Paul L. Caron
Dean
Pepperdine Caruso
School of Law
Tax
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New York Appellate Court Oral Arguments in Zelinsky Remote Work Case
The New York Supreme Court, Appellate Division, Third Department, held oral arguments in tax law professor Edward Zelinsky’s challenge of New York’s “convenience of the employer” rule. Specifically, Prof. Zelinsky is asserting that New York improperly sourced his employment income to New York during the COVID-19 pandemic when the government forced Cardozo to close and…
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Layser: Renters’ Tax Credits
Michelle Layser (San Diego), Renters’ Tax Credits, 113 Geo. L.J. 1107 (2025): America is facing an affordable housing crisis that current policies have failed to mitigate. Even before the COVID-19 pandemic, half of American tenants were rent burdened, paying more than one-third of their income on rent. For this reason, Renters’ Tax Credit (RTC) proposals are gaining…
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Trump Lets IRS Fire More Positions at Will
Bloomberg Law, IRS Can Fire More Positions at Will With Trump Executive Order: Trump’s order strips job security from almost 8,000 federal positions. Under Office of Personnel Management regulations, employees moved into a new job classification—known as Schedule Policy/Career—lose many of the procedural protections most federal workers have, including the right to appeal their removal to an independent…
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NYU Hosts AMT/EITC Conference
On June 4 and 5, 2026, NYU School of Law hosted the 2026 Association of Mid-Career Tax Scholars/Experienced in Tax Joint Conference (AMT/EITC). Participants and panels, below the fold.
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Salinas et al.: Law Professors Prefer AI over Peer Answers
Alejandro Salinas (Stanford), Carly Frieders, Neel Guha, Sibo Ma et al., Law Professors Prefer AI over Peer Answers (May 27, 2026):
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Slemrod & Vergara: Optimal Tax Information with Privacy Concerns
Joel Slemrod (Michigan) & Damián Vergara (Michigan), Optimal Tax Information with Privacy Concerns, Int’l Tax & Pub. Fin. (Mar. 24, 2026):
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Request For Nominations: Tax Analysts Award Of Distinction (State & Local Tax)
Tax Analysts is accepting nominations for its Award of Distinction in U.S. State and Local Taxation. Nominations are open now. The nomination form is here, and prior recipients are here. Additional details below the fold.
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SSRN Review & Roundup: Narotzki Reviews Kochan’s When Tax Law, Textualism, Property Law, and M&A Law Converge
This week, Doron Narotzki (Akron; Google Scholar) reviews Donald J. Kochan (George Mason; Google Scholar), When Tax Law, Textualism, Property Law, and M&A Law Converge: AbbVie Inc. v. Commissioner of Internal Revenue (Wake Forest J. Bus. & Intell. Prop. L. (forthcoming). Donald Kochan’s forthcoming article in the Wake Forest Journal of Business and Intellectual Property…
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Doctoral Meeting of Researchers in International Taxation (DocMIT)
The International Bureau of Fiscal Documentation (IBFD) will host the next Doctoral Meeting of Researchers in International Taxation (DocMIT) on 1–2 February 2027 in Amsterdam. This event offers selected PhD candidates a unique opportunity to present their research, receive expert feedback, and engage with peers in the field of international, European, or comparative tax law. Applications are…
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Scholar Meeting of International Tax Researchers (ScholarMIT)
The International Bureau of Fiscal Documentation (IBFD) invites early-career tax scholars to apply for the Scholar Meeting of International Tax Researchers (ScholarMIT), taking place in Amsterdam on 1–2 February 2027. This event offers a platform to present ongoing research, receive expert feedback, and connect with peers in international, European, or comparative tax law. Applications are welcome…
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Bloomberg: Former MLB Manager Loses Tax Case Over Inflated Land Donation
David Schultz (Bloomberg): Former MLB Manager Loses Tax Case Over Inflated Land Donation: Former Kansas City Royals manager Ned Yost and his business partners will have to pay 40% in penalties to the IRS because the land donated for conservation easement purposes was grossly inflated, the US Tax Court said in an opinion Tuesday. The…
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Reuters: IRS Proposes Increasing Estate Tax Closing Letter Fee
Reuters: IRS Proposes Increasing Estate Tax Closing Letter Fee: The IRS has issued proposed regulations that would increase the user fee for an estate tax closing letter from $56 to $76. (Preamble to Prop Reg REG-103193-26, 6/2/2026) An executor, administrator, or other person in possession of estate property can file an application for determination of…
