Author: Jon Endean
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Tax Workshop Clearinghouse: A Reminder and a Renewed Invitation
A few weeks ago, TaxProf Blog announced a Tax Workshop Clearinghouse, a resource designed to make it easier for workshop and conference organizers to identify scholars with current works in progress, while also giving tax scholars a simple way to indicate that they have projects that would benefit from presentation and feedback. The initial response
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Bouadi & Weare: Overruling the Insular Cases: What About Federal Taxes?
Sumaya H. Bouadi (Withers) and Neil Weare (Right to Democracy) have a new article on SSRN titled “Overruling the Insular Cases: What About Federal Taxes?” Here’s the abstract: The Insular Cases—Supreme Court rulings from the early 1900s addressing the constitutional status of the Territories—are under fire. In 2022, Supreme Court Justice Neil Gorsuch declared “[t]hey
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Tax Day 2026
Today is well-known as Tax Day, or the day that the procrastinators among us finally get around to filing our tax returns (or file for an extension so that we can continue to put off the day of reckoning). Tax Day is often an object of lampooning and humor (after all, who likes paying taxes),
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Calderón Gómez: Charity’s Limits
Luis Calderón Gómez (Cardozo) has just posted a new article, “Charity’s Limits,” forthcoming in the Tax Law Review, on SSRN. From the abstract: Charity law’s most pressing contemporary problems are almost uniformly diagnosed by policymakers and scholars as isolated, doctrinal issues. This Article argues that this consensus is mistaken. Seemingly disparate developments—the increasing commercialization and
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New Report by NYSBA Tax Section
The New York State Bar Association’s Tax Section has recently released a new report, Report Number 1525 on Notice 2025-63: [The Report comments] on Notice 2025-63 (the “Notice”), issued by the Department of the Treasury (“Treasury”) and the Internal Revenue Service (the “IRS”) on October 23, 2025. The Notice announces the intention of Treasury and
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Avi-Yonah: Taxation and Citizenship
Reuven Avi-Yonah (Michigan) has posted two new pieces on SSRN regarding taxation and citizenship. The first is titled “Taxation and Birthright Citizenship.” Here is the abstract: Individuals who are born in the US are citizens of the US and of the state where they reside if they are “subject to the jurisdiction” of the US.
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NY Times: Justice Dept. Struggles to Respond to Trump’s Suit Against I.R.S.
In a previous post on TaxProf Blog, we had highlighted President Trump’s lawsuit against the IRS. In an article in The New York Times, Andrew Duehren and Alan Feuer report: The Justice Department is struggling to decide how to respond to President Trump’s lawsuit demanding at least $10 billion from the I.R.S., as the department’s
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Derek Thompson: America’s Tax System Is Broken
On Derek Thompson’s Plain English podcast, he interviews Gabriel Zucman (Paris School of Economics, UC Berkeley) about the current state of the American tax system and on how a wealth tax might address some of the concerns raised. From the podcast’s summary: If you’re a typical worker with a salary, you have almost no control
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New Reports by NYSBA Tax Section
The New York State Bar Association’s Tax Section has recently released three new reports concerning (1) the 2026-2027 New York State Executive Budget, (2) Section 355 Private Letter Ruling Policies, and (3) Proposed Updates to the Internal Revenue Service Voluntary Disclosure Practice:
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Tax Workshop Clearinghouse
We often post workshops that are going on in the tax academic community, but for those organizers, one challenge can be finding scholars who have works in progress that are well-suited for a workshop. Moreover, many tax scholars who do have pieces that would benefit from a workshop have little way of making that fact
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Borwegen & Mehrotra: The Beginnings of the One Big Beautiful Bill Act: Placing the 2017 Tax Cuts and Jobs Act in Historical Perspective
Amanda Borwegen (Sidley Austin) and Ajay Mehrotra (Northwestern) have just published a piece, The Beginnings of the One Big Beautiful Bill Act: Placing the 2017 Tax Cuts and Jobs Act in Historical Perspective, 111 Cornell L. Rev. Online 1 (2026). From the abstract: On July 4, 2025, President Donald J. Trump signed into law the
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Updates on the Limited Partner Exception Litigation
In a previous post on TaxProf Blog, I highlighted the Fifth Circuit’s decision in Sirius Solutions, LLLP v. Commissioner in holding that the limited partner, as defined in section 1411(a)(13) (the so-called “limited partner exception”) is “a partner in a limited partnership that has limited liability.” I also noted that the First Circuit is reviewing
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Section 122 Tariffs Challenged in the Court of International Trade
