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The Tax Law Center at NYU Law @taxlawcenter.org · 20d

In addition, the Administration is pushing a broad deregulatory agenda that poses a significant threat to the tax system. Treasury and IRS have begun to implement deregulatory initiatives by rolling back existing guidance and declining to enforce key tax provisions.

The Tax Law Center at NYU Law @taxlawcenter.org · 20d

In implementing OBBBA, Treasury and IRS are considering the demands of stakeholders and special interests to unlawfully rewrite the rules passed by Congress - eroding revenue in some cases, while impermissibly denying tax benefits in others.

Spotlighting High-Stakes Tax Regulation and Guidance

The Tax Law Center at NYU Law @taxlawcenter.org · 20d

We are launching a new resource tracking high-stakes tax regulatory and guidance decisions by the Administration, with a focus on actions to implement OBBBA and efforts to broadly weaken tax regulations taxlawcenter.org/spotlighting...

Treasury and the IRS’s regulatory and guidance actions, including implementing the 2025 tax law (OBBBA) and the Administration’s “deregulatory” agenda, carry high stakes, with significant risks of cos...

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The Tax Law Center at NYU Law @taxlawcenter.org · Aug 27

They should avoid steering taxpayers towards nonbank financial technology products or cryptocurrency, which pose risks to consumers. Instead, IRS and Treasury could use this opportunity to partner with programs that help consumers open bank accounts.

The Tax Law Center at NYU Law @taxlawcenter.org · Aug 27

If Treasury and IRS shift to issuing prepaid debit cards to taxpayers, the implementation must be done carefully to ensure taxpayers can easily access funds and are not subject to fees. There also must be strong oversight over any vendors involved in administering the program.

The Tax Law Center at NYU Law @taxlawcenter.org · Aug 27

Treasury and IRS should provide meaningful exceptions for elderly, disabled, rural, and unbanked taxpayers, especially during the early transition years - as they did in 2010 when overseeing a transition to electronic payments for other federal benefit programs.

Rushed Implementation of Executive Order to Restrict Use of Paper Checks Risks Harming Taxpayers

The Tax Law Center at NYU Law @taxlawcenter.org · Aug 27

Treasury and IRS have not yet announced how they plan to implement the Administration’s executive order ending the use of paper checks for tax refunds. We outline potential issues and recommendations for a sound implementation plan: taxlawcenter.org/blog/rushed-...

The Trump Administration issued an Executive Order in March directing the Secretary of the Treasury to stop issuing and receiving paper checks for all federal payments, including tax refunds, by Septe...

Treasury releases much-anticipated beginning of construction guidance for solar and wind

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The Tax Law Center at NYU Law @taxlawcenter.org · Aug 20

Treasury recently released new guidance on beginning of construction for solar and wind tax credits, eliminating key elements that the industry has relied on since 2013. Our explainer covers the key changes and potential legal problems the guidance may face. taxlawcenter.org/blog/treasur...

Treasury recently released Notice 2025-42, which significantly modifies the longstanding beginning of construction (BOC) guidance that solar and wind taxpayers have relied on since 2013 to determine w...

Government Data Is Under Fire, but It Makes the World Go ‘Round

The Tax Law Center at NYU Law @taxlawcenter.org · Aug 6

As Senior Fellow Greg Leiserson notes in this piece, "if the administration undermines the quality of economic statistics, it would make it impossible for our tax laws to work as Congress intended." www.wsj.com/personal-fin...

The data influences how much people pay in taxes, receive in retirement benefits and even how much they earn on some investments. The consumer-price index, published each month, is used to update ever...

www.wsj.com

IRS considers eliminating non-English language tax services

The Tax Law Center at NYU Law @taxlawcenter.org · Jul 25

This move would be antithetical to the IRS’s mission to help all taxpayers “understand and meet their tax responsibilities and to enforce the law with integrity and fairness to all.” www.irs.gov/about-irs

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The Tax Law Center at NYU Law @taxlawcenter.org · Jul 25

The IRS collects federal income tax revenue from millions of taxpayers with limited English proficiency. Without multi-language forms and interpreter services, these taxpayers may be unable to file their returns or struggle to do so accurately. www.tigta.gov/sites/defaul...

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The Tax Law Center at NYU Law @taxlawcenter.org · Jul 25

Eliminating multi-language services would make it harder for taxpayers to comply with their tax obligations, set honest taxpayers up to fail and needlessly put tax revenue at risk. The IRS should not move forward with this harmful idea that has no sound tax administration purpose.

The Washington Post @washingtonpost.com · Jul 24

Exclusive: Trump administration officials are considering eliminating multi-language services at the IRS, according to records obtained by The Post, a move that would make it dramatically more difficult for non-English-speakers to file their taxes.

The Trump administration is considering eliminating non-English-language tax services, which could affect millions of taxpayers who rely on multilingual support.

wapo.st

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The Tax Law Center at NYU Law @taxlawcenter.org · Jul 23

The program has been suspended until staffing levels in the IRS's Statistics of Income (SOI) office increase. This suspension will slow the publication of quality research that helps lawmakers and IRS make evidence-based decisions. taxlawcenter.org/blog/suspend...

Suspending the Joint Statistical Research Program Will Weaken the Tax System

The IRS has announced that recent staffing cuts will prevent them from accepting new research proposals for the agency’s Joint Statistical Research Program (JSRP). The JSRP enables leading researchers...

The Tax Law Center at NYU Law @taxlawcenter.org · Jul 23

Prior research has examined the tax gap, the impacts of auditing different types of taxpayers, the rise of the gig economy, the impact of tax policies around higher education and retirement accounts, and more.

The Tax Law Center at NYU Law @taxlawcenter.org · Jul 23

An overlooked example of the harmful impacts of IRS cuts is the suspension of the Joint Statistical Research Program, which allows researchers to work with IRS tax data under strict privacy protocols to answer important economic questions and shape tax policy.

Remaking Federal Tax Administration

The Tax Law Center at NYU Law @taxlawcenter.org · Jul 17

To read more about the project and how you can support, visit our blog: taxlawcenter.org/blog/remakin...

The Tax Law Center is launching a project to create an executable vision for rebuilding and remaking the federal tax administration system. This project will build on our work to improve tax administr...

The Tax Law Center at NYU Law @taxlawcenter.org · Jul 17

We will provide analysis, recommendations, and blueprints in areas important to rebuilding the tax system including legal structures & norms to protect taxpayer privacy, IRS funding levels & mechanics, guidance on the new tax law, and responding to deregulatory actions.

The Tax Law Center at NYU Law @taxlawcenter.org · Jul 17

These challenges include loss of IRS workforce & leadership, broad deregulation efforts benefiting special interests, violations of taxpayer privacy, and attempted interference in audits.

Treasury-DHS Tax Data Sharing Agreement Raises Grave Legal and Practical Concerns

The Tax Law Center at NYU Law @taxlawcenter.org · Jul 17

We are excited to launch a project to remake federal tax administration. Effective tax administration is critical to the federal government, but has recently faced drastic challenges over the last six months.

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The Tax Law Center at NYU Law @taxlawcenter.org · Jul 15

For more on the legal and practical risks concerns about sharing tax data with DHS, see our previous piece. taxlawcenter.org/blog/treasur...

All taxpayers’ rights are under threat from a new memorandum of understanding (MOU) signed by Treasury and DHS leadership to facilitate DHS requests for taxpayers’ lawfully protected information, foll...

The Tax Law Center at NYU Law @taxlawcenter.org · Jul 15

To be clear, no court has blessed IRS-DHS data sharing on this scale. One court has so far declined to block the agreement reached by Treasury & DHS leadership (without the facts reported here before the court); that decision is on appeal and the case is still pending.

The Tax Law Center at NYU Law @taxlawcenter.org · Jul 15

DHS staff receiving/inspecting data that is shared unlawfully could also face legal exposure.

The Tax Law Center at NYU Law @taxlawcenter.org · Jul 15

IRS staff are right to worry about their own criminal and civil liability. They can’t sign off on info sharing unless they know the request conforms with taxpayer privacy laws & confirm the correct taxpayer's information would be shared.