Paul L. Caron
Dean
Pepperdine Caruso
School of Law
IRS News
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NY Times: IRS Decision Not To Tax State Stimulus Payments Carries Fiscal Cost
New York Times, I.R.S. Decision Not to Tax Certain Payments Carries Fiscal Cost: More than 20 state governments, flush with cash from federal stimulus funds and a rebounding economy, shared their windfalls last year by sending residents one-time payments. This year, the Biden administration added a sweetener, telling tens of millions taxpayers that they do not…
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IRS Chief Counsel Is Seeking To Hire Over a Dozen Tax Attorneys (Annual Salary Range: $82,830 – $183,500)
IR-2023-21, IRS Chief Counsel Is Hiring Attorneys; Multiple Job Openings Posted to Help Enhance the Taxpayer Experience and Address High-End Noncompliance: The Internal Revenue Service's Office of Chief Counsel today announced plans to hire additional attorneys to assist the agency in enhancing the taxpayer experience and addressing high-end, complex noncompliance. "We're immediately seeking motivated attorneys…
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U.S. Treasury Department: Disparities In The Benefits Of Tax Expenditures By Race And Ethnicity
Lily Batchelder (Assistant Secretary for Tax Policy) & Greg Leiserson (Deputy Assistant Secretary for Tax Analysis), Disparities in the Benefits of Tax Expenditures by Race and Ethnicity: This analysis, the subject of a new Office of Tax Analysis (OTA) working paper [Tax Expenditures by Race and HispanicEthnicity: An Application of the U.S. Treasury Department's Race and…
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The IRS’s Christmas Gift To Airbnb And PayPal Is A Loss For Law-Abiding Taxpayers
Following up on my previous post, IRS Delays Implementation Of $600 Reporting Threshold For Third-Party Payment Platforms Like Etsy, Venmo: Daniel Hemel (NYU; Google Scholar) & Steven M. Rosenthal (Tax Policy Center), The IRS’s Christmas Gift to Airbnb and PayPal Is a Loss for Law-Abiding Taxpayers: Third-party payment platforms such as Airbnb, eBay, and PayPal found…
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National Taxpayer Advocate Delivers 2022 Annual Report To Congress
IR-2023-04 (Jan. 11, 2023, National Taxpayer Advocate Delivers 2022 Annual Report To Congress; Focuses On Taxpayer Impact Of Processing And Refund Delays National Taxpayer Advocate Erin M. Collins today released her 2022 Annual Report to Congress, saying taxpayers and tax professionals “experienced more misery in 2022” due to paper processing delays and poor customer service. But…
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Grewal: The IRS Audits Trump
Following up on my previous posts (links below): Andy Grewal (Iowa; Google Scholar), The IRS Audits Trump, 39 Yale J. on Reg.: Notice & Comment (Dec. 26, 2022): In a widely anticipated move, the House Ways & Means Committee released a report on how the IRS audited Donald Trump’s tax returns. The W&M report along with the related Joint Committee…
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IRS Delays Implementation Of $600 Reporting Threshold For Third-Party Payment Platforms Like Etsy, Venmo
IR-2022-226, IRS Announces Delay For Implementation of $600 Reporting Threshold For Third-Party Payment Platforms’ Forms 1099-K Notice 2023-10, Revised Timeline Regarding Implementation of Amended Section 6050W(e) New York Times, I.R.S. Delays Tax Change for Users of Venmo, Cash App and Other Digital Wallets Wall Street Journal, IRS Delays Gig-Tax Filing Rule for Side Hustles of…
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Inspector General: No Political Influence In Comey|McCabe Audits During Trump Administration
Following up on my previous posts: New York Times, Comey And McCabe, Who Infuriated Trump, Both Faced Intensive IRS Audits Wall Street Journal, Comey|McCabe IRS Audits AND ProPublica Tax Leak Should Be Investigated IRS, No Political Influence In Comey|McCabe Audits Treasury Inspector General for Tax Administration, National Research Program Tax Return Selection Process for Tax Years 2017…
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Treasury Department Seeks To Hire Deputy Assistant Secretary ($135,468 – $203,700)
The U.S. Department of the Treasury is looking to hire a Deputy Assistant Secretary for Tax, Trade and Tariff Policy (application due November 30, 2022): SummaryThe Deputy Assistant Secretary reports to the Assistant Secretary for Tax Policy and is responsible for providing oversight, coordination and policy direction for the Tax and Trade Bureau (TTB). DutiesAs…
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President Biden To Nominate Former OMB Controller Danny Werfel For IRS Commissioner
White House Statement, President Biden Announces Key Nominee: Today, President Joe Biden announced his intent to nominate Danny Werfel [Wikipedia] to serve as Commissioner of the Internal Revenue Service. Danny Werfel is a public and private sector leader who has served under both Democratic and Republican administrations. Across more than 15 years of government service,…
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WSJ: The IRS And The 8th Amendment
Update: The FBAR’s Muddy Morass Wall Street Journal, The IRS and the Eighth Amendment: Navigating the labyrinth that is the U.S. tax code can already feel like punishment for ordinary taxpayers. But the real punishment comes when Americans face oppressive penalties from the Internal Revenue Service for innocent filing mistakes. That may be about to…
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IRS Deputy Commissioner Douglas O’Donnell Named Acting IRS Commissioner
U.S. Treasury Department Press Release, IRS Deputy Commissioner Douglas O’Donnell Designated Acting IRS Commissioner: Today, U.S. Secretary of the Treasury Janet L. Yellen designated Internal Revenue Service Deputy Commissioner Douglas O’Donnell as Acting IRS Commissioner. Deputy Commissioner O’Donnell will head the agency following the end of Commissioner Charles P. Rettig’s term which ends on November…
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ABA Hosts Free Webinar Today On Tax Traps And Opportunities In The Post-Dobbs Era
