The Tax Law Center at NYU Law
@taxlawcenter.org
Protecting and strengthening the tax system through rigorous legal work in the public interest. Based at NYU Law. https://taxlawcenter.org/
The Senate is expected to vote later today on a resolution that would overturn recent IRS guidance that provides significant flexibility to reduce CAMT liability from corporate interests in partnerships. taxlawcenter.org/blog/resourc...
February 10, 2026 at 5:59 PM
The Senate is expected to vote later today on a resolution that would overturn recent IRS guidance that provides significant flexibility to reduce CAMT liability from corporate interests in partnerships. taxlawcenter.org/blog/resourc...
Our new project features a series of explainers breaking down tax administration, regulation, and litigation. It focuses on the critical and often overlooked role of tax administrators and courts—and the real-world impacts of their decisions. taxlawcenter.org/the-federal-...
The Federal Tax System Explained
Tax administrators and the courts play a critical and often overlooked role in the tax system. This project focuses on these institutions and the impact of their work.
taxlawcenter.org
February 6, 2026 at 7:08 PM
Our new project features a series of explainers breaking down tax administration, regulation, and litigation. It focuses on the critical and often overlooked role of tax administrators and courts—and the real-world impacts of their decisions. taxlawcenter.org/the-federal-...
Our ED Chye-Ching Huang: "President Trump and his political appointees have strained and broken the laws protecting taxpayer privacy that the President is now invoking to try to enrich himself. Taxpayer privacy laws should protect everyone–whether they’re the president or not."
President Trump is suing the Internal Revenue Service and Treasury Department for $10 billion, alleging they didn’t do enough to prevent an IRS contractor from leaking his tax returns to the press in 2019.
Trump Sues Treasury Department, IRS Over Tax Return Leak
The president, his two eldest sons and business are named as plaintiffs in a civil complaint that seeks at least $10 billion in damages.
on.wsj.com
January 30, 2026 at 6:31 PM
Our ED Chye-Ching Huang: "President Trump and his political appointees have strained and broken the laws protecting taxpayer privacy that the President is now invoking to try to enrich himself. Taxpayer privacy laws should protect everyone–whether they’re the president or not."
In response to the release of a fiscal year 2026 appropriations agreement that rescinds an additional $11.7 billion in IRS funding, Tax Law Center Senior Fellow Greg Leiserson issued the following statement:
January 20, 2026 at 8:40 PM
In response to the release of a fiscal year 2026 appropriations agreement that rescinds an additional $11.7 billion in IRS funding, Tax Law Center Senior Fellow Greg Leiserson issued the following statement:
In response to recent reporting indicating that Treasury and the IRS are expected to issue guidance further reducing CAMT liability for large corporations, the Tax Law Center issued the following statement: (1/7)
December 12, 2025 at 8:08 PM
In response to recent reporting indicating that Treasury and the IRS are expected to issue guidance further reducing CAMT liability for large corporations, the Tax Law Center issued the following statement: (1/7)
“Decreasing criminal enforcement across all types of taxpayers would signal an indifference to cheating and insults the millions of honest filers who pay the taxes they owe,” said David Hubbert, a senior fellow at the Tax Law Center.
EXCLUSIVE: Federal tax prosecutions fell to their lowest level in decades this year, declining more than 27% from the year before as the Trump administration cut the ranks of attorneys and agents who pursue those cases, a Reuters examination has found.
www.reuters.com/world/tax-pr...
www.reuters.com/world/tax-pr...
December 11, 2025 at 7:57 PM
“Decreasing criminal enforcement across all types of taxpayers would signal an indifference to cheating and insults the millions of honest filers who pay the taxes they owe,” said David Hubbert, a senior fellow at the Tax Law Center.
The draft Senate appropriations bill would cut nearly $1 billion in discretionary funding for IRS operations. This cut would undermine necessary information technology upgrades at the IRS not just this year, but potentially for years to come. taxlawcenter.org/blog/senate-...
