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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.


More than 550,000 student loan borrowers may find it easier to find their balances forgiven under recent changes to the Department of Education’s public service loan forgiveness program, but for millions more participating in the government’s income-driven repayment programs, much-needed relief is still waiting.


Marie Sapirie argues that the financial account information reporting plan being considered by lawmakers would capture far more data than would be necessary to accomplish its goals and yet wouldn’t capture the information the IRS would need to readily identify tax mistakes or misdeeds.