We have updated our "Tealbook," a compendium of over 70 policy options to broaden and strengthen the tax base. Updates include revised and new entries to account for OBBBA and other significant gaps in the tax system. Read more: taxlawcenter.org/blog/updated...

Updated Resource: Policy options to broaden the tax base

We have updated our “Tealbook,” a compendium of over 70 policy options to broaden and strengthen the tax base.

taxlawcenter.org

Our response to the court order issued by Judge Williams in the Trump v. IRS lawsuit.

We now estimate that the Trump administration has delivered more than $100 billion over a decade in tax cuts through regulatory giveaways, driven largely by undermining CAMT and rolling back regulations on partnership related-party basis shifting. taxlawcenter.org/blog/the-adm...

The Administration’s Regulatory Tax Giveaways Likely Exceed $100 Billion, with More Risks of Costly or Unlawful Actions on the Horizon

We have updated our spotlight for tax regulatory decisions to reflect new actions by Treasury and the IRS. We now estimate that the Trump Administration has likely delivered over $100 billion over a d...

taxlawcenter.org

Director of Litigation Kelsey Merrick explains the background on the Trump v. IRS lawsuit that led to the settlement agreement and audit release. Listen to our full conversation with @lawfaremedia.org: www.lawfaremedia.org/article/lawf...

Lawfare@lawfaremedia.org · last mo.

The DOJ settled Trump's $10B IRS lawsuit, and acting AG Todd Blanche claimed to waive his past tax liabilities as a part of that settlement. 🎙️ @rparloff.bsky.social talked to @taxlawcenter.org's Brandon DeBot and Kelsey Merrick about the legality of the settlement. youtu.be/R3vAejMjTio?...

The Trump v. IRS settlement is "part of a broader story about the breaking down of guardrails designed to prevent politicization of federal tax administration" says Policy Director Brandon DeBot in a conversation with @taxnotes.com. taxnotestalk.taxnotes.com/124942/episo...

Trump’s IRS Lawsuit and Settlement: What Comes Next? - Tax Notes Talk

Brandon DeBot of the Tax Law Center at New York University discusses President Trump’s lawsuit and subsequent settlement with the IRS, where things stand with the "Anti-Weaponization" Fund, and potent...

taxnotestalk.taxnotes.com

We joined @lawfaremedia.org to discuss the audit release, potential violations of the tax system's protections against political interference, and what Congress can do. Watch the full episode: www.youtube.com/watch?v=R3vA...

Lawfare@lawfaremedia.org · last mo.

On Lawfare Daily, @rparloff.bsky.social spoke to Brandon DeBot and Kelsey Merrick of @taxlawcenter.org about Attorney General Todd Blanche’s purported waiver of President Trump’s past tax liabilities on May 19, as part of a settlement of Trump’s $10 billion suit against the IRS. youtu.be/R3vAejMjTio

Although the $1.8 billion fund is currently blocked by a court order, the Administration is still attempting to give the President and his affiliates protection from audits. Our new piece offers four steps Congress should take to block this deal: taxlawcenter.org/blog/how-con...

How Congress should quickly block the President’s get-out-of-tax-free card

Members of Congress and observers across the political spectrum have criticized the Administration’s attempts to give the President, his family, and his affiliates an extraordinary release of claims i...

taxlawcenter.org

Explainer on Trump-IRS settlement | how Congress can unwind the deal and block the audit protections, laws against political interference in tax administration, & DOJ’s lack of authority to unilaterally drop tax audits taxlawcenter.org/blog/our-res...

Our resources on how to unwind the Trump v. IRS deal

The Department of Justice announced on May 18 a settlement in Trump v. IRS and the creation of a $1.8 billion “compensation” fund. On May 19, the DOJ released an addendum which purports to drop claims...

taxlawcenter.org

We have a new paper with @hamiltonproject.org examining a proposal to tax large pass-through businesses like corporations. This proposal could raise significant revenue, but its success depends on its design and implementation. Read more: taxlawcenter.org/blog/taxing-...

Taxing Large Pass-Throughs Like Corporations: A Closer Look

In a policy proposal for the Hamilton Project, we analyze a potential reform to pass-through taxation: requiring large or complex pass-through entities to pay federal income tax at the entity level, a...

taxlawcenter.org

Join us tomorrow for a conversation on business tax reform: www.hamiltonproject.org/event/taking...

The Hamilton Project@hamiltonproject.org · 2mo ago

TOMORROW at 3 PM ET: @hamiltonproject.org, @taxlawcenter.org, and @taxpolicycenter.bsky.social are hosting an event on business tax reform. www.hamiltonproject.org/event/taking...

On June 16, our Executive Director Chye-Ching Huang and Faculty Director Lily Batchelder will speak at a @hamiltonproject.org event focused on business tax reform. Register to attend or watch online: www.hamiltonproject.org/event/taking...

The United States collects substantially less revenue from corporations than it did several decades ago, and less than peer countries do today. On June 16, leading experts will discuss paths forward on business tax reform. RSVP here: www.hamiltonproject.org/event/taking...

Our new article in @justsecurity.org explores the legislative options available to block the audit release and the potential criminal violations of the tax code stemming from the negotiations over the deal. www.justsecurity.org/140939/congr...

What Congress Should Do About the President’s Sweetheart Deal in Trump v. IRS

Three core actions that Congress must take to fully unwind the Trump administration’s settlement and hold its architects accountable.

justsecurity.org

Explainer on Trump-IRS settlement | improper use of the Judgment Fund, laws against political interference in tax investigation, DOJ’s lack of authority to unilaterally drop tax audits, & why the $1.8 billion fund should be taxable to Trump plaintiffs taxlawcenter.org/blog/our-res...

