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News, commentary, analysis | taxnotes.com
Nonpartisan nonprofit.
"Readers have asked whether I consider liquidation a protestable decision," Robert Goulder writes. "The short answer is that it doesn’t matter what I think or what legal scholars think. It matters what CBP thinks, and ultimately what federal courts think." https://taxnotes.co/3YpH2Xo
Costco Goes To Court: How Safe Is Your Tariff Refund?
Robert Goulder comments on the opportunity for U.S. importers to obtain refunds of IEEPA tariffs.
taxnotes.co
January 9, 2026 at 6:51 PM
"Readers have asked whether I consider liquidation a protestable decision," Robert Goulder writes. "The short answer is that it doesn’t matter what I think or what legal scholars think. It matters what CBP thinks, and ultimately what federal courts think." https://taxnotes.co/3YpH2Xo
Reposted by Tax Notes
With a looming 2027 deadline for a #UNTaxConvention, significant challenges remain. In an interview with
@taxnotes.com, our researcher Frederik Heitmüller flagged fundamental questions on how it will function in practice and relate to existing tax agreements: ow.ly/bnxP50XTYNg
#TaxExperts
@taxnotes.com, our researcher Frederik Heitmüller flagged fundamental questions on how it will function in practice and relate to existing tax agreements: ow.ly/bnxP50XTYNg
#TaxExperts
January 9, 2026 at 1:38 PM
With a looming 2027 deadline for a #UNTaxConvention, significant challenges remain. In an interview with
@taxnotes.com, our researcher Frederik Heitmüller flagged fundamental questions on how it will function in practice and relate to existing tax agreements: ow.ly/bnxP50XTYNg
#TaxExperts
@taxnotes.com, our researcher Frederik Heitmüller flagged fundamental questions on how it will function in practice and relate to existing tax agreements: ow.ly/bnxP50XTYNg
#TaxExperts
The IRS announced that the 2026 filing season will open on January 26, putting to rest concerns that the new tax law could push back the date.
Read more: https://taxnotes.co/452h3cc
Read more: https://taxnotes.co/452h3cc
January 8, 2026 at 5:38 PM
The IRS announced that the 2026 filing season will open on January 26, putting to rest concerns that the new tax law could push back the date.
Read more: https://taxnotes.co/452h3cc
Read more: https://taxnotes.co/452h3cc
After seeing seven different commissioners, the IRS ended 2025 with a leader whose position didn’t exist two months ago.
IRS CEO Frank Bisignano is positioned to lead the tax agency through the next filing season and beyond, according to observers.
Continue reading: https://taxnotes.co/44Ww8Mu
IRS CEO Frank Bisignano is positioned to lead the tax agency through the next filing season and beyond, according to observers.
Continue reading: https://taxnotes.co/44Ww8Mu
Bisignano Expected to Stay at the Helm of IRS | Tax Notes
taxnotes.co
January 7, 2026 at 5:48 PM
After seeing seven different commissioners, the IRS ended 2025 with a leader whose position didn’t exist two months ago.
IRS CEO Frank Bisignano is positioned to lead the tax agency through the next filing season and beyond, according to observers.
Continue reading: https://taxnotes.co/44Ww8Mu
IRS CEO Frank Bisignano is positioned to lead the tax agency through the next filing season and beyond, according to observers.
Continue reading: https://taxnotes.co/44Ww8Mu
New York Democratic Gov. Kathy Hochul's fiscal 2027 budget proposal will include a temporary income tax deduction for up to $25,000 in tips.
Read more: https://taxnotes.co/49nBgdD
Read more: https://taxnotes.co/49nBgdD
January 6, 2026 at 9:05 PM
New York Democratic Gov. Kathy Hochul's fiscal 2027 budget proposal will include a temporary income tax deduction for up to $25,000 in tips.
Read more: https://taxnotes.co/49nBgdD
Read more: https://taxnotes.co/49nBgdD
Stakeholders, including governments and business groups, are cheering an OECD political agreement on a pillar 2 side-by-side safe harbor, but nongovernmental organizations slammed the deal, saying it undermines years of progress on corporate taxation.
Read more: https://taxnotes.co/49qfaas
Read more: https://taxnotes.co/49qfaas
January 6, 2026 at 5:52 PM
Stakeholders, including governments and business groups, are cheering an OECD political agreement on a pillar 2 side-by-side safe harbor, but nongovernmental organizations slammed the deal, saying it undermines years of progress on corporate taxation.
