Lily Batchelder
@lilybatch.bsky.social
Kopple Family Professor, NYU Law. Faculty Director @taxlawcenter.org. Former Assistant Secretary for Tax Policy at Treasury; Deputy Director, National Economic Council; Chief Tax Counsel, Senate Finance Committee.
Reposted by Lily Batchelder
THREAD:
GOP Senators say they're trying to scale back the SALT cap relief in the House bill. But could the approach to SALT in the Senate bill actually end up *more* generous & costly overall than the House bill? Do Senators – or does anyone – even know, despite the intense political focus on SALT?
GOP Senators say they're trying to scale back the SALT cap relief in the House bill. But could the approach to SALT in the Senate bill actually end up *more* generous & costly overall than the House bill? Do Senators – or does anyone – even know, despite the intense political focus on SALT?
June 24, 2025 at 9:28 PM
THREAD:
GOP Senators say they're trying to scale back the SALT cap relief in the House bill. But could the approach to SALT in the Senate bill actually end up *more* generous & costly overall than the House bill? Do Senators – or does anyone – even know, despite the intense political focus on SALT?
GOP Senators say they're trying to scale back the SALT cap relief in the House bill. But could the approach to SALT in the Senate bill actually end up *more* generous & costly overall than the House bill? Do Senators – or does anyone – even know, despite the intense political focus on SALT?
New JCT distributional estimates of proposed tax changes by the Senate Finance Committee. Compared to current law, the bill heavily skews benefits to the wealthy as a share of after-tax income. 1/
June 24, 2025 at 4:52 AM
New JCT distributional estimates of proposed tax changes by the Senate Finance Committee. Compared to current law, the bill heavily skews benefits to the wealthy as a share of after-tax income. 1/
Reposted by Lily Batchelder
Full recording of our discussion on risks to taxpayer privacy from DOGE & related efforts featuring Daniel Werfel, Lily Batchelder, Brandon DeBot, Elizabeth Laird, and David Padrino nyu.zoom.us/rec/share/IF...
June 3, 2025 at 8:10 PM
Full recording of our discussion on risks to taxpayer privacy from DOGE & related efforts featuring Daniel Werfel, Lily Batchelder, Brandon DeBot, Elizabeth Laird, and David Padrino nyu.zoom.us/rec/share/IF...
Looking forward to this discussion starting at 1:30 with Danny Werfel and cybersecurity, IT modernization, and tax policy experts!
On June 3, join us for a webinar on the risks to taxpayer privacy as taxpayer data is accessed and shared across government in unprecedented ways. The event will be moderated by @lilybatch.bsky.social and feature an opening discussion with Daniel Werfel. Register here: nyu.zoom.us/webinar/regi...
Welcome! You are invited to join a webinar: Understanding Risks to Taxpayer Privacy. After registering, you will receive a confirmation email about joining the webinar.
Please join the Tax Law Center for a virtual discussion of the legal, privacy, and cybersecurity risks of unprecedented efforts to access, use, and share taxpayer data across government for purposes f...
nyu.zoom.us
June 3, 2025 at 3:42 PM
Looking forward to this discussion starting at 1:30 with Danny Werfel and cybersecurity, IT modernization, and tax policy experts!
On June 3, I'm moderating a panel for the @taxlawcenter.org on the privacy risks of unprecedented access / sharing of taxpayer data across government. We'll hear from Former IRS Commissioner Daniel Werfel plus Brandon DeBot, Elizabeth Laird & David Padrino. Please join! nyu.zoom.us/webinar/regi...
Register for Webinar: Understanding Risks to Taxpayer Privacy
Please join the Tax Law Center for a virtual discussion of the legal, privacy, and cybersecurity risks of unprecedented efforts to access, use, and share taxpayer data across government for purposes f...
nyu.zoom.us
May 31, 2025 at 12:33 AM
On June 3, I'm moderating a panel for the @taxlawcenter.org on the privacy risks of unprecedented access / sharing of taxpayer data across government. We'll hear from Former IRS Commissioner Daniel Werfel plus Brandon DeBot, Elizabeth Laird & David Padrino. Please join! nyu.zoom.us/webinar/regi...
Reposted by Lily Batchelder
New @centeronbudget.bsky.social analysis of the draft GOP tax plan released yesterday:
Unsurprisingly, it provides enormous tax cuts for the wealthy—including an average annual $65k cut for the top 1%—while doing little for low- and moderate-income families in 2027 (and even less by 2029).