The ABA Tax Section hosts a free webinar today at 1:30 PM ET on Personhood, Reproductive Choice, and Family Formation: Tax Traps and Opportunities in the Post-Dobbs Era (register here): The US Supreme Court's decision in Dobbs v. Jackson Women's Health Organization reversing the landmark case of Roe v. Wade has both opened tax traps and created tax…
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Treasury Department Appoints Inaugural Members Of Advisory Committee On Racial Equity
U.S. Treasury Department, Treasury Department Announces Inaugural Members of Formal Advisory Committee on Racial Equity: In conjunction with today’s annual Freedman’s Bank Forum, U.S. Secretary of the Treasury Janet L. Yellen announced the inaugural members of the Treasury Advisory Committee on Racial Equity. The first-of-its-kind committee will provide advice and recommendations to Secretary Yellen and Deputy Secretary…
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Inspector General: The IRS Uses Cloud Computing Services Without Adequate Security Controls, Putting Taxpayer Data At Risk
Treasury Inspector General for Tax Administration, Cloud Services Were Implemented Without Key Security Controls, Placing Taxpayer Data at Risk (No. 2022-20-052) (Sept. 27, 2022): To facilitate and guide its cloud security implementation efforts, the IRS developed its Cloud Security Reference Architecture in September 2019 and the Cybersecurity Cloud Operations Framework in November 2019. The IRS…
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Free Webinar Today On Federal Tax Careers
Free webinar today on Federal Tax Careers at 1:00 p.m. ET (register here): Are you interested in tax law? Even if you haven’t thought about a career in tax, maybe you want to be in a courtroom litigating or at a table strategizing business deals? Have you dreamed about working in criminal law or being a…
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WSJ: The IRS Is About To Go Beast Mode
Wall Street Journal Editorial, The IRS Is About to Go Beast Mode: Progressives want Joe Biden to unleash what they call “beast mode” executive power, and the Schumer-Manchin tax bill supplies the cash to turn the Internal Revenue Service into Wolverine. The pact between Sen. Joe Manchin and Majority Leader Chuck Schumer includes $80 billion…
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Federalist Society: Are IRS Defenses Crumbling?
Federalist Society, Are IRS Defenses Crumbling?: The continuous stream of regulations and other guidance the Internal Revenue Service (IRS) must publish to inform the public how it is going to implement, administer, and enforce the frequent, numerous, and complicated changes to the tax laws, along with the high dollar stakes involved, create constant opportunities and…
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IRS: No Political Influence In Comey|McCabe Audits
Following up on my previous posts: New York Times, Comey And McCabe, Who Infuriated Trump, Both Faced Intensive IRS Audits Wall Street Journal, Comey|McCabe IRS Audits AND ProPublica Tax Leak Should Be Investigated Bloomberg, IRS Tells Senators No Political Influence in Comey Audit: IRS officials at a closed-door meeting on Tuesday expressed confidence that audits…
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Indictment Charges Michigan Tax Attorney (Former KPMG Senior Manager) With Embezzling $6.5 Million From Client Who Hired Him To Settle IRS Debt
ABA Journal, Indictment Alleges Tax Lawyer Kept $6.5M in Client Funds After Claiming He Used It to Pay IRS Debt: A lawyer in Oakland County, Michigan, has been charged with tax evasion for alleging wiring $6.5 million in client money to his Swiss bank account without paying taxes on the embezzled funds. Tax lawyer, Jeffrey…
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WSJ: Comey|McCabe IRS Audits AND ProPublica Tax Leak Should Be Investigated
New York Times, I.R.S. Asks Inspector General to Review Audits of Comey and McCabe: The agency said its commissioner asked the Treasury Department’s inspector general for tax administration to look into the audits after The Times raised questions about them. Wall Street Journal, Comey, McCabe and IRS Audits: The press corps is aflutter at the…
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NY Times: Comey And McCabe, Who Infuriated Trump, Both Faced Intensive IRS Audits
New York Times, Comey and McCabe, Who Infuriated Trump, Both Faced Intensive I.R.S. Audits: The former F.B.I. director and his deputy, both of whom former President Donald J. Trump wanted prosecuted, were selected for a rare audit program that the tax agency says is random. Among tax lawyers, the most invasive type of random audit…
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NY Times: The IRS Is The Gatekeeper For Charities, But Approves 99.96% Of All Applications; Form 1023EZ = EZ Fraud
New York Times, 76 Fake Charities Shared a Mailbox. The I.R.S. Kept Approving More.: The tax agency is the gatekeeper for America’s charity system, but reduced vetting has opened the door to scams. The “American Cancer Society of Michigan,” state authorities say, was a fake charity. And not even a good fake. It was not…
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Job Opportunities In The U.S. Treasury Department’s Office Of Tax Policy ($126,233 – $176,300)
Following up on last week's post: Job Opportunities in the Office of Tax Policy: The Office of Tax Policy is looking to hire attorney-advisors in the Office of Tax Legislative Counsel (TLC), the Office of International Tax Counsel (ITC), and the Office of Benefits Tax Counsel (BTC), as well as a Deputy International Tax Counsel…
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Watchdog Says IRS Backlog Of Tax Returns Is Growing, Contradicting Biden Administration’s Repeated Claims Of Significant Progress
New York Times, Millions of Tax Returns Have Not Been Processed as the I.R.S. Tries to Clear Its Backlog: Millions of 2021 taxpayer returns filed with the Internal Revenue Service have yet to be completed, and the agency is facing a larger-than-normal backlog at this point in the tax season, the Treasury Department said on…