Tax Notes Talk

Tax Court Chief Judge Talks AI and Transparency

U.S. Tax Court Chief Judge Patrick Urda discusses the effects of the IRS’s staff changes and generative AI on the court and its continued evaluation of online access to documents. Listen to our episode with Judge Kerrigan: Updates From the Tax Court: Post-COVID Plans and New Funding***CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducer and Editor: Jordan Parrish****This episode is sponsored by Portugal Pathways. For more information, visit portugalpathways.io. This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

Pillar 2 Project Continues: Updates on the OECD

Tax Notes chief correspondent Stephanie Soong discusses the OECD’s recent pillar 2 side-by-side package deal and how countries are adapting to the new landscape. For related tax news, read the following in Tax Notes:U.S. Focusing on OECD Guidance for Pillar 2 Side-by-Side PackageHungary Expands Global Minimum Tax Registration FormU.S. Treasury Officials Declare Death of OECD Pillar 1***CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducers: Jordan Parrish, Peyton RhodesAudio Engineers: Jordan Parrish, Peyton Rhodes****This episode is sponsored by Portugal Pathways. For more information, visit portugalpathways.io. This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

Upgrading the IRS Through Tech and Automation

Rozeta Atlas of HubSync discusses the IRS’s plan to overhaul its legacy IT systems and what a modernized agency may mean for practitioners.For related tax news, read the following in Tax Notes:Palantir Contracts Under Scrutiny Amid IRS Tax Data ControversyIRS Adopts Generative Artificial Intelligence PolicyIRS No-Paper Initiative Jammed by Staffing Issues, Watchdog Says***CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducers: Jordan Parrish, Peyton RhodesAudio Engineers: Jordan Parrish, Peyton Rhodes****This episode is sponsored by Portugal Pathways. For more information, visit portugalpathways.io. This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

Taxing Generative AI: The Future of Tax Policy and Tech

Professors Jeremy Bearer-Friend and Sarah Polcz discuss their recent paper, “Sharing the Algorithm: The Tax Solution to Generative AI,” which outlines their proposal for taxing generative AI companies.For more, read Bearer-Friend and Polcz's article.***CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducers: Jordan Parrish, Peyton RhodesAudio Engineers: Jordan Parrish, Peyton Rhodes****This episode is sponsored by Portugal Pathways. For more information, visit portugalpathways.io. This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

Are Americans Antitax? The Gap Between Politics and Self-Interest

Professor Andrea Campbell, author of Taxation and Resentment: Race, Party, and Class in American Tax Attitudes, discusses why Americans' beliefs about taxes often don’t align with the specific tax policies they support.For more on Taxation and Resentment, you can read Joseph Thorndike's book review here: "ANALYSIS: Why Do Americans Ignore Their Self-Interest When It Comes to Taxes?"If you're interested in hearing more about Andrew Kahrl's research on the property tax, check out our episode, "Tax or Theft? Examining the History of the Property Tax." ***CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducers: Jordan Parrish, Peyton RhodesAudio Engineers: Jordan Parrish, Peyton Rhodes****This episode is sponsored by Portugal Pathways. For more information, visit portugalpathways.io. This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.