Unsurprisingly, it provides enormous tax cuts for the wealthy—including an average annual $65k cut for the top 1%—while doing little for low- and moderate-income families in 2027 (and even less by 2029).
May 14, 2025 at 12:55 AM
New @centeronbudget.bsky.social analysis of the draft GOP tax plan released yesterday:
Unsurprisingly, it provides enormous tax cuts for the wealthy—including an average annual $65k cut for the top 1%—while doing little for low- and moderate-income families in 2027 (and even less by 2029).
Unsurprisingly, it provides enormous tax cuts for the wealthy—including an average annual $65k cut for the top 1%—while doing little for low- and moderate-income families in 2027 (and even less by 2029).
The President just effectively signed a statement that he is committing a crime, violating a criminal statute enacted with overwhelming bipartisan majorities (it passed 96-2 in the Senate). Here is the law and his post. 1/3
May 2, 2025 at 4:09 PM
The President just effectively signed a statement that he is committing a crime, violating a criminal statute enacted with overwhelming bipartisan majorities (it passed 96-2 in the Senate). Here is the law and his post. 1/3
Harvard may not be at the top of most people’s list of favorite charitable causes, but if the President’s and WH's unlawful interference in IRS actions regarding specific TPs and charities isn’t stopped, it means he or any president can come for your church or community group.
Harvard sues the Trump administration in escalating confrontation
Lawsuit argues that government actions, including freezing $2.2 billion in federal funding, violated the First Amendment and didn’t follow legal procedures.
www.washingtonpost.com
April 22, 2025 at 2:10 PM
Harvard may not be at the top of most people’s list of favorite charitable causes, but if the President’s and WH's unlawful interference in IRS actions regarding specific TPs and charities isn’t stopped, it means he or any president can come for your church or community group.
The silence from Republican lawmakers re: Trump’s suggestions that IRS audit specific tax exempt orgs is deafening. Here’s a short history of how Rs and Ds responded to prior IRS reviews of tax exempts when *no* political appointees, let alone the President, were interfering. 1/
Trump eyes targeting more tax-exempt groups while denouncing Harvard
President Donald Trump defended his administration's moves to strip Harvard of its tax-exempt status and suggested more organizations could be in the IRS's crosshairs.
www.politico.com
April 20, 2025 at 4:37 PM
The silence from Republican lawmakers re: Trump’s suggestions that IRS audit specific tax exempt orgs is deafening. Here’s a short history of how Rs and Ds responded to prior IRS reviews of tax exempts when *no* political appointees, let alone the President, were interfering. 1/
Sharing this letter with my colleagues on the @nyulaw faculty. We have very different views on what the law is and should be, but share deep concern about this Administration’s attacks on the independence of academic institutions, lawyers, and judges. drive.google.com/file/d/1yysJ...
NYU LAW FACULTY LETTER_041725.pdf
drive.google.com
April 17, 2025 at 10:09 PM
Sharing this letter with my colleagues on the @nyulaw faculty. We have very different views on what the law is and should be, but share deep concern about this Administration’s attacks on the independence of academic institutions, lawyers, and judges. drive.google.com/file/d/1yysJ...
This is a profound undermining of the rule of law. All Americans should be very worried about what it would mean for the President and his advisors to be able to target audits for political reasons on the nonprofits in their lives, whether a small congregation or a day care center. 1/3
April 16, 2025 at 11:52 PM
This is a profound undermining of the rule of law. All Americans should be very worried about what it would mean for the President and his advisors to be able to target audits for political reasons on the nonprofits in their lives, whether a small congregation or a day care center. 1/3
What could possibly go wrong? 🤔 “Corcos has discussed plans for DOGE to build ‘one new API to rule them all… A ‘mega API’ could potentially allow someone with access to export all IRS data to the systems of their choosing, including private entities.” www.wired.com/story/doge-h...
DOGE Is Planning a Hackathon at the IRS. It Wants Easier Access to Taxpayer Data
DOGE operatives have repeatedly referred to the software company Palantir as a possible partner in creating a “mega API” at the IRS, sources tell WIRED.
www.wired.com
April 5, 2025 at 11:07 PM
What could possibly go wrong? 🤔 “Corcos has discussed plans for DOGE to build ‘one new API to rule them all… A ‘mega API’ could potentially allow someone with access to export all IRS data to the systems of their choosing, including private entities.” www.wired.com/story/doge-h...
Reposted by Lily Batchelder
1/ IRS officials are reportedly "aghast" at this request; all taxpayers should be, too.