Read more: https://taxnotes.co/49qfaas
Read more: https://taxnotes.co/49qfaas
After months of negotiations, the OECD inclusive framework on base erosion and profit shifting has approved several safe harbors, including one that will shield U.S. multinational enterprise groups from some global minimum tax rules.
Read more: https://taxnotes.co/44WNHvO
Read more: https://taxnotes.co/44WNHvO
January 5, 2026 at 6:51 PM
After months of negotiations, the OECD inclusive framework on base erosion and profit shifting has approved several safe harbors, including one that will shield U.S. multinational enterprise groups from some global minimum tax rules.
Read more: https://taxnotes.co/44WNHvO
Read more: https://taxnotes.co/44WNHvO
Critics remain skeptical of a prominent artificial intelligence nonprofit’s mission following its recent corporate restructuring and believe it could establish a troubling new precedent in the exempt organization sector.
Read more: https://taxnotes.co/4qumhp9
Read more: https://taxnotes.co/4qumhp9
Some Nonprofits See OpenAI's Restructuring as a Bad Omen | Tax Notes
taxnotes.co
January 2, 2026 at 9:06 PM
Critics remain skeptical of a prominent artificial intelligence nonprofit’s mission following its recent corporate restructuring and believe it could establish a troubling new precedent in the exempt organization sector.
Read more: https://taxnotes.co/4qumhp9
Read more: https://taxnotes.co/4qumhp9
What were this year's top trending Google searches?
It wasn’t just the tax world glued to the One Big Beautiful Bill Act as it made its way through Congress. The giant tax bill ranked fifth in Google Trends searches and No. 1 in trending news for the year.
Read more: https://taxnotes.co/3MEeZAS
It wasn’t just the tax world glued to the One Big Beautiful Bill Act as it made its way through Congress. The giant tax bill ranked fifth in Google Trends searches and No. 1 in trending news for the year.
Read more: https://taxnotes.co/3MEeZAS
December 31, 2025 at 6:06 PM
What were this year's top trending Google searches?
It wasn’t just the tax world glued to the One Big Beautiful Bill Act as it made its way through Congress. The giant tax bill ranked fifth in Google Trends searches and No. 1 in trending news for the year.
Read more: https://taxnotes.co/3MEeZAS
It wasn’t just the tax world glued to the One Big Beautiful Bill Act as it made its way through Congress. The giant tax bill ranked fifth in Google Trends searches and No. 1 in trending news for the year.
Read more: https://taxnotes.co/3MEeZAS
The government hides some of the most important stories in the documents you can’t easily see.
That’s why we created FOIA Findings — a monthly look at what public records reveal about tax policy and tax administration.
📬 Subscribe: https://taxnotes.co/4p1PTcz
That’s why we created FOIA Findings — a monthly look at what public records reveal about tax policy and tax administration.
📬 Subscribe: https://taxnotes.co/4p1PTcz
December 30, 2025 at 6:15 PM
The government hides some of the most important stories in the documents you can’t easily see.
That’s why we created FOIA Findings — a monthly look at what public records reveal about tax policy and tax administration.
📬 Subscribe: https://taxnotes.co/4p1PTcz
That’s why we created FOIA Findings — a monthly look at what public records reveal about tax policy and tax administration.
📬 Subscribe: https://taxnotes.co/4p1PTcz
Pop superstar Britney Spears has filed a Tax Court petition to contest an IRS deficiency notice that asserts she owes $721,000 in taxes and penalties.
Read more: https://taxnotes.co/49flBxd
Read more: https://taxnotes.co/49flBxd
December 29, 2025 at 6:15 PM
Pop superstar Britney Spears has filed a Tax Court petition to contest an IRS deficiency notice that asserts she owes $721,000 in taxes and penalties.
Read more: https://taxnotes.co/49flBxd
Read more: https://taxnotes.co/49flBxd
"One of the common themes you'll see about what could be done with this tariff revenue is that there's a big proposal, but the math doesn't always add up on it," Jonathan Curry explains.
