Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Tax News
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Tax Policy In The Biden Administration
Bloomberg, A Fine Art Collection Can Cover One’s Tax Bill Bloomberg, Millionaires Fork Over $1 Billion to the IRS in Past-Due Taxes Bloomberg, OECD Reports Global Corporate Tax Rates Still Stable at 21% Bloomberg, Warren, Senators Urge Yellen: Finish Corporate Minimum Tax Rules Common Dreams, Chip Firms Poised to Rake In Taxpayer Subsidies Spend Big
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ABA Tax Section Interview With Tax Prof Anthony Infanti
Jeremiah Coder, People in Tax: Interview with Anthony Infanti, 43 ABA Tax Times 6 (Winter-Spring 2024): Editor’s Note: Anthony “Tony” Infanti is a professor of law at the University of Pittsburgh School of Law. Professor Infanti teaches a variety of tax courses at Pitt Law, including Federal Income Tax, Corporate Tax, and International Tax. He is
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ABA Tax Section Interview With Tax Prof Anthony Infanti
Jeremiah Coder, People in Tax: Interview with Anthony Infanti, 43 ABA Tax Times 6 (Winter-Spring 2024): Editor’s Note: Anthony “Tony” Infanti is a professor of law at the University of Pittsburgh School of Law. Professor Infanti teaches a variety of tax courses at Pitt Law, including Federal Income Tax, Corporate Tax, and International Tax. He is
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Kysar: Moore v. United States—The Stakes Of Constitutionalizing The Tax Law
TaxProf Blog Op-Ed: Moore v. United States—The Stakes of Constitutionalizing the Tax Law, by Rebecca Kysar (Fordham; Google Scholar): Since the ratification of the Sixteenth Amendment in 1913, the Court has generally left Congress to its own devices when it comes to tax law. [1] Indeed, a leading federal income tax casebook has observed that,
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Kysar: Moore v. United States—The Stakes Of Constitutionalizing The Tax Law
TaxProf Blog Op-Ed: Moore v. United States—The Stakes of Constitutionalizing the Tax Law, by Rebecca Kysar (Fordham; Google Scholar): Since the ratification of the Sixteenth Amendment in 1913, the Court has generally left Congress to its own devices when it comes to tax law. [1] Indeed, a leading federal income tax casebook has observed that,
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WSJ: Increased IRS Audit Rate Of Wealthy Taxpayers Reduced Efficiency By 93%
Wall Street Journal Editorial, The IRS Has a High-Earner Delusion: Unlike bank robbers, IRS auditors tend to look where the money isn’t. That’s what happened after the agency started scrutinizing more tax returns from the wealthiest Americans. A new report says increased targeting of these taxpayers was hugely ineffective [The IRS Ceased Compliance With the
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WSJ: Increased IRS Audit Rate Of Wealthy Taxpayers Reduced Efficiency By 93%
Wall Street Journal Editorial, The IRS Has a High-Earner Delusion: Unlike bank robbers, IRS auditors tend to look where the money isn’t. That’s what happened after the agency started scrutinizing more tax returns from the wealthiest Americans. A new report says increased targeting of these taxpayers was hugely ineffective [The IRS Ceased Compliance With the
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WSJ: The Blue-State Wealth Exodus Continues
Wall Street Journal Editorial, The Blue-State Wealth Exodus Continues: The pandemic lockdowns accelerated flight from Democratic-run states with onerous taxes and a high cost of living. The latest data from the Internal Revenue Service shows that the exodus has continued after life got back to quasi-normal. The IRS last week published its annual data on
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WSJ: The Blue-State Wealth Exodus Continues
Wall Street Journal Editorial, The Blue-State Wealth Exodus Continues: The pandemic lockdowns accelerated flight from Democratic-run states with onerous taxes and a high cost of living. The latest data from the Internal Revenue Service shows that the exodus has continued after life got back to quasi-normal. The IRS last week published its annual data on
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Tax Policy In The Biden Administration
Bloomberg, Canada Enacts Digital-Services Tax Amid U.S. Reprisal Threat Bloomberg, IRS Rulemaking Authority on Shaky Ground With Chevron Overturned Bloomberg, OECD Reports Progress, But No Deal Yet on Global Tax Treaty Bloomberg, Stuck Between US and OECD, Puerto Rico Seeks Path on Minimum Tax Cato Institute, The OECD Wants Higher Taxes on Everything
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Tax Policy In The Biden Administration
Bloomberg, Canada Enacts Digital-Services Tax Amid U.S. Reprisal Threat Bloomberg, IRS Rulemaking Authority on Shaky Ground With Chevron Overturned Bloomberg, OECD Reports Progress, But No Deal Yet on Global Tax Treaty Bloomberg, Stuck Between US and OECD, Puerto Rico Seeks Path on Minimum Tax Cato Institute, The OECD Wants Higher Taxes on Everything
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Jon Endean Joins Brooklyn Tax Faculty
Brooklyn Law School has announced that Jon Endean will join its faculty in August as an Assistant Professor of Law: Jon Endean, an expert in tax law, is joining the faculty as Assistant Professor of Law, and will be teaching Federal Income Taxation, Corporate Taxation, and International Taxation. Previously, Endean served as a visiting assistant
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Jon Endean Joins Brooklyn Tax Faculty
Brooklyn Law School has announced that Jon Endean will join its faculty in August as an Assistant Professor of Law: Jon Endean, an expert in tax law, is joining the faculty as Assistant Professor of Law, and will be teaching Federal Income Taxation, Corporate Taxation, and International Taxation. Previously, Endean served as a visiting assistant
