Author: Jon Endean
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Herzfeld: Clipping Treasury’s Rulemaking Wings
In Tax Notes, Mindy Herzfeld writes about two recent decisions from the Tax Court and the Court of Federal Claims in which the respective court each ruled against the government on the basis that Treasury exceeded its authority when it promulgated regulations implementing the 2017 tax overhaul informally known as the Tax Cuts and Jobs…
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Mother Jones: The IRS Is Imploding
In Mother Jones, Stephanie Mencimer writes about the current state of the IRS in “The IRS Is Imploding.” From the piece: These aren’t just anecdotal one-offs. A June report to Congress from the Taxpayer Advocate Service, an independent agency within the IRS, found that live humans answered 20 percent fewer calls during this year’s tax filing season…
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Calderón Gómez & Kane: Pigou Goes Abroad
Luís Calderón Gómez (Cardozo) and Mitchell Kane (NYU) have posted a new piece on SSRN, forthcoming in the UC Davis Law Review, titled, “Pigou Goes Abroad.” Here’s the abstract: Pigouvian regulation is enjoying a renaissance. Scholars and policymakers increasingly hail Pigouvian instruments (e.g., a pollution tax on a polluting factory) as superior to command-and-control regulation…
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Commentary on Section 301 Tariffs
Tariffs are in the news again. From Politico, Oliver Ward, Megan Messerly, and Daniel Desrochers report: The Trump administration on Thursday finalized new double-digit tariffs on dozens of U.S. trading partners as it seeks to reconstitute sweeping duties struck down by the Supreme Court in February. The new duties, which range from 10 to 12.5…
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Avi-Yonah: Taxation and Deglobalization
Reuven S. Avi-Yonah (Michigan) has a new piece posted to SSRN, “Taxation and Deglobalization.” Here’s the abstract: Since 2016, the world has been in the process of deglobalization, as evidenced by rising tariffs, limits on immigration, and the potential revival of exchange controls. The downsides of deglobalization are evident in an inflation surge, reduced economic…
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Commentary on Section 338 Tariffs
In “Trump to Impose 50% Tariff on Many Canadian Goods,” Ana Swanson and Ian Austen report for the New York Times: President Trump on Monday signed orders to impose a 50 percent tariff on a wide range of Canadian goods, claiming that Canada had discriminated against the United States in key industries. The tariffs, which…
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Christensen & Appleby: State Tax Exemptions for Tribal Cultural Property
Grant Christensen (Alabama) and Andrew Appleby (Tennessee) have a new piece recently published in the Yale Law Journal Forum, “State Tax Exemptions for Tribal Cultural Property.” Here’s the abstract: In 2026, the California legislature enacted Assembly Bill (AB) 1485, which exempts from real property transfer taxes certain transactions that return tribal land to tribes. This…
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Hasen: Taxing the Transfer of Compensatory Partnership Interests
David Hasen (Florida) has posted a new piece on SSRN, “Taxing the Transfer of Compensatory Partnership Interests.” Here’s the abstract: The proper rules for taxing the exchange of partnership interests for services have never been settled. This paper argues that background policy considerations support a regime that treats the receipt of most profits interests as…
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Batchelder: When Money’s Time Isn’t Always Valued
Lily Batchelder (NYU) has posted a new piece on SSRN, “When Money’s Time Isn’t Always Valued: Accounting for Behavioral Considerations in Business Tax Reform.” Here’s the abstract: One of the fundamental questions in business taxation is whether to allow firms to immediately expense investments or require economic cost recovery, whereby firms deduct the cost over…
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NYSBATS Report on NYC’s Pied-à-Terre Tax
The Tax Section of the New York State Bar Association has published a new report, Report No. 1531, which concerns Article 30-C of the New York Tax Law (i.e., the pied-à-terre tax) and its first-year implementation. From the report: As the surcharge’s first fiscal year began on July 1, 2026, before final regulations have been…
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N.Y. Times: Judge Denounces Trump’s I.R.S. Suit as Improper Exercise in Self-Dealing
For the New York Times, Andrew Duehren and Alan Feuer have a piece, “N.Y. Times: Judge Denounces Trump’s I.R.S. Suit as Improper Exercise in Self-Dealing.” From the piece: A federal judge ruled on Monday that President Trump’s lawsuit against the Internal Revenue Service was an improper exercise in self-dealing and barred him from claiming that…
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Borden & Kaur: State Tax Enforcement of Section 1031 Proximate Exchanges
Bradley T. Borden (Brooklyn) and Lovepreet Kaur have published a new piece, “State Tax Enforcement of Section 1031 Proximate Exchanges,” 26 UC Davis Bus. L. J. 136 (2026). Here is the abstract: A section 1031 proximate exchange occurs when partners desire to transfer partnership property, separate, and separately complete section 1031 exchanges with their respective…
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N.Y. Times: Microsoft Disclosure Provides Rare Glimpse of Tax Haven Tactics
In the New York Times, Jesse Drucker and Karen Weise have a piece, “Microsoft Disclosure Provides Rare Glimpse of Tax Haven Tactics.” From the piece: A compliance report released by Microsoft this week provided a rare look into how tech giants shift profits out of the countries where they have many employees and significant sales…
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Rauh & Jaros: It Failed in France. It Would Be a Disaster in California.
