Turns out ‘abolish the income tax’ polls a lot better than ‘cut billions from the budget or tell me which taxes you’re raising instead.’
Victoria J. Haneman
@taxlawprof.bsky.social
Law professor at UGA Law and tax, money, death, & pop culture. Co/author of several books including “Planning for Large Estates” ACTEC fellow. IG TaxLawProf. Opinions are my own
The Venn diagram between people posting daily to bash Fauci and people convinced a national sales tax is brilliant feels suspiciously close to a circle.
Other than the WA bar exam fiasco, the worst bar exam story I’ve ever heard is the poor soul who threw up on the person sitting next to them during the July exam. Both were rescheduled to take the February exam. One for vomiting. One for sitting in the splash zone. .
My heart goes out to everyone who tried to take the Washington bar exam. You spend years in law school, months preparing, thousands of dollars on courses, and countless hours putting your life on hold for a single exam. No matter how this ultimately gets resolved, these examinees deserved better.
The Trump administration is now referring to frozen embryos as children, and no one is talking about the fact that this makes liquid nitrogen their legal guardian. Somewhere a tank of liquid nitrogen is thinking about the Child Tax Credit.
Nothing ages you like walking into an art show and seeing VHS tapes upcycled into artwork labeled “vintage reclaimed materials.”
There used to be a website called Draw Your Professor where you submitted a professor rating through art. We need to bring that back.
Bernie Sanders posted to say that Elon Musk, a trillionaire, pays the same amount into Social Security as someone making $184,500 and he is proposing to remove the cap on taxable income to generate revenue to keep SS solvent for years. When people hear "remove the Social Security cap," they 1/3
You know you are a lawyer when you walk by the openly touchable unattended bread in a Czech grocery store and you cannot stop thinking about the Janus v. Tarasewicz case, which is now the reason we have safety seals on Tylenol bottles (ie cyanide slipped in the bottles).
It’s usually not a good sign when someone uses the phrase “technically legal.”
I was interviewed by Reveal for their new podcast: “Inside America’s Race to Hide the World’s Money,” re: how the U.S. quietly became one of the best places in the world to park wealth. If you care about money, power, and the legal structures that protect both, link: revealnews.org/podcast/us-t...
It’s easy, and legal, to avoid paying your taxes by using trusts, but what are the effects?
The rich don’t need to go offshore to hide assets—they can do it right here in the US. But if America becomes the world’s tax haven, what are the effects?
revealnews.org
Asset protection isn’t about how much money you have. It’s about how easily someone can take it. The trigger is simple: 👉 Can you be sued easily? 👉 Do you have assets worth taking? 👉 Will insurance leave a gap or not fully cover you?
South Dakota follows equitable distribution, not a clean 50/50 split. That means a judge divides property based on what they think is fair, not necessarily equal. Interestingly, fault can creep in to divorce proceedings in SD. Courts can consider marital misconduct when dividing 1/2
Some of you have decided to no longer use pillowcases and this feels like something that would cause a divorce for me.
Quoted in a piece examining the intersection of wealth, power, tax and estate planning in the orbit of Leon Black + Epstein. When tax/estate structures get this aggressive, the legal questions are only half the story. The ethical ones tend to be far more revealing. www.nytimes.com/2026/03/23/b...
How Epstein Helped Solve a Billionaire’s Problems With Women
nytimes.com
Appreciate this kind of in-depth coverage and the quote from @taxlawprof.bsky.social!
How Epstein Helped Solve a Billionaire’s Problems With Women
nytimes.com
Excited to be quoted in this Fast Company article on AI and digital resurrection. The legal problem isn’t just the technology—it’s that existing contracts and doctrines weren’t built for a world where identity can be replicated indefinitely. www.fastcompany.com/91500169/ai-...
AI can make actors immortal—but not everyone wants to become IP
The prospect of digital resurrection of actors isn't just looming for A-listers. Actors across the board are signing contracts that could keep their likeness acting even after they die.
fastcompany.com
When approval ratings fall, foreign crises suddenly get very interesting.
The top 5 warnings signs that tax content on social media is not credible: 1. No credentials, just vibes. If their bio says that they are a tax guru, wealth hacker, 7-figure strategist, or financial architect, but there are no credentials (CPA, EA, attorney). 1/4
Many of the most celebrated men in history have allegedly had affairs. Are we seriously pretending that whether Kristi Noem is sleeping with someone is the scandal that matters? Her career should have ended the moment she bragged about killing a puppy.
A paper from Prof. @naomicahn.bsky.social shows how the law often lags behind the development of new technologies, according to @universityofga.bsky.social Prof. Victoria J. Haneman. @taxlawprof.bsky.social @jotwell.bsky.social
Leveraging Trust Law to Protect Child Influencers - Trusts & Estates
Naomi Cahn, Trusting Remedies for the Child Influencer Space: Blocked Trust Accounts and Child Beneficiaries, 17 Drexel L. Rev. 971 (2025).Victoria J. HanemanProfessor Naomi Cahn’s recent article, Tru...
trustest.jotwell.com
Fun inheritance fact In some states, a posthumously conceived child can be biologically yours but legally treated like a stranger for inheritance purposes
If any money changes hands to keep someone quiet that income is generally taxable to the recipient. Calling it a “gift” doesn’t magically fix it and render it not taxable. The IRS asks: Was this motivated by detached generosity, or was it “please don’t talk” money? Spoiler: NDAs scream the latter.
Pam Bondi doesn’t just have the worst job in America. She has the worst decision tree. ‘No’ was right there.
My middle-school daughter has no idea what a pair of pantyhose or a slip is. And I love this for her.
On the science of trying to freeze and preserve an embryo versus a corpse: “We know when we try to freeze lettuce and we try to unfreeze it, it's a big goopy mess . . But some other vegetables [like carrots] come up reasonably well.”
I am working on an article and I need you to please spam with every movie or television reference to a character being frozen with cryonics and then later revived. I need people who were frozen for the sake of being frozen—not for space travel but for life extension or imprisonment (eg Hans Solo).
“When is the will reading?” —people who are about to learn how probate actually works. (Television invented the will reading.)
Winter storm advisory = the government politely begging you not to create a law school exam fact pattern.