Senate Appropriations Bill Would Set the IRS Up to Fail When IRA Funds Run Out
The draft Fiscal Year 2026 Financial Services and General Government (FSGG) appropriations bill released by Senate Republicans would cut discretionary funding for IRS operations support by 22 percent,...
taxlawcenter.org
December 11, 2025 at 4:56 PM
The draft Senate appropriations bill would cut nearly $1 billion in discretionary funding for IRS operations. This cut would undermine necessary information technology upgrades at the IRS not just this year, but potentially for years to come. taxlawcenter.org/blog/senate-...
Our latest post explores recently issued guidance which reduces CAMT liability on income earned through partnerships. This guidance will add significant complexity and ambiguity to CAMT, undermine its key statutory purposes, and increase deficits. taxlawcenter.org/blog/a-look-...
A look at how recent partnership guidance undermines CAMT
Recently issued CAMT guidance on partnerships revises the proposed CAMT regulations to reduce CAMT liability on income earned through partnerships, adding significant complexity and ambiguity to the C...
taxlawcenter.org
December 10, 2025 at 9:58 PM
Our latest post explores recently issued guidance which reduces CAMT liability on income earned through partnerships. This guidance will add significant complexity and ambiguity to CAMT, undermine its key statutory purposes, and increase deficits. taxlawcenter.org/blog/a-look-...
Reposted by The Tax Law Center at NYU Law
This Friday, EESI's final briefing of 2025 will cover the status of 12 key clean energy tax credits!
Panel:
⚡ @sethhanlon.bsky.social, @taxlawcenter.org
⚡ Jillian Blanchard, @lawyers4goodgov.bsky.social
⚡ Katelyn Dean, @efifoundation.org
RSVP: ow.ly/8tee50XGtzS
Panel:
⚡ @sethhanlon.bsky.social, @taxlawcenter.org
⚡ Jillian Blanchard, @lawyers4goodgov.bsky.social
⚡ Katelyn Dean, @efifoundation.org
RSVP: ow.ly/8tee50XGtzS
December 9, 2025 at 6:39 PM
This Friday, EESI's final briefing of 2025 will cover the status of 12 key clean energy tax credits!
Panel:
⚡ @sethhanlon.bsky.social, @taxlawcenter.org
⚡ Jillian Blanchard, @lawyers4goodgov.bsky.social
⚡ Katelyn Dean, @efifoundation.org
RSVP: ow.ly/8tee50XGtzS
Panel:
⚡ @sethhanlon.bsky.social, @taxlawcenter.org
⚡ Jillian Blanchard, @lawyers4goodgov.bsky.social
⚡ Katelyn Dean, @efifoundation.org
RSVP: ow.ly/8tee50XGtzS
Our piece in @taxnotes.com outlines how recent CAMT guidance may overstep Treasury's authority to make adjustments to the law. The guidance signals a gradual regulatory repeal at the request of stakeholders, with billions in revenue on the line. taxlawcenter.org/work/recent-...
Recent Notices Further Erode the Corporate AMT
The Tax Law Center recently published a piece in Tax Notes explaining how several new rules included in Treasury’s recent CAMT guidance arguably push the bounds of Treasury’s authority to make adjustm...
taxlawcenter.org
November 25, 2025 at 3:17 PM
Our piece in @taxnotes.com outlines how recent CAMT guidance may overstep Treasury's authority to make adjustments to the law. The guidance signals a gradual regulatory repeal at the request of stakeholders, with billions in revenue on the line. taxlawcenter.org/work/recent-...
In response to Treasury's announcement today that it will issue regulations concerning the treatment of certain refundable individual income tax credits under a 1996 law known as PRWORA, Policy Director Brandon DeBot issued the following statement: taxlawcenter.org/blog/stateme...
Statement on Treasury announcement
Statement by Tax Law Center Policy Director Brandon DeBot in response to the U.S. Department of the Treasury announcing today that it will issue regulations concerning the treatment of certain refunda...
taxlawcenter.org
November 20, 2025 at 10:47 PM
In response to Treasury's announcement today that it will issue regulations concerning the treatment of certain refundable individual income tax credits under a 1996 law known as PRWORA, Policy Director Brandon DeBot issued the following statement: taxlawcenter.org/blog/stateme...