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 46 (May 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:
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Legal Scholarship Network Publishes New Issue of Tax Law & Policy eJournal
Volume 26, Number 45 (June 2026) of the eJournal of Tax Law and Policy, published by The Social Science Research Network (SSRN), and edited by Paul L. Caron:
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Sarin (NY Times): No Wonder Everyone’s Rallying Around This Terrible Idea
In the New York Times, Natasha Sarin (Yale), a contributing Opinion writer, has a new piece, “No Wonder Everyone’s Rallying Around This Terrible Idea.” From the piece: In a nation seemingly unable to agree on anything, people appear to be converging on one idea: Taxes are bad. In addition to the calls for broad-based middle-class…
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Stevelman: Uncharitable Think Tanks
Faith Stevelman (NYLS) has a new piece in the FIU Law Review, Uncharitable Think Tanks, 20 FIU L. Rev. 163 (2025). Here’s the abstract: As people debate whether the Heritage Foundation’s Project 2025 is good policy, what’s being overlooked is that it’s likely unlawful as the work product of a charitable think tank. (Think tanks…
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Marian: Income Taxation and the Regulation of Supreme Court Justices’ Conduct
Omri Marian (UC-Irvine) has an article published in the Cornell Law Review, Income Taxation and the Regulation of Supreme Court Justices’ Conduct, 110 Cornell L. Rev. 1145 (2025). Here’s the abstract: In 2023, investigative journalists reported multiple instances where billionaires showered Supreme Court Justices with lavish gifts. Previously undisclosed luxury fishing trips, private jet travel, and…
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NY Times: Inside the Deal to Drop Trump’s $10 Billion Suit Against the I.R.S.
For the New York Times, Alan Feuer, Andrew Duehren, Glenn Thrush, Ben Protess, and Maggie Haberman have a story, “Inside the Deal to Drop Trump’s $10 Billion Suit Against the I.R.S.” From the piece: President Trump had sued the I.R.S. for $10 billion, and a federal judge was pressing the Justice Department to explain how…
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Were Green Tax Credits Doomed From the Start?
Patrick Driessen, “Were Green Tax Credits Doomed From the Start?” (Tax Notes, June 1, 2026): When the energy consumption and business tax benefits (referred to here as green tax credits) were enacted in the Inflation Reduction Act (P.L. 117-169),1 the historical persistence of tax expenditures suggested that these provisions would survive almost any election cycle.…
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Delmotte: Equality Before Tax Law
Charles Delmotte (Michigan State) has published “Equality Before Tax Law” in the Washington & Lee Law Review. Here is the abstract: The income tax code is riddled with exceptions—exclusions, rate preferences, and deductions—that reduce tax burdens for dominant majorities and powerful interest groups. These carveouts now amount to an astonishing $1.9 trillion, equivalent to seventy-five…
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Dynan, Elmendorf, and Gullo on Federal Discretionary Spending
Karen Dynan (Harvard), Douglas Elmendorf (Harvard), and Theresa Gullo (Arbroath Associates) have a new NBER working paper, “The Federal Government’s Discretionary Spending” (May 2026). Here is the abstract: This paper examines federal discretionary spending, including its place in the overall budget, its composition, and the economic and political forces shaping its size. Both defense and…
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Reports: Trump To Drop Anti-Weaponization Fund Plans
Marc Caputo, “Scoop: Trump admin plans to drop ‘weaponization’ fund” (Axios): The Trump administration plans to drop its controversial $1.8 billion “weaponization” fund the president sought to compensate alleged victims of prosecutorial conduct under his predecessor, two senior administration officials told Axios. “It’s dead for now,” one of the sources said. [ . . .…
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Crypto Lawsuits Seek to Shape Tax Treatment of Newly Made Tokens
James Matheson (Bloomberg Law): Crypto Lawsuits Seek to Shape Tax Treatment of Newly Made Tokens Two federal court cases are serving as the testing grounds for when certain kinds of newly created cryptocurrency become taxable income, in an area where some legal observers say regulators haven’t yet established clear rules. The cases, Jarrett v. United States and Rogovy…
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U.S. Supreme Court Denies Review of Florida v. California
Perry Cooper (Bloomberg Law): Supreme Court Stays Out of Florida’s Tax Dispute With California The US Supreme Court declined to take the unusual step of hearing a tax dispute among two states—in this case, Florida alleging a California rule deprives it of tax and investment revenue. Florida filed a motion for leave to file a bill…