In the New York Times, Joshua Rauh (Stanford Hoover Institute) and Benjamin Jaros (Stanford Hoover Institute) have published a guest essay titled, “It Failed in France. It Would Be a Disaster in California.” From the piece: To many, the 5 percent wealth tax on California’s ballot this year may sound like a harmless way to…
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Bearer-Friend et al.: Critical Tax Meets Law and Political Economy: A Conversation
Jeremy Bearer-Friend (George Washington), Bridget J. Crawford (Pace), Tessa Davis (South Carolina), Anthony C. Infanti (Pittsburgh), Ariel Jurow Kleiman (Southern California), Goldburn Maynard Jr. (Connecticut), Blaine G. Saito (Ohio State), and Clint Wallace (South Carolina) have a new piece forthcoming in the Ohio State Law Journal Online, “Critical Tax Meets Law and Political Economy: A…
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Bernie Moreno and Elizabeth Warren: Our Plan to Save Social Security
In a guest essay for the New York Times, Bernie Moreno (R-OH) and Elizabeth Warren (D-MA) argue for their plan “to save Social Security for generations of Americans to come.” From the piece: That starts with a common-sense solution: lifting the Social Security payroll tax cap. For 2026, the payroll tax cap, or taxable maximum,…
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Tax Notes: Soroban Gets Cool Reception on Limited Partner Argument
Kristen A. Parillo, in Tax Notes, provided an update on the oral argument in Soroban Capital Partners LP v. Commissioner, the Second Circuit case in which a taxpayer is challenging the government’s interpretation of the term “limited partner” in section 1402(a)(13): A panel of Second Circuit judges seemed highly skeptical of a New York hedge fund’s…
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Federal Circuit Permits Section 122 Tariffs to Proceed
In a per curiam order, the Federal Circuit ruled that that the tariffs imposed under section 122 of the Trade Act of 1974 could continue to be collected. The order was in response to a motion to stay the judgment of the Court of International Trade, which had ruled the tariffs were unlawful back in…
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Clouse et al.: California’s Billionaire Tax Act Threatens Growth and Fails to Address Structural Deficits
In Tax Notes, Jim Clouse, Fabio Natalucci, Charles W. Calomiris, Kenneth Rosen, David Bank, and Maxwell Hall, have written a new piece, “California’s Billionaire Tax Act Threatens Growth and Fails to Address Structural Deficits.” From the introduction: The dire fiscal outlook for the state of California has prompted numerous proposals for ways to increase state…
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Tax Law Center: How Congress Should Quickly Block the President’s Get-out-of-Tax-Free Card
Brandon DeBot and Kelsey Merrick from the Tax Law Center have published a new blog post, “How Congress Should Quickly Block the President’s Get-out-of-Tax-Free Card.” From the piece: Members of Congress and observers across the political spectrum have criticized the Administration’s attempts to give the President, his family, and his affiliates an extraordinary release of…
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New Issues of The Tax Lawyer
The Tax Lawyer has published two new issues. Vol. 78, No. 4 (Summer 2025) Vol. 79, No. 1 (Fall 2025) State & Local Tax Griswold Lecture
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New Reports by NYSBA Tax Section
The New York State Bar Association’s Tax Section has recently released two new reports concerning (1) amendments to section 4968 and (2) selected issues under section 108(e)(6):
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TaxProf Blog Op-Ed: Avi-Yonah on “When Is a Fee a Tax?”
This TaxProf Op-Ed on the recent decision in California v. Mullin is by Reuven S. Avi-Yonah (Michigan): When Is a Fee a Tax? Reuven S. Avi-Yonah On June 8, 2026, US District Judge Leo T. Sorokin (D. Mass.) issued an opinion invalidating the $100,000 payment that the Trump administration had imposed on applications to obtain…
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Hemel: Taxation and Animals
Daniel Hemel gave the Norman A. Sugarman Tax Lecture, titled “Taxation and Animals,” at Case Western Reserve University School of Law on March 17, 2026. The accompanying piece will appear in volume 77 of the Case Western Law Review. Here is the abstract to that piece: Animals have played a central role in tax systems…
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Dale, Hemel & Manny: DAF Sponsors Should Stand Up for Nonprofit Sector Independence
Harvey Dale (NYU), Daniel Hemel (NYU), and Jill Manny (NYU), have a new piece in Tax Notes, DAF Sponsors Should Stand Up for Nonprofit Sector Independence, 191 Tax Notes Fed. 1305 (May 25, 2026). Here’s the abstract: The three largest sponsors of donor-advised funds jolted the philanthropic world in recent weeks when they announced that…