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Tax Notes Opinions

Tax Notes editors, contributors, and other great minds weigh in on pressing issues in the world of tax. We are passionate about tax – and we’re not afraid to share our thoughts.


Roxanne Bland questions why the holdings in Asahi and J. McIntyre — product liability cases
addressing whether a court has the lawful authority to adjudicate a claim for redress against a nonresident company for injuries sustained because its product was defective — apply in the tax context.


Marie Sapirie discusses the promise and peril of FAQs, noting that although they offer a relatively simple way to release guidance quickly, taxpayers can’t rely on them for guidance.