In response to the IRS's decision not to offer Direct File next year, Senior Fellow Greg Leiserson says: "This decision will deprive taxpayers of a free and easy-to-use tax filing option, making the tax filing process more expensive and unnecessarily burdensome. (1/2) apnews.com/article/irs-...
IRS Direct File won't be available next year. Here's what that means for taxpayers
The Trump administration has decided not to offer the IRS' electronic tax filing system for free next year, and its future is unclear.
apnews.com
November 6, 2025 at 9:40 PM
In response to the IRS's decision not to offer Direct File next year, Senior Fellow Greg Leiserson says: "This decision will deprive taxpayers of a free and easy-to-use tax filing option, making the tax filing process more expensive and unnecessarily burdensome. (1/2) apnews.com/article/irs-...
Reposted by The Tax Law Center at NYU Law
On Wednesday, SCOTUS will weigh whether the President can use IEEPA to unilaterally impose tariffs.
Kelsey Merrick argues Congress intentionally ended tariffs as a major revenue source decades ago and never delegated that choice to the President.
www.justsecurity.org/123833/tarif...
Kelsey Merrick argues Congress intentionally ended tariffs as a major revenue source decades ago and never delegated that choice to the President.
www.justsecurity.org/123833/tarif...
The Use of Tariffs to Raise Revenue is a Choice for Congress
Congress did not write IEEPA to allow a President to replace the income tax system with a patchwork of tariffs that they can impose, adjust, or suspend at will.
www.justsecurity.org
November 3, 2025 at 2:03 PM
On Wednesday, SCOTUS will weigh whether the President can use IEEPA to unilaterally impose tariffs.
Kelsey Merrick argues Congress intentionally ended tariffs as a major revenue source decades ago and never delegated that choice to the President.
www.justsecurity.org/123833/tarif...
Kelsey Merrick argues Congress intentionally ended tariffs as a major revenue source decades ago and never delegated that choice to the President.
www.justsecurity.org/123833/tarif...
The Attorney General is in the process of eliminating the DOJ’s Tax Division, without clear goals for doing so. Senior Fellow David Hubbert outlines the Tax Division’s crucial role in tax enforcement and what to watch to determine the impact of these changes. news.bloomberglaw.com/tax-manageme...
What to Watch for in the Wake of the Tax Division’s Demise
The plan for restructuring DOJ’s Tax Division may further degrade tax compliance.
news.bloomberglaw.com
October 30, 2025 at 4:12 PM
The Attorney General is in the process of eliminating the DOJ’s Tax Division, without clear goals for doing so. Senior Fellow David Hubbert outlines the Tax Division’s crucial role in tax enforcement and what to watch to determine the impact of these changes. news.bloomberglaw.com/tax-manageme...
Tomorrow, join us for a panel discussion highlighting how OBBBA missed substantial opportunities to improve the tax system. Register here: nyu.zoom.us/webinar/regi...
October 27, 2025 at 6:47 PM
Tomorrow, join us for a panel discussion highlighting how OBBBA missed substantial opportunities to improve the tax system. Register here: nyu.zoom.us/webinar/regi...
The tips deduction Congress enacted is bad tax policy-but it's important that Treasury and the IRS don't make it worse through regulations that go beyond the statute, increase the cost of the provision, and/or undermine the integrity of the tax system.
October 22, 2025 at 8:39 PM
The tips deduction Congress enacted is bad tax policy-but it's important that Treasury and the IRS don't make it worse through regulations that go beyond the statute, increase the cost of the provision, and/or undermine the integrity of the tax system.
On 10/28, join us for a panel discussion highlighting how OBBBA missed substantial opportunities to improve the tax system and falls far short of the "tax reform" that many across the political spectrum have long called for. nyu.zoom.us/webinar/regi...
October 22, 2025 at 2:30 PM
On 10/28, join us for a panel discussion highlighting how OBBBA missed substantial opportunities to improve the tax system and falls far short of the "tax reform" that many across the political spectrum have long called for. nyu.zoom.us/webinar/regi...
