Tax Notes
@TaxNotes
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Your #1 source for everything tax. News, commentary, analysis. Nonpartisan nonprofit. #LetsTalkTax & #TaxTwitter | Follow our journalists: https://t.co/1qgIlqOjrz
Falls Church, VA
Joined January 2012
Pop superstar Britney Spears has filed a Tax Court petition to contest an IRS deficiency notice that asserts she owes $721,000 in taxes and penalties. Read more: https://t.co/Hma0XArkV4
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Seventh Amendment jurisprudence has changed enough over the last year and a half that a $19.6 million judgment for foreign bank account reporting violations should be set aside, a federal court litigant has argued. https://t.co/SlhdqnhEsS
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Employers will need to begin preparations for new reporting requirements regarding qualified tips and overtime compensation in 2026 while being aware of potential compliance pitfalls, tax professionals warn. From @taxtrevor: https://t.co/GjwlpYA4mP
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"The Brazilian digital detox tax is drafted in a manner that, under the parameters of section 899, appears like a 'discriminatory tax,' even though it is framed as a child-protection measure rather than a classic DST," @nanaama_sarfo writes. https://t.co/JCeSlr6gop
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Opinion: Jennifer Karpchuk and Olivia Klein examine significant state and local tax decisions that were made in the U.S. throughout 2025, including issues around P.L. 86-272, unemployment tax exemptions for charities, sourcing disputes, and the “jock tax.” https://t.co/CVkRBjl2yz
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Perspective: Joel G. Cohen argues that the changes in the recently introduced Taxpayer Notification and Privacy Act are unnecessary because they overlap with taxpayer protections that are already in place. https://t.co/YLZYYkwfQy
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"Taxation is both this trigger that provokes representation, and at the same time, it's the fuel that actually makes the democracy go," Vanessa Williamson said. Check out her full conversation: https://t.co/3rTqkPgI3O
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Perspective: @pdriessentax argues that a decades-old political debate about fiscal priorities has evolved into the current-policy baseline that senators used to absolve themselves of responsibility for the federal deficit when they voted for the OBBBA. https://t.co/yInLpy3vBt
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Perspective: Billy Hamilton examines Idaho’s projected budget deficit, finding that lawmakers should be conservative in setting a revenue number and refrain from cutting taxes. https://t.co/hPSY2c97X5
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Perspective: Shirley Chin examines the new section 50(a)(4) recapture enacted in the OBBBA for the requirements of the clean electricity investment credit and identifies potential planning opportunities to mitigate its impact on renewable financing. https://t.co/7zkzTcTkjM
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The retroactive features of 2025’s giant tax bill are expected to increase refunds to record levels, potentially adding pressure on a beleaguered IRS to pull off a problem-free tax season. Read more: https://t.co/mZAOjEwq91
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Perspective: Richard Ray examines the requirements to make a special use election under section 2032A and the consequences of failing to meet those requirements once the election is made. https://t.co/JI1z5eVSHH
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Perspective: Tram Le, Connie Zoerink, and McKayde Bagley discuss how artificial intelligence may affect state and local taxes, including its limitations for both practitioners and government entities that use it. https://t.co/uUrjojBvYW
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"Taxation is both this trigger that provokes representation, and at the same time, it's the fuel that actually makes the democracy go," Vanessa Williamson said. Check out her full conversation: https://t.co/3rTqkPgI3O
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Perspective: Timothy P. Noonan and Noah S. Chase explore several important New York tax cases from 2025. https://t.co/BJwWqG9Ffl
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From @akathanasiou: Canada’s Federal Court of Appeal has granted the government a preservation order to keep Shopify from deleting merchant data while the government appeals a lower court’s refusal to authorize an unnamed persons requirement. https://t.co/YukkvWjray
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Members of a Colorado state board determined that a ballot measure to revive a graduated income tax structure had more than a single subject and couldn’t advance. Check out the latest from @EmilyHoll9: https://t.co/LarqntLpaR
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Several Alabama cities are challenging the state’s simplified sellers use tax (SSUT), and the potential fallout from the lawsuit could change how remote sellers and marketplace facilitators are taxed in the state. https://t.co/avPTc28h2x
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From @ElodieLamer: Despite steps taken to allay the European Commission’s concerns over investor citizenship schemes, so-called golden passports in Antigua and Barbuda, Dominica, Grenada, St. Kitts and Nevis, and St. Lucia continue to raise alarm. https://t.co/xneXrqGUba
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"The Brazilian digital detox tax is drafted in a manner that, under the parameters of section 899, appears like a 'discriminatory tax,' even though it is framed as a child-protection measure rather than a classic DST," @nanaama_sarfo writes. https://t.co/JCeSlr6gop
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