In the wake of the Supreme Court’s decision in Learning Resources, Inc. v. Trump, which held that IEEPA does not authorize the President to impose tariffs in the event of a national emergency, the Trump administration immediately sought to implement across-the-board 10% tariffs under a different statute, known as “section 122 tariffs.” On Thursday, March 5, twenty-two states
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Freedom Path v. IRS Amicus Brief
Professor Donald Tobin (Maryland) just filed an amicus brief in Freedom Path, Inc. v. IRS, where the D.C. district court determined that the IRS regulation regarding 501(c)(4) and the primary purpose standard are unconstitutionally vague. From the brief’s summary of argument: In light of the Court’s decision that the regulations and rulings at issue are
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Senators Cruz & Scott Ask for Capital Gains to be Indexed to Inflation
According to reporting in Tax Notes, Bloomberg Law, and others, Senators Ted Cruz (R-TX) and Tim Scott (R-SC) have written a letter to Treasury Secretary Scott Bessent (who, at least for a few more days, is also the acting commissioner of the IRS) advocating for the Trump administration to index capital gains to inflation by
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Webinar & Book Event: Tax, Race, and Reparations
On Friday, March 6, from 12:00–1:00pm (EST), the American Tax Policy Institute will host a webinar and book event titled “Tax, Race, and Reparations: Reckoning with History, Rethinking the Future.” The event will be moderated by Bridget Crawford (Pace) and will feature Dorothy A. Brown (Georgetown), Steven A. Dean (Boston University), and Anthony C. Infanti
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Speck: Structural Tax Reform and the Next REIT Revolution
Sloan Speck (Colorado), has published a new piece, Structural Tax Reform and the Next REIT Revolution, 27 U. Penn. J. Bus. L. 988 (2025): Although often treated as monolithic, contemporary tax reform typically bundles disparate provisions into a single legislative act, or tax package. This tax package may support a discrete set of congressional objectives, but
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NY Times: Why the I.R.S. Wants $15 Billion From Meta
From Jesse Drucker, Alexandra Ostasiewicz, June Kim, and Joey Sendaydiego, the New York Times produced a video explaining dispute between Meta (the holding company of Facebook) and the IRS that is currently pending in the Tax Court. At issue is a notice of deficiency from the IRS of just under $16 billion (before interest and
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New Report by NYSBA Tax Section
The New York State Bar Association’s Tax Section has recently released a new report (Report Number 1521) concerning final and proposed Treasury regulations under section 892. Those regulations concern the taxation of certain investments in the United States by foreign government and were published late last year. From the report:
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TaxProf Op-Ed: Endean on Delegations of the Taxing Power
This TaxProf Op-Ed on Learning Resources is by Jon Endean (Brooklyn Law School; SSRN): Delegations of the Taxing Power Jon Endean The Court’s decision in Learning Resources, Inc. v. Trump is undoubtedly one of the most consequential of the term, firmly rejecting the President’s position that IEEPA delegates the power to impose tariffs to the President. According to the Court’s opinion, “Our
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Mitch Daniels: A Consumption Tax on Americans is Brewing. Tariffs Are the Dry Run.
Echoing the famous quip by Larry Summers explaining the lack of a national VAT in the United States on the grounds that “Liberals think it’s regressive and conservatives think it’s a money machine”—but if liberals and conservatives reverse their positions, a VAT might be implemented in the United States—Mitch Daniels, the former Republican governor of
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NY Times: States Say No Thanks to Trump Tax Cuts, Drawing Republican Fire
Andrew Duehren, “States Say No Thanks to Trump Tax Cuts, Drawing Republican Fire,” N.Y. Times (Feb. 14, 2026):
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Hanlon, Shroff & Yoon: Taxes and Competition: Evidence from the Airline Industry
Michelle Hanlon (MIT Sloan), Nemit Shroff (MIT Sloan), and Rachel Yoon (Boston University – Questrom) have posted a new piece on SSRN titled “Taxes and Competition: Evidence from the Airline Industry,” forthcoming in the Journal of Accounting & Economics. Here is the abstract:
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Tax Notes: Doughnut Hole or a Different Kind of Pastry? Tariffs, Taxes, and Regulation
Glenn C. McCoy, Jr. & Jonathan Geiger, Doughnut Hole or a Different Kind of Pastry? Tariffs, Taxes, and Regulation, 119 Tax Notes St. 451 (Feb. 9, 2026):
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Avi-Yonah, Farrell & Imparato: Can the EU’s Foreign Subsidy Regulation ‘Discipline’ U.S. Subsidies?
Reuven S. Avi-Yonah (Michigan), Jennifer Farrell (Western University) & Domenico Imparato (Berkeley), Can the EU’s Foreign Subsidy Regulation ‘Discipline’ U.S. Subsidies?, 121 Tax Notes Int’l 837 (Feb. 2, 2026):