Year-End Collection: Tax Oddities of 2025

Tax Notes reporters recap some of the most memorable stories they encountered in 2025, from the establishment of a "crypto church" to how the "no tax on tips" provision may apply to certain professions. 

For related tax news, read the following in Tax Notes:

• Will IRS Know Pornography When It Sees It for Tips Deduction?
• Pass Go, Collect Millions: Hasbro to Get Tax Breaks for Boston HQ
• Marital Discord Is No Defense to FBAR Penalties, U.S. Says
• Crypto Evangelist’s Tax Evasion and Other Convictions Upheld

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producers: Jordan Parrish, Peyton Rhodes
Audio Engineers: Jordan Parrish, Peyton Rhodes

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This episode is sponsored by Crux. For more information, visit cruxclimate.com/contact.

This episode is sponsored by Avalara. For more information, visit avalara.com.

This episode is sponsored by the University of California Irvine School of Law Graduate Tax Program. For more information, visit law.uci.edu/gradtax.

Nominate someone for the Tax Analysts Award of Distinction in U.S. Federal Taxation! For more information, visit awards.taxanalysts.org.