Tax Notes Talk

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Stephanie Hunter McMahon of the University of Cincinnati College of Law discusses why labor performed by incarcerated workers should be subject to tax.
For more, read Hunter McMahon's article in Tax Notes, "Prison Work Is Taxing and Should Be Taxed."
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• Joe Thorndike: @jthorndike
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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This episode is sponsored by 360 Coverage Pros. For more information, visit 360coveragepros.com/taxnotes.
This episode is sponsored by SafeSend. For more information, visit safesend.com.
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

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Robert Kerr, formerly with the IRS and now with Kerr Consulting, discusses latest developments from the IRS, including the tax agency’s plans for a government shutdown and its handling of the employee retention credit.
For additional coverage, read these articles in Tax Notes:

• Looming Shutdown Threatens to Derail IRS’s Progress
• IRS Isn’t Shutdown-Proof After All
• IRS to Scale Back EITC Audits, Citing Racial Disparities
• NTEU: IRS’s Push to Hire 3,700 Auditors Is Doable but Difficult
• IRS Floats Adding Partnerships to Prefiling Compliance Program
• IRS Hopes to Sic 3,700 New Revenue Agents on Big Businesses
• IRS Halts ERC Claims Processing Amid ‘Tsunami’ of Fraud

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• Jonathan Curry: @jtcurry005
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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This episode is sponsored by Practising Law Institute. For more information, visit pli.edu/taxstrategies23.***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

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U.S. Tax Court Chief Judge Kathleen Kerrigan discusses the court’s post-COVID transition and case management system, and how the additional funding from the Inflation Reduction Act may be used.
Listen to our episode with Judge Foley, "Talking With the Tax Court Chief Judge: A Year of Change."
For additional coverage, read these articles in Tax Notes:

• Company Looks to Reverse Tax Court Software Fee Deduction Ruling
• Medtronic II’s Unspecified Method Raises Specific Questions
• Tax Court Should Never Have Heard Whistleblower Case, IRS Says
• Tax Court’s Sealed Case Iceberg Will Soon Be Fully Thawed

In our “Editors’ Corner” segment, Filippo Noseda, a partner at Mishcon de Reya LLP and a visiting professor at King’s College in London, chats about his Tax Notes series on potentially corrupt behavior with FATCA and EU public registers.
Follow us on Twitter:

• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

**
This episode is sponsored by 360 Coverage Pros. For more information, visit 360coveragepros.com/taxnotes.
This episode is sponsored by SafeSend. For more information, visit safesend.com.
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

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Tax Notes contributing editor Robert Goulder discusses the history of bank secrecy, Credit Suisse’s role in it, and the bank’s recent collapse.
For additional coverage, read these articles in Tax Notes:

• Government Goes After ‘Bank Hopping’ Couple for FBAR Penalties
• Finance Committee Says Hidden Swiss Bank Accounts Fight Isn't Over
• UBS May Have Bought Credit Suisse’s Undeclared Account Troubles
• FATCA Shortfalls Bring Calls for Elimination, Better Enforcement
• France Again Denies UBS Whistleblower’s Compensation Request
• Report: U.K. Residents Have £570 Billion Stashed in Tax Havens

Follow us on Twitter:

• Robert Goulder: @RobertGoulder
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

**
This episode is sponsored by Practising Law Institute. For more information, visit pli.edu/taxplanning23.
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax/events.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner and Audio Engineer: Jordan Parrish
Guest Relations: Alexis Hart

Send us a text

In the first of a two-episode series, Tim Jacobs of Hunton Andrews Kurth discusses the energy credits enacted in the Inflation Reduction Act and the major pieces of guidance released so far.
Listen to our other episodes on the tax-related provisions in the Inflation Reduction Act:

• The New Excise Tax on Corporate Stock Buybacks
• U.S. Tax Provisions Driving the Fight Against Climate Change
• $80 Billion in New Funding: What’s Next for the IRS?
• Analyzing the Corporate Alternative Minimum Tax

For additional coverage, read these articles in Tax Notes:

• Analysis: Apprentices and Emergency Repairs
• Analysis: For U.S. Territories, IRA Credits Remain a Complicated Question
• Analysis: Proposed Labor Requirement Regs Contain Few Surprises

Follow us on Twitter:

• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

**
This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.
This episode is sponsored by the University of Cincinnati. For more information, visit online.uc.edu/taxation.
This episode is sponsored by Practising Law Institute. For more information, visit pli.edu/taxstrategies23.
***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart