Tax Notes Talk

Send us a textSarah Lora of Lewis & Clark Law School discusses the personal exemption after the Tax Cuts and Jobs Act and the implications for immigrant families with nonresident dependents. For more, read Lora's paper, "Righting Tax Wrongs for Immigrants."Follow us on X:Robert Goulder: @RobertGoulderDavid Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Send us a textLeslie McLean, director of the low-income taxpayer clinic at DNA-People’s Legal Services, discusses the barriers Navajo Nation members face when filing their taxes and attempting to claim credits. Listen to the first episode in this series, "The Tax Challenges of the Navajo Nation, Part 1."Read Investigations Editor Lauren Loricchio's series:Legislation, Outreach Could Help Tribal Taxpayers Access Tax CreditsScarce Resources Leave Navajo Nation With Few Tax OptionsFor additional coverage, read the following articles in Tax Notes:W&M Advances Tribal Child Support Enforcement BillInside the IRS Representation Roadblock Facing Navajo NationFollow us on X:Lauren Loricchio: @LaurenLoricchioDavid Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Send us a textTax Notes investigated the Navajo Nation’s tax challenges with the IRS and gathered firsthand accounts of how its members navigate a complex filing system with scarce resources and cultural differences.Investigations Editor Lauren Loricchio interviewed two members of the Navajo Nation: Laura Mike, executive director of the Navajo United Way, and Buu Nygren, president of the Navajo Nation. She also spoke with Nick Mattison, a partner at Feferman, Warren & Mattison, who specializes in consumer law. Read Loricchio's articles:Legislation, Outreach Could Help Tribal Taxpayers Access Tax CreditsScarce Resources Leave Navajo Nation With Few Tax OptionsFor additional coverage, read the following articles in Tax Notes:W&M Advances Tribal Child Support Enforcement BillInside the IRS Representation Roadblock Facing Navajo NationFollow us on X:Lauren Loricchio: @LaurenLoricchioDavid Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

George Ford, a representative from the Phoenix Center for Advanced Legal and Public Policy Studies, dives into the world of film tax incentives. He explores how these incentives are pivotal in attracting filmmakers, especially highlighting Georgia's rise as a production powerhouse. The discussion also covers the economic benefits of job creation and tourism enhancement linked to these credits. Additionally, Ford examines the implications of political stability on investment decisions and the ongoing debates regarding the tangible impacts of these incentives.

Send us a textTax Notes contributing editor Marie Sapirie discusses the recent Supreme Court decisions overturning Chevron and defining the statute of limitations period and their potential impact on the future of tax litigation. Listen to our related episodes:Less Is Moore: The Supreme Court's Ruling in Moore v. United StatesPending Supreme Court Cases and the Challenges for Tax PolicyWhat the End of Chevon Deference May Mean For TaxFor additional coverage, read the following articles in Tax Notes:YA Global Pushes Tax Court to Revisit Withholding DecisionAnalysis: Chevron Is Dead. Long Live Skidmore and the APA?Post-Chevron Senate Group Deluging 101 Agencies With LettersLoper Bright Puts Direct File on Shakier Ground, Crapo SaysHouse GOP Chairs Flood Agencies With Loper Bright QuestionsTribune: Loper Bright Merits Review of Partnership Antiabuse RegSupreme Court’s Overturning of Chevron Could Cause Tax Shake-UpFollow us on X/Twitter:David Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart

Ted Peterson, Professor at the University of North Texas Ryan College of Business, discusses the SALT deduction cap and its potential paths forward post-2025. Topics include the origins and impacts of the cap, alternatives to the policy, and various tax-related articles in Tax Notes magazines.

The podcast explores the effectiveness of carbon pricing in battling climate change, highlighting global adoption and pricing differences. It discusses challenges in implementing carbon pricing, public concerns, and alternative emissions reduction policies. The importance of international cooperation and major economies in driving progress is emphasized. Insights on carbon pricing, tax issues, and former President Trump's suggestions on tariffs are also covered.

Tax Notes managing legal reporter Andrew Velarde discusses the Supreme Court's decision in Moore v. United States, highlighting the constitutionality of the transition tax and its implications for future tax laws. The podcast explores the court's comparison of tax provisions, potential loss of tax revenue, and significance for income realization requirements and tax reforms.

Tax Notes reporter Sarah Paez discusses the tax plans of major UK political parties for the upcoming election. Topics include the Conservative Party's strategies for reducing national insurance contributions, the Labour Party's plans for new taxes like a wealth tax, and an update on the UK election landscape.

Send us a textNina Olson of the Center for Taxpayer Rights and the Tax Analysts board of directors discusses the challenges in preserving taxpayer rights in light of increasing digitalization by the IRS and tax preparation companies.   For more coverage, read these articles in Tax Notes:IRS Seeks to Procure Artificial Intelligence ToolsIRS Modernization Effort Seen as Lacking TransparencyIRS to Make Direct File Permanent, Expand It NationwideIRS Nears Decision on Fate of Direct File; Free File ExtendedAnalysis: The IRS Errs in Its Use of Math Error ProceduresABA Section of Taxation Meeting: Head of Free File Questions Need for Direct FileFollow us on Twitter:Lauren Loricchio: @LaurenLoricchioDavid Stewart: @TaxStewTax Notes: @TaxNotes***CreditsHost: David D. StewartExecutive Producers: Jasper B. Smith, Paige JonesShowrunner: Jordan ParrishAudio Engineers: Jordan Parrish, Peyton RhodesGuest Relations: Alexis Hart