in Post-Wayfair WorldSmaller Businesses Struggle Most With Post-Wayfair ComplianceStates Could Lower Nexus Thresholds to Address Revenue ShortfallsStates Extend Sales Tax Deadlines, May Pass More Marketplace BillsSmall Businesses Ask Congress to Act on Remote Seller LawsMTC Finalizes 2019 White Paper on Wayfair Implementation Issues***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Faye McCrayShowrunner: Paige JonesAudio Engineers: Derek Squires, Jordan ParrishGuest Relations: Nicole White

Send us a textIn the second part of a two-episode series, Tax Notes legal reporter Kristen Parillo interviews Steve Small, one of the authors of the federal income tax regulations on conservation easements who is now in private practice, about the controversy surrounding the tax treatment of conservation easements.Read Steve Small's piece in Tax Notes: Some Dirty Realities About Syndicated Conservation EasementsFor additional coverage, read these articles in Tax Notes:Partnership Asks for Do-Over in Easement AppealIRS Win in Golf Course Easement Case OverturnedSyndicated Easement Sponsor Warns Investors of IRS AuditsConservation Easement Safe Harbor May Allow CompromiseDOJ Seeks to Leverage Conservation Easement Victory‘Tide Has Turned’ on Easement Abuse, Says Desmond***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Faye McCrayShowrunner: Paige JonesAudio Engineers: Derek Squires, Jordan ParrishGuest Relations: Nicole White

Send us a textIn the first part of a two-episode series, Tax Notes legal reporter Kristen Parillo interviews Robert Ramsay, executive director of the Partnership for Conservation, about controversy surrounding conservation easements. Read Robert Ramsay's piece in Tax Notes: A Dirty Dozen Myths About Conservation Easements and One Sad TruthFor additional coverage, read these articles in Tax Notes:Partnership Asks for Do-Over in Easement AppealIRS Win in Golf Course Easement Case OverturnedSyndicated Easement Sponsor Warns Investors of IRS AuditsConservation Easement Safe Harbor May Allow CompromiseDOJ Seeks to Leverage Conservation Easement Victory‘Tide Has Turned’ on Easement Abuse, Says DesmondIn our segment, “In the Pages Sneak Peek,” Tax Notes Executive Editor for Commentary Jasper Smith talks with Fenwick & West LLP’s Larissa Neumann about the recent piece she coauthored with James P. Fuller, "U.S. Tax Review."***This episode is sponsored by the Graduate Tax Program at LMU Loyola Law School in Los Angeles. For more information, visit www.lls.edu/taxnotes. CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Faye McCrayShowrunner: Paige JonesAudio Engineers: Derek Squires, Jordan ParrishGuest Relations: Nicole White

Send us a textJoseph J. Thorndike, Tax Notes Federal contributing editor and tax historian, discusses the Supreme Court’s recent oral arguments on the legal cases involving President Trump’s tax returns and financial records.For additional coverage, read these articles in Tax Notes:Supreme Court Weighs Limits, Burdens in Trump Tax Return CasesJudge Suggests Dismissing Trump Tax Returns SubpoenaJudge Rejects Democrats’ Delay Request in Trump Tax Return CaseSupreme Court Sets Hearing Date in Trump Tax Return LawsuitsTrump Again Asks Supreme Court to Block Financial Records ReleaseDems Urge Court Not to Give Trump Notice in NY Tax Return Quest***This episode is sponsored by the Graduate Tax Program at LMU Loyola Law School in Los Angeles. For more information, visit www.lls.edu/taxnotes. CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Faye McCrayShowrunner: Paige JonesAudio Engineers: Derek Squires, Jordan ParrishGuest Relations: Nicole White

Send us a textTax Notes colleagues David D. Stewart and Stephanie Soong Johnston discuss how tax has influenced snacks, beards, and even legends.For additional coverage, read these articles in Tax Notes:James Bond Producers Offer New Clues on Mexican IncentivesFrom Mexico With Love: How Sony Got Millions in Incentives to Rewrite 007 FilmSony E-Mails Show Plan to Exploit 'Loophole' in Expanded Film CreditsIn the segment "In the Pages Sneak Peek," Tax Notes State Editor in Chief Jéanne Rauch-Zender talks with Marty Eisenstein about his piece, "Alexa, Is AI Taxable?"***This episode is sponsored by the Graduate Tax Program at LMU Loyola Law School in Los Angeles. For more information, visit www.lls.edu/taxnotes. CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Faye McCrayShowrunner: Paige JonesAudio Engineers: Derek Squires, Jordan ParrishGuest Relations: Nicole White

Send us a textAllison Christians, the H. Heward Stikeman Chair in Tax Law at McGill University, tells Tax Notes contributing editor Robert Goulder about her proposal for a global excess profits tax as the third pillar in the OECD’s digital economy project. For additional coverage, read her proposal in Tax Notes:It’s Time for Pillar 3: A Global Excess Profits Tax for COVID-19 and BeyondFor more background, read these articles in Tax Notes:OECD Postpones Key Meeting of Global Tax Overhaul ProjectGlobal Tax Reform Project Should Consider COVID-19, ICC SaysG-20 Global Tax Revamp More Relevant Than Ever, Minister SaysG-7 Ministers to Return to Digital Tax Agenda Once Crisis SlowsWorld Must Not Lose Focus on Global Tax Overhaul, Germany UrgesAll Tax Notes news coverage and analysis of the coronavirus pandemic is now free and accessible to the public: taxnotes.com/coronavirus-tax-coverage**CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Faye McCrayShowrunner: Paige JonesAudio Engineers: Derek Squires, Jordan ParrishGuest Relations: Nicole White

Send us a textKate Kraus, a partner at Allen Matkins, tells Tax Notes legal reporter Eric Yauch the unexpected tax results of recent coronavirus legislation on real estate.For additional coverage, read these articles in Tax Notes:IRS Provides Distribution Relief for REITs and RICsSubstantive QIP Correction Answers Coming in Final Bonus RegsSome Taxpayers Would Rather Just Fix QIP ProspectivelyBill Would Give O-Zone Treatment to Small Businesses Hit by VirusLoss Carryback Revival Could Prompt M&A RenegotiationsO-Zone Investors Look for Additional Coronavirus ReliefIn our new segment "In the Pages Sneak Peek," Tax Notes Executive Editor for Commentary Jasper B. Smith talks with Michael Q. Cannon about his recent piece, "Double Tax Benefits in the CARES Act."All Tax Notes news coverage and analysis of the coronavirus pandemic is now free and accessible to the public: taxnotes.com/coronavirus-tax-coverage**CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Faye McCrayShowrunner: Paige JonesAudio Engineers: Derek Squires, Jordan ParrishGuest Relations: Nicole White

Send us a textKatie Quinn of McDermott Will & Emery LLP discusses the state tax implications of the COVID-19 pandemic with Tax Notes senior reporter Lauren Loricchio.For additional coverage, read these articles in Tax Notes:Telework Could Trigger Withholding Changes in Some StatesCARES Act Could Compound 163(j) Issue for Separate FilersState Bills Would Clarify Exemption of Federal Stimulus ChecksWith Tax Deadlines Extended, States Offer Relief on Fines and FeesCARES Act Interest Limitation Relief Could Have State Tax EffectsStates Could See Revenue Losses Under Federal Stimulus BillAll Tax Notes news coverage and analysis of the coronavirus pandemic is now free and accessible to the public: taxnotes.com/coronavirus-tax-coverage**CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Faye McCrayShowrunner: Paige JonesAudio Engineers: Derek Squires, Jordan ParrishGuest Relations: Nicole White

Send us a textE. Martin Davidoff, the head of tax controversy at Prager Metis, discusses how the IRS and tax practitioners are handling tax changes and working from home as a result of the coronavirus pandemic with Tax Notes senior reporter Paul Jones.For additional coverage, read these articles in Tax Notes:Business of Tax: The Strangest Filing Season in MemoryIRS Phone Lines May Reopen as Agency Adjusts to ‘New Reality’IRS Opens the Floodgates on Tax Deadline ReliefLaw and Accounting Firms vs. COVID-19E-Services Help Desks Among Latest IRS Facilities Halted by VirusIn our new segment "In the Pages," Tax Notes Executive Editor for Commentary Jasper Smith discusses with contributing editor Ben Willis about his recently published article about former Vice President Joe Biden's COVID-19 tax plan.All Tax Notes news coverage and analysis of the coronavirus pandemic is now free and accessible to the public: taxnotes.com/coronavirus-tax-coverage**CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Faye McCrayShowrunner: Paige JonesAudio Engineers: Derek Squires, Jordan ParrishGuest Relations: Nicole White