Tariffs, Trade And Congress's Tax Credit Limbo
In this episode of Tax Notes Talk, Tax Notes reporters discuss updates on the biggest tax issues of the year, including the expiring Affordable Care Act credit and the Trump administration's recent tariff and trade announcements.
www.forbes.com
December 26, 2025 at 8:52 PM
"One of the common themes you'll see about what could be done with this tariff revenue is that there's a big proposal, but the math doesn't always add up on it," Jonathan Curry explains.
"The Brazilian digital detox tax is drafted in a manner that, under the parameters of section 899, appears like a 'discriminatory tax,' even though it is framed as a child-protection measure rather than a classic DST," Nana Ama Sarfo writes.
Looking Beyond Digital Services Taxes
Nana Ama Sarfo questions whether two tax proposals targeting the digital economy could be targeted as discriminatory unilateral measures if the U.S. revives section 899.
taxnotes.co
December 24, 2025 at 3:31 PM
"The Brazilian digital detox tax is drafted in a manner that, under the parameters of section 899, appears like a 'discriminatory tax,' even though it is framed as a child-protection measure rather than a classic DST," Nana Ama Sarfo writes.
"Most histories of American democracy start with voting rights or constitutional design," Joe Thorndike writes. "But Vanessa Williamson begins with a different focus: She wants to know who’s picking up the tab."
Read the review of @vanessawilliamson.bsky.social's book: https://taxnotes.co/4qfVZHm
Read the review of @vanessawilliamson.bsky.social's book: https://taxnotes.co/4qfVZHm
Democracy Comes With a Bill Attached: A Tax-Centered History of America | Tax Notes
taxnotes.co
December 23, 2025 at 6:20 PM
"Most histories of American democracy start with voting rights or constitutional design," Joe Thorndike writes. "But Vanessa Williamson begins with a different focus: She wants to know who’s picking up the tab."
Read the review of @vanessawilliamson.bsky.social's book: https://taxnotes.co/4qfVZHm
Read the review of @vanessawilliamson.bsky.social's book: https://taxnotes.co/4qfVZHm
Exclusive: The IRS has expanded the scope of prerevenue businesses that can qualify for tax-free treatment in a spinoff to include mining and extraction.
Read more: https://taxnotes.co/48VU1og
Read more: https://taxnotes.co/48VU1og
December 22, 2025 at 3:04 PM
Exclusive: The IRS has expanded the scope of prerevenue businesses that can qualify for tax-free treatment in a spinoff to include mining and extraction.
Read more: https://taxnotes.co/48VU1og
Read more: https://taxnotes.co/48VU1og
The Trump administration has redirected money allocated for subsidizing military housing to provide a one-time, tax-exempt bonus for certain active members of the armed forces.
Read more: https://taxnotes.co/4oZC2mZ
Read more: https://taxnotes.co/4oZC2mZ
Trump Using OBBBA Funds for Tax-Free Military Bonuses | Tax Notes
taxnotes.co
December 19, 2025 at 8:10 PM
The Trump administration has redirected money allocated for subsidizing military housing to provide a one-time, tax-exempt bonus for certain active members of the armed forces.
Read more: https://taxnotes.co/4oZC2mZ
Read more: https://taxnotes.co/4oZC2mZ
NEW: The EU seems ready to move forward with the OECD's pillar 2 plan after its three most resistant member states — Estonia, Poland, and the Czech Republic — lifted their reservations to the side-by-side package system.
Read more: https://taxnotes.co/4pEzewN
Read more: https://taxnotes.co/4pEzewN
December 18, 2025 at 2:36 PM
NEW: The EU seems ready to move forward with the OECD's pillar 2 plan after its three most resistant member states — Estonia, Poland, and the Czech Republic — lifted their reservations to the side-by-side package system.
Read more: https://taxnotes.co/4pEzewN
Read more: https://taxnotes.co/4pEzewN
Transparency has always been part of our mission. Now it has its own newsletter.
Introducing FOIA Findings — where we unpack records obtained via the Freedom of Information Act to shed light on tax policy and tax administration.
📬 Subscribe: https://taxnotes.co/4p1PTcz
Introducing FOIA Findings — where we unpack records obtained via the Freedom of Information Act to shed light on tax policy and tax administration.
📬 Subscribe: https://taxnotes.co/4p1PTcz
December 17, 2025 at 6:05 PM
Transparency has always been part of our mission. Now it has its own newsletter.
Introducing FOIA Findings — where we unpack records obtained via the Freedom of Information Act to shed light on tax policy and tax administration.
