Opinions
How the Senate’s Rules and Precedents Shape the Tax Law
Marie Sapirie argues that the precedents the parliamentarians and Senate staffers use to decide whether tax provisions in a reconciliation bill fit within the guidelines of the Byrd rule, which governs what can be included in legislation passed through the reconciliation process, are opaque.
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Featured News
IRS Hiring Gap Complicates Second Pandemic Filing Season
Thousands of unfilled IRS jobs combined with pandemic-related processing center closures left the tax agency with 12 times the normal number of paper-filed returns carried over from the previous year into 2021.
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Featured Analysis
New Mexico's Gone to Pot and More
Timothy R. Van Valen reviews recent changes to New Mexico tax statutes in areas such as gross receipts tax deduction, medical and recreational marijuana, and COVID-19 pandemic legislation.
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Special Reports
India Takes a Giant Leap With Faceless Audits
Sean Foley, Justin Donatello, Hasnain Shroff, Ajit Jain, Anuradha Rathod, and Karnik Kansara outline India’s recently overhauled audit system and highlight factors that taxpayers operating in India should consider when preparing for audit.
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Tax Notes Talk
Analyzing the American Families Plan
| May 06
Jonathan Curry of Tax Notes recaps the tax provisions of President Biden’s American Families Plan and discusses with Dean Zerbe of Alliantgroup the finer details and its likelihood of passing Congress.