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Cravath On Tax: Daniel Hemel (NYU)
Daniel Hemel is the fifth Tax Prof to appear on Cravath's On Tax podcast series: Daniel Hemel is a professor at the NYU School of Law. In this episode of On Tax, he and Cravath partner and host Len Teti talk about Daniel’s path to his current role in legal academia. They also discuss his
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Cravath On Tax: Daniel Hemel (NYU)
Daniel Hemel is the fifth Tax Prof to appear on Cravath's On Tax podcast series: Daniel Hemel is a professor at the NYU School of Law. In this episode of On Tax, he and Cravath partner and host Len Teti talk about Daniel’s path to his current role in legal academia. They also discuss his
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TIGTA: Occupancy Rate At Most IRS Buildings Is Less Than 50% (Washington, D.C. Is Lowest)
Treasury Inspector General for Tax Administration, The IRS Has Reduced Its Overall Space Footprint; However, a Significant Amount of Unneeded Office Space Still Remains (2024-100-027) (June 4, 2024): Since FY 2018, the IRS has reduced its overall space footprint by approximately 2 million rentable square feet, from 24.3 million to 22.3 million, which represents a
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TIGTA: Occupancy Rate At Most IRS Buildings Is Less Than 50% (Washington, D.C. Is Lowest)
Treasury Inspector General for Tax Administration, The IRS Has Reduced Its Overall Space Footprint; However, a Significant Amount of Unneeded Office Space Still Remains (2024-100-027) (June 4, 2024): Since FY 2018, the IRS has reduced its overall space footprint by approximately 2 million rentable square feet, from 24.3 million to 22.3 million, which represents a
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National Taxpayer Advocate Delivers Report To Congress: 500,000 Identity Theft Case Backlog Takes 2 Years To Resolve, IRS Answers 31% Of Taxpayer Phone Calls
IR-2024-173 (June 26, 2024), National Taxpayer Advocate Issues Mid-Year Report to Congress; Highlights Filing Season Challenges and Focuses on Strategic Priorities: National Taxpayer Advocate Erin M. Collins today released her statutorily mandated mid-year report to Congress. The report says the tax-return filing season generally ran smoothly this year, but it identifies delays in issuing refunds
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National Taxpayer Advocate Delivers Report To Congress: 500,000 Identity Theft Case Backlog Takes 2 Years To Resolve, IRS Answers 31% Of Taxpayer Phone Calls
IR-2024-173 (June 26, 2024), National Taxpayer Advocate Issues Mid-Year Report to Congress; Highlights Filing Season Challenges and Focuses on Strategic Priorities: National Taxpayer Advocate Erin M. Collins today released her statutorily mandated mid-year report to Congress. The report says the tax-return filing season generally ran smoothly this year, but it identifies delays in issuing refunds
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Tax Policy In The Biden Administration
Bloomberg, IRS Finalizes Conservation Contribution Disallowance Rule Regs Bloomberg, OECD Progressing on Finishing Global Tax Treaty By End of June Center on Budget and Policy Priorities, Record Stock Buybacks Bolster Case for Raising Corporate Tax Rate Common Dreams, Bowman, Sanders Propose 95% Tax on Corporations Exploiting Inflation to Jack Up Prices Financial Times, Global Tax
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Tax Policy In The Biden Administration
Bloomberg, IRS Finalizes Conservation Contribution Disallowance Rule Regs Bloomberg, OECD Progressing on Finishing Global Tax Treaty By End of June Center on Budget and Policy Priorities, Record Stock Buybacks Bolster Case for Raising Corporate Tax Rate Common Dreams, Bowman, Sanders Propose 95% Tax on Corporations Exploiting Inflation to Jack Up Prices Financial Times, Global Tax
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Zhang: Moore And The Judicial Role In Tax Law
TaxProf Blog Op-Ed: Moore, and the Judicial Role in Tax Law, by Alex Zhang (Emory; Google Scholar): Most tax scholars breathed a sigh of relief last Thursday. The Supreme Court, in a 5-2-2 split, upheld the mandatory repatriation tax on narrow grounds. Others have commented on the doctrinal implications of the case. I will focus here on
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Zhang: Moore And The Judicial Role In Tax Law
TaxProf Blog Op-Ed: Moore, and the Judicial Role in Tax Law, by Alex Zhang (Emory; Google Scholar): Most tax scholars breathed a sigh of relief last Thursday. The Supreme Court, in a 5-2-2 split, upheld the mandatory repatriation tax on narrow grounds. Others have commented on the doctrinal implications of the case. I will focus here on
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Graetz: Moore v. United States—Winning The Battle But The War Goes On
TaxProf Blog Op-Ed: Moore v. United States—Winning the Battle but the War Goes On, by Michael Graetz (Columbia) (Author, The Power to Destroy: How The Antitax Movement Hijacked America (2024)): The lawsuit by the Moores over $14,729 of tax was never about the tax (labelled the mandatory repatriation tax or MRT) enacted in 2017 to
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Graetz: Moore v. United States—Winning The Battle But The War Goes On
TaxProf Blog Op-Ed: Moore v. United States—Winning the Battle but the War Goes On, by Michael Graetz (Columbia) (Author, The Power to Destroy: How The Antitax Movement Hijacked America (2024)): The lawsuit by the Moores over $14,729 of tax was never about the tax (labelled the mandatory repatriation tax or MRT) enacted in 2017 to