On Friday, before @jacobbogage.bsky.social broke this news about the escalation of the request @taxlawcenter.org explained one of many reasons why it could harm taxpayer rights: taxlawcenter.org/blog/irs-dhs...
On Friday, before @jacobbogage.bsky.social broke this news about the escalation of the request @taxlawcenter.org explained one of many reasons why it could harm taxpayer rights: taxlawcenter.org/blog/irs-dhs...
April 5, 2025 at 3:13 PM
1/ IRS officials are reportedly "aghast" at this request; all taxpayers should be, too.
On Friday, before @jacobbogage.bsky.social broke this news about the escalation of the request @taxlawcenter.org explained one of many reasons why it could harm taxpayer rights: taxlawcenter.org/blog/irs-dhs...
On Friday, before @jacobbogage.bsky.social broke this news about the escalation of the request @taxlawcenter.org explained one of many reasons why it could harm taxpayer rights: taxlawcenter.org/blog/irs-dhs...
Reposted by Lily Batchelder
On 4/9, join us for a conversation about DOGE & the administrative state, featuring former Treasury Deputy Secretary Wally Adeyemo and Tax Law Center experts including former OMB Director Shalanda Young and professors @lilybatch.bsky.social & @davidkamin.bsky.social
taxlawcenter.org/events/nyu-l...
taxlawcenter.org/events/nyu-l...
NYU Law Forum | The DOGE Era: Impoundment, Data Privacy, and the Administrative State
Join the NYU Law Forum for a conversation about DOGE and the administrative state, including impoundment and data privacy issues. The conversation will feature Former Treasury Deputy Secretary Wally A...
taxlawcenter.org
April 4, 2025 at 5:20 PM
On 4/9, join us for a conversation about DOGE & the administrative state, featuring former Treasury Deputy Secretary Wally Adeyemo and Tax Law Center experts including former OMB Director Shalanda Young and professors @lilybatch.bsky.social & @davidkamin.bsky.social
taxlawcenter.org/events/nyu-l...
taxlawcenter.org/events/nyu-l...
A great explanation of why it is such a big deal and bad idea to allow DOGE access to access tax data in unprecedented ways it is demanding (in addition to violating the law as far as we can tell based on reporting) news.bloombergtax.com/tax-insights...
DOGE Getting IRS Data Like Giving Custodians Vault Keys: Werfel
Former IRS Commissioner Danny Werfel explains why remaining IRS officials must closely question why DOGE staffers want access to IRS taxpayer data.
news.bloombergtax.com
March 14, 2025 at 6:35 PM
A great explanation of why it is such a big deal and bad idea to allow DOGE access to access tax data in unprecedented ways it is demanding (in addition to violating the law as far as we can tell based on reporting) news.bloombergtax.com/tax-insights...
Reposted by Lily Batchelder
My group at @budgetlab.bsky.social has some good work out this morning on IRS funding and the forgone revenue of the IRS cuts the workforce by 50K workers: budgetlab.yale.edu/research/rev...
The Revenue and Distributional Effects of IRS Funding
budgetlab.yale.edu
March 13, 2025 at 12:30 PM
My group at @budgetlab.bsky.social has some good work out this morning on IRS funding and the forgone revenue of the IRS cuts the workforce by 50K workers: budgetlab.yale.edu/research/rev...
Reposted by Lily Batchelder
The giant cut in IRS is effectively a tax cut disproportionately for top of income spectrum and done in worst possible way-a reward to aggressive tax positions and lawbreaking-and demoting top lawyer risks IRS itself not following the laws on the books. www.washingtonpost.com/business/202...
Top IRS lawyer pushed aside as DOGE seeks records and 20 percent staff cuts
The acting chief counsel of the IRS has been removed from his position as Elon Musk’s U.S. DOGE Service seeks access to sensitive taxpayer records, according to people familiar with the matter.
www.washingtonpost.com
March 13, 2025 at 8:59 PM
The giant cut in IRS is effectively a tax cut disproportionately for top of income spectrum and done in worst possible way-a reward to aggressive tax positions and lawbreaking-and demoting top lawyer risks IRS itself not following the laws on the books. www.washingtonpost.com/business/202...
Reposted by Lily Batchelder
There’s been a lot of talk recently about cutting funding and staffing at the IRS. New work from the Budget Lab shows that if the IRS shrinks by 50% we estimate that this would result in 350 billion net forgone revenue over the 10-year budget window. 1/ @budgetlab.bsky.social
March 13, 2025 at 12:51 PM
There’s been a lot of talk recently about cutting funding and staffing at the IRS. New work from the Budget Lab shows that if the IRS shrinks by 50% we estimate that this would result in 350 billion net forgone revenue over the 10-year budget window. 1/ @budgetlab.bsky.social
More on Trump administration efforts to replace/override top IRS lawyers raising strong concerns that DOGE push for extraordinarily broad access to, and sharing of, confidential taxpayer information is not authorized by the law. www.wsj.com/politics/pol...
Top IRS Lawyer Set to Be Demoted Amid Taxpayer Data-Sharing Clash
The move could make it easier for the tax agency to share its trove of confidential taxpayer data with others in the government.
www.wsj.com
March 13, 2025 at 3:07 PM
More on Trump administration efforts to replace/override top IRS lawyers raising strong concerns that DOGE push for extraordinarily broad access to, and sharing of, confidential taxpayer information is not authorized by the law. www.wsj.com/politics/pol...
Reposted by Lily Batchelder
The series of IRS officials who have put the law above their personal job security join a line of public servants - stretching back to Treasury and IRS leaders during the Nixon era - who have resisted unlawful attempts by elected officials to weaponize taxpayer data and systems.
March 13, 2025 at 2:44 PM
The series of IRS officials who have put the law above their personal job security join a line of public servants - stretching back to Treasury and IRS leaders during the Nixon era - who have resisted unlawful attempts by elected officials to weaponize taxpayer data and systems.
Reposted by Lily Batchelder
IRS staff are right to be concerned (as story reports): officials who disclose taxpayer data outside the bounds of the law are exposed to potential criminal and civil liability.
March 13, 2025 at 2:43 PM
IRS staff are right to be concerned (as story reports): officials who disclose taxpayer data outside the bounds of the law are exposed to potential criminal and civil liability.
Reposted by Lily Batchelder
If the Administration’s new appointee for the top IRS lawyer accedes to DOGE requests for extraordinarily broad access to confidential taxpayer information despite the law, taxpayers’ data and their rights will be at risk of large-scale breach and abuse.
BREAKING: Trump team has removed the top IRS attorney as career staff resist demands to give DOGE access to sensitive taxpayer records, multiple sources say
DHS has sought home addresses of undocumented immigrants who pay taxes
W/ @jacobbogage.bsky.social & co
DHS has sought home addresses of undocumented immigrants who pay taxes
W/ @jacobbogage.bsky.social & co
March 13, 2025 at 2:42 PM
If the Administration’s new appointee for the top IRS lawyer accedes to DOGE requests for extraordinarily broad access to confidential taxpayer information despite the law, taxpayers’ data and their rights will be at risk of large-scale breach and abuse.
Bill Paul is an extraordinary public servant who served as Acting Chief Counsel under 3 administrations, including Trump I. I fear what this signals given DOGE’s push for IRS to approve extraordinarily broad sharing of taxpayers’ confidential data across federal agencies. 1/3
🚨 News: Trump administration pushes aside top IRS lawyer as DOGE seeks sweeping access to tax records
Scoop via me + @jeffstein.bsky.social & WaPo team...
Scoop via me + @jeffstein.bsky.social & WaPo team...
Top IRS lawyer pushed aside as DOGE seeks tax records, staffing cuts
The acting chief counsel of the IRS has been removed from his position as Elon Musk’s U.S. DOGE Service seeks access to sensitive taxpayer records, according to people familiar with the matter.
www.washingtonpost.com
March 13, 2025 at 2:37 PM
Bill Paul is an extraordinary public servant who served as Acting Chief Counsel under 3 administrations, including Trump I. I fear what this signals given DOGE’s push for IRS to approve extraordinarily broad sharing of taxpayers’ confidential data across federal agencies. 1/3
Deeply troubling allegations that DOGE affiliates were hastily given access to broad data systems at SSA containing highly sensitive tax data, and that DOGE affiliates were not following standard security safeguards for that info 1/4 www.washingtonpost.com/politics/202...
Former Social Security official describes hostile takeover by Musk team
DOGE officials also put millions of taxpayers’ private data at risk and refused to say why they needed access to it, the official says.
www.washingtonpost.com
March 12, 2025 at 8:03 PM
Deeply troubling allegations that DOGE affiliates were hastily given access to broad data systems at SSA containing highly sensitive tax data, and that DOGE affiliates were not following standard security safeguards for that info 1/4 www.washingtonpost.com/politics/202...