📬 Subscribe: https://taxnotes.co/4p1PTcz
Introducing FOIA Findings — where we unpack records obtained via the Freedom of Information Act to shed light on tax policy and tax administration.
📬 Subscribe: https://taxnotes.co/4p1PTcz
A circuit court seemed torn during oral arguments as it considered its ability to hear a collective bargaining case brought by a labor union that represents federal employees at Treasury and the IRS.
Read more: https://taxnotes.co/44xlX0y
Read more: https://taxnotes.co/44xlX0y
Court Has Tough Questions for Both Sides in Treasury Union Case | Tax Notes
taxnotes.co
December 16, 2025 at 2:59 PM
A circuit court seemed torn during oral arguments as it considered its ability to hear a collective bargaining case brought by a labor union that represents federal employees at Treasury and the IRS.
Read more: https://taxnotes.co/44xlX0y
Read more: https://taxnotes.co/44xlX0y
Whether Treasury and the IRS will issue proposed regulations on passthrough entity tax (PTET) workarounds to the individual cap on state and local tax deductions — as announced in a 2020 notice — remains a mystery.
Read more: https://taxnotes.co/4aivMmG
Read more: https://taxnotes.co/4aivMmG
Is Further Guidance on SALT Cap Workarounds a Pipe Dream? | Tax Notes
www.taxnotes.com
December 15, 2025 at 5:52 PM
Whether Treasury and the IRS will issue proposed regulations on passthrough entity tax (PTET) workarounds to the individual cap on state and local tax deductions — as announced in a 2020 notice — remains a mystery.
Read more: https://taxnotes.co/4aivMmG
Read more: https://taxnotes.co/4aivMmG
A taxpayer’s attempt to reclassify her dog as a dependent for tax purposes lacks merit and is likely to fail, a federal magistrate judge ruled.
Read more: https://taxnotes.co/4969mUx
Read more: https://taxnotes.co/4969mUx
Dog Deduction Has Neither Bark nor Bite, Judge Finds | Tax Notes
taxnotes.co
December 12, 2025 at 4:19 PM
A taxpayer’s attempt to reclassify her dog as a dependent for tax purposes lacks merit and is likely to fail, a federal magistrate judge ruled.
Read more: https://taxnotes.co/4969mUx
Read more: https://taxnotes.co/4969mUx
The IRS is canceling employees’ outstanding requests to telework because of a temporary hardship and will impose new restrictions on the program as part of the Trump administration’s return-to-office mandate.
Read more: https://taxnotes.co/3MxjrRN
Read more: https://taxnotes.co/3MxjrRN
December 11, 2025 at 3:54 PM
The IRS is canceling employees’ outstanding requests to telework because of a temporary hardship and will impose new restrictions on the program as part of the Trump administration’s return-to-office mandate.
Read more: https://taxnotes.co/3MxjrRN
Read more: https://taxnotes.co/3MxjrRN
"Roosevelt devoted his presidency to building the large-scale, activist government that Trump has been eagerly dismantling these past 11 months," @joethorndike.bsky.social writes. "Even more problematic, Roosevelt was an energetic champion of redistributive taxation."
Trump Keeps Praising FDR, But What About His War On Wealth?
Joseph J. Thorndike compares and contrasts Donald Trump’s and Franklin D. Roosevelt’s policies on redistribution taxation.
www.forbes.com
December 10, 2025 at 3:51 PM
"Roosevelt devoted his presidency to building the large-scale, activist government that Trump has been eagerly dismantling these past 11 months," @joethorndike.bsky.social writes. "Even more problematic, Roosevelt was an energetic champion of redistributive taxation."
It's the most wonderful time of the year — the opening of the Tax Notes Student Writing Competition!
Every year we recognize superior student writing on unsettled questions in tax law or policy.
Learn more and check out past winning papers here: taxnotes.com/students
Every year we recognize superior student writing on unsettled questions in tax law or policy.
Learn more and check out past winning papers here: taxnotes.com/students
December 9, 2025 at 6:36 PM
It's the most wonderful time of the year — the opening of the Tax Notes Student Writing Competition!
Every year we recognize superior student writing on unsettled questions in tax law or policy.
Learn more and check out past winning papers here: taxnotes.com/students
Every year we recognize superior student writing on unsettled questions in tax law or policy.
Learn more and check out past winning papers here: taxnotes.com/students