“The IRS and Treasury need to better understand why these 5 million taxpayers opt for paper checks before attempting to move them to alternative payment systems,” Kathleen Bryant, a policy adviser at the Tax Law Center at NYU, wrote. www.fastcompany.com/91409872/irs...
IRS says paper checks for tax refunds are being phased out starting next week: Here's what to know
The agency is urging taxpayers to know their banking details. Critics have called the transition to all digital payments rushed.
www.fastcompany.com
September 24, 2025 at 7:28 PM
“The IRS and Treasury need to better understand why these 5 million taxpayers opt for paper checks before attempting to move them to alternative payment systems,” Kathleen Bryant, a policy adviser at the Tax Law Center at NYU, wrote. www.fastcompany.com/91409872/irs...
We are launching a new resource tracking high-stakes tax regulatory and guidance decisions by the Administration, with a focus on actions to implement OBBBA and efforts to broadly weaken tax regulations taxlawcenter.org/spotlighting...
Spotlighting High-Stakes Tax Regulation and Guidance
Treasury and the IRS’s regulatory and guidance actions, including implementing the 2025 tax law (OBBBA) and the Administration’s “deregulatory” agenda, carry high stakes, with significant risks of cos...
taxlawcenter.org
September 18, 2025 at 8:24 PM
We are launching a new resource tracking high-stakes tax regulatory and guidance decisions by the Administration, with a focus on actions to implement OBBBA and efforts to broadly weaken tax regulations taxlawcenter.org/spotlighting...
Treasury and IRS have not yet announced how they plan to implement the Administration’s executive order ending the use of paper checks for tax refunds. We outline potential issues and recommendations for a sound implementation plan: taxlawcenter.org/blog/rushed-...
Rushed Implementation of Executive Order to Restrict Use of Paper Checks Risks Harming Taxpayers
The Trump Administration issued an Executive Order in March directing the Secretary of the Treasury to stop issuing and receiving paper checks for all federal payments, including tax refunds, by Septe...
taxlawcenter.org
August 27, 2025 at 2:58 PM
Treasury and IRS have not yet announced how they plan to implement the Administration’s executive order ending the use of paper checks for tax refunds. We outline potential issues and recommendations for a sound implementation plan: taxlawcenter.org/blog/rushed-...
Treasury recently released new guidance on beginning of construction for solar and wind tax credits, eliminating key elements that the industry has relied on since 2013. Our explainer covers the key changes and potential legal problems the guidance may face. taxlawcenter.org/blog/treasur...
Treasury releases much-anticipated beginning of construction guidance for solar and wind
Treasury recently released Notice 2025-42, which significantly modifies the longstanding beginning of construction (BOC) guidance that solar and wind taxpayers have relied on since 2013 to determine w...
taxlawcenter.org
August 20, 2025 at 3:48 PM
Treasury recently released new guidance on beginning of construction for solar and wind tax credits, eliminating key elements that the industry has relied on since 2013. Our explainer covers the key changes and potential legal problems the guidance may face. taxlawcenter.org/blog/treasur...
As Senior Fellow Greg Leiserson notes in this piece, "if the administration undermines the quality of economic statistics, it would make it impossible for our tax laws to work as Congress intended." www.wsj.com/personal-fin...
Government Data Is Under Fire, but It Makes the World Go ‘Round
The data influences how much people pay in taxes, receive in retirement benefits and even how much they earn on some investments. The consumer-price index, published each month, is used to update ever...
www.wsj.com
August 6, 2025 at 6:31 PM
As Senior Fellow Greg Leiserson notes in this piece, "if the administration undermines the quality of economic statistics, it would make it impossible for our tax laws to work as Congress intended." www.wsj.com/personal-fin...
Eliminating multi-language services would make it harder for taxpayers to comply with their tax obligations, set honest taxpayers up to fail and needlessly put tax revenue at risk. The IRS should not move forward with this harmful idea that has no sound tax administration purpose.
Exclusive: Trump administration officials are considering eliminating multi-language services at the IRS, according to records obtained by The