Our resources on the Trump-IRS lawsuit and settlement agreement

The Department of Justice announced on May 18 a settlement in Trump v. IRS and the creation of a $1.8 billion “compensation” fund. On May 19, the DOJ released an addendum which purports to drop claims...

taxlawcenter.org

In response to news that the Acting Attorney General signed an apparent addendum to the Trump v. IRS settlement with a sweeping general waiver of claims—including claims related to the President’s tax returns—Tax Law Center Policy Director Brandon DeBot released the following statement:

In response to DOJ’s announcement of a settlement in Trump v. IRS, Tax Law Center Policy Director Brandon DeBot released the following updated statement:

The IRA was the largest clean energy investment in history, primarily delivered through federal tax credits. The Tax Law Center spoke with officials who led implementation to understand the challenges they faced and garner takeaways for future policy. taxlawcenter.org/blog/key-imp...

Key Implementation Lessons For Future Clean Energy Tax Policy

The Inflation Reduction Act (IRA) was the largest clean energy investment in history, most of which was delivered through federal tax credits. The Tax Law Center spoke with former officials across age...

taxlawcenter.org

As we predicted, there have been serious challenges this tax filing season, including difficulty phasing out paper refund checks, risks of scams from the "no tax on" provisions, and declining audit rates among top earners. Read more in our latest blog: taxlawcenter.org/blog/the-202...

The 2026 tax filing season has had serious problems—and more tax administration challenges are on the horizon

The 2026 tax filing season is coming to an end on Wednesday. There have been many serious problems causing real harm for taxpayers and operational challenges for the IRS, and troubling signs that rece...

taxlawcenter.org

In response to IRS cuts proposed in the President’s budget, Tax Law Center Policy Director Brandon DeBot issued the following statement: “The Budget continues this Administration’s chaotic, self-contradictory, and damaging approach to tax administration.

Executive Director Chye-Ching Huang writes in @thehill.com: President Trump’s lawsuit against the IRS is absurd, but it raises an important principle: All taxpayers should expect the IRS to safeguard their legally protected tax information. thehill.com/opinion/fina...

Join us on March 30 for a webinar on OBBBA's new prohibited foreign entity rules. In particular, the webinar will cover business tax concepts that are now relevant to claiming clean energy credits. Find out more and register: taxlawcenter.org/events/webin...

Webinar: Applying business tax concepts to PFE analysis

Following new guidance on prohibited foreign entity (PFE) rules, the Tax Law Center is hosting a webinar on core business tax concepts that are now relevant to claiming clean energy credits but may no...

taxlawcenter.org

Treasury recently released the first round of guidance on the prohibited foreign entity rules that OBBBA applied to certain clean energy tax credits. The Tax Law Center has a new resource breaking down what's in the guidance, including an explainer blog and slides: taxlawcenter.org/blog/treasur...

Treasury releases first round of prohibited foreign entity guidance

On February 12, Treasury and IRS released Notice 2026-15, the first round of guidance on the new prohibited foreign entity (PFE) rules that the OBBBA applied to certain clean energy credits. The Notic...

taxlawcenter.org

The recent budget deal includes a historically large cut to the IRS base budget and rescission of IRA funding. This will worsen IRS performance in the short term and leave the IRS substantially depleted under future administrations. Read our full analysis: taxlawcenter.org/blog/the-bip...

Yesterday, Treasury and the IRS released expansive guidance on CAMT. Tax Law Center Deputy Director Michael Kaercher issued the following statement: “Large corporations have ordered up dozens of special rules to eliminate their CAMT liability, and Treasury has delivered. (1/3)

The Senate is expected to vote later today on a resolution that would overturn recent IRS guidance that provides significant flexibility to reduce CAMT liability from corporate interests in partnerships. taxlawcenter.org/blog/resourc...

Our new project features a series of explainers breaking down tax administration, regulation, and litigation. It focuses on the critical and often overlooked role of tax administrators and courts—and the real-world impacts of their decisions. taxlawcenter.org/the-federal-...

The Federal Tax System Explained

Tax administrators and the courts play a critical and often overlooked role in the tax system. This project focuses on these institutions and the impact of their work.

taxlawcenter.org

Our ED Chye-Ching Huang: "President Trump and his political appointees have strained and broken the laws protecting taxpayer privacy that the President is now invoking to try to enrich himself. Taxpayer privacy laws should protect everyone–whether they’re the president or not."

The Wall Street Journal@wsj.com · 6mo ago

President Trump is suing the Internal Revenue Service and Treasury Department for $10 billion, alleging they didn’t do enough to prevent an IRS contractor from leaking his tax returns to the press in 2019.

In response to the release of a fiscal year 2026 appropriations agreement that rescinds an additional $11.7 billion in IRS funding, Tax Law Center Senior Fellow Greg Leiserson issued the following statement:

In response to recent reporting indicating that Treasury and the IRS are expected to issue guidance further reducing CAMT liability for large corporations, the Tax Law Center issued the following statement: (1/7)

“Decreasing criminal enforcement across all types of taxpayers would signal an indifference to cheating and insults the millions of honest filers who pay the taxes they owe,” said David Hubbert, a senior fellow at the Tax Law Center.

Brad Heath@bradheath.bsky.social · 8mo ago

EXCLUSIVE: Federal tax prosecutions fell to their lowest level in decades this year, declining more than 27% from the year before as the Trump administration cut the ranks of attorneys and agents who pursue those cases, a Reuters examination has found. www.reuters.com/world/tax-pr...