Libin Zhang and Kristin Hickman discuss the broader implications of Moore v. United States and the challenges to the Chevron doctrine during a live recording from the American Bar Association Section of Taxation May meeting.

For related episodes, listen to:

• What the End of Chevron Deference May Mean for Tax
• A Recap of SCOTUS Oral Arguments in Moore v. United States

For additional coverage, read these articles in Tax Notes:

• Late Chevron Challenge to Split-Dollar Regs Falls Flat
• States Are Moving Away From Judicial Deference, Practitioners Say
• Post-Arguments, Moore Effect on Wealth Tax Still Up for Debate
• Government May Have Upper Hand in Moore, but Court May Go Narrow

Follow us on Twitter:

• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Mary Wood of Meadows Collier discusses recent updates on the employee retention credit, from the IRS’s moratorium on new claims to the potential effect of pending legislation.

For more episodes on the employee retention credit, listen to:

• IRS Key Updates: ERC, EITC, and Government Shutdown Plans
• The Employee Retention Credit: Scams and Successes

For additional coverage, read these articles in Tax Notes:

• Pandemic Relief Fraud Scheme Shut Down, TIGTA Says
• IRS Leaves Door Open to Resume ERC Voluntary Disclosure
• ERC Voluntary Disclosure Program Barrels Toward Uncertain End
• ERC Abuse Revives Debate Over Contingency Fees
• IRS ERC Audits Undergo Changes as They Get Older

Follow us on Twitter:

• Lauren Loricchio: @LaurenLoricchio
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Professor Yariv Brauner of the University of Florida Levin College of Law discusses the challenges facing residence-based taxation and his proposal for a new way to tax individuals.

For more, read Brauner's article, "Taxing People, Not Residents."

In our “Editors’ Corner” segment, Andrey Yushkov, senior policy analyst for the Tax Foundation, chats about his coauthored Tax Notes piece, “Long-Term Trends in State Personal Income Tax.”

Follow us on Twitter:

• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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This episode is sponsored by PLI Press. For more information, visit pli.edu/taxnotes.

Join the Tax Notes Talk team for our upcoming live recording at the ABA May Tax Meeting on Friday, May 3! Fore more information, visit taxnotes.co/aba.

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Frank Agostino of Agostino & Associates discusses two pending Supreme Court cases, their potential effects on the Chevron doctrine, and their implications for the tax world.

Listen to our latest episode on Moore here: A Recap of SCOTUS Oral Arguments in Moore v. United States

For additional coverage, read these articles in Tax Notes:

• Late Chevron Challenge to Split-Dollar Regs Falls Flat
• States Are Moving Away From Judicial Deference, Practitioners Say
• Petitioner Asks SCOTUS to Hold Case Until Chevron Is Decided
• A Look Ahead: Penalty Approval Issues Likely Won’t Be Solved Through Regs

Follow us on Twitter:

• MK Browne: @mk_browne10
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

**
This episode is sponsored by PLI Press. For more information, visit pli.edu/taxnotes.

Join the Tax Notes Talk team for our upcoming live recording at the ABA May Tax Meeting on Friday, May 3! Fore more information, visit taxnotes.co/aba.

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Tax Analysts' chief economist Martin Sullivan discusses the Congressional Budget Office’s latest economic forecast, new insights on the effects of the Tax Cuts and Jobs Act, and what all this means for tax policy.

For more, read Sullivan's analysis, "Economists Find Little Growth and Worsening Inequality From TCJA."

Follow us on Twitter:

• Martin Sullivan: @M_SullivanTax
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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

This episode is sponsored by PLI Press. For more information, visit pli.edu/taxnotes.

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Tax Notes contributing editor Nana Ama Sarfo discusses the SEC’s recently released carbon pricing disclosure rules and their reception from the business community.

For additional coverage, read Sarfo's article in Tax Notes, "Examining the SEC’s Simpler Carbon Pricing Disclosure Rules."

Follow us on Twitter:

• Nana Ama Sarfo: @nanaama_sarfo
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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

This episode is sponsored by PLI Press. For more information, visit pli.edu/taxnotes.

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

William McRae of Cleary Gottlieb discusses the U.S. Tax Court’s decision in YA Global Investments v. Commissioner and what it means for the private equity sector.

For additional coverage, read these articles in Tax Notes:

• Tax Pro Questions Tax Court’s Dealer Analysis in YA Global
• Tax Pros Weigh Impact of YA Global on Fund Industry
• YA Global Footnote Shouldn’t Be Overlooked
• Cayman Islands Hedge Fund Liable for Tax Bill of Over $57 Million

Follow us on Twitter:

• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Tax Notes Capitol Hill reporters Cady Stanton and Doug Sword discuss the roadblocks the Tax Relief for American Families and Workers Act is facing in the Senate.

For additional coverage, read these articles in Tax Notes:

• Crapo’s Tax Deal Offers Were Non-starters for Dems, Wyden Says
• Finance Republicans Have Problem With Tax Bill’s Retroactivity
• Wyden Warns It’s Now or Never for R&D and Other Biz Tax Breaks
• Larger Priorities and Slow Discussions Leave Tax Bill in Limbo
• Tax Deal Doesn’t Have Support to Skirt Filibuster, Crapo Says

Follow us on Twitter:

• Cady Stanton: @cady_stanton
• Doug Sword: @doug_sword
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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

***
Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart