Interview: From Tax Promise to Policy: Biden’s First Year in Office

By David D. Stewart and Jonathan Curry | 02/08/2022

Tax Notes reporter Jonathan Curry reviews President Biden’s tax policy campaign promises after one year in office and where those proposals, including the Build Back Better Act, stand today.

Minnesota Tax Court: Email Blunder, Follow-Up Failure Doom Petition

By Amy Hodges | 02/14/2022

In 2200 Gateway LLC v. County of Hennepin, the Minnesota Tax Court dismissed a property tax petition for ineffective service of process, finding that the petition was sent to the wrong email address and the taxpayer never followed up to obtain the proper waiver of service from the county.

Featured Analysis

Biometrics and Taxation: Taxpayers Want Flexibility

By Nana Ama Sarfo | 02/07/2022

Nana Ama Sarfo discusses how flexibility and choice are integral to recent biometric identity verification efforts spearheaded by tax authorities.

Special Reports

Deterrence and Beyond: Suggestions to Improve Voluntary Tax Compliance

By Darcie Costello | 01/17/2022

Darcie Costello analyzes the academic literature regarding tax evasion deterrence measures and tax compliance and suggests how the IRS could improve compliance even without additional funding.

Tax Notes Talk

ESG’s Biggest Champion Talks Tax Transparency and Reporting

David D. Stewart, Nana Ama Sarfo, Eelco van der Enden, Jéanne Rauch-Zender, and Steven N.J. Wlodychak | February 10

Eelco van der Enden, the new CEO of the Global Reporting Initiative, discusses the growing environmental, social, and governance landscape and why tax is a necessary and important part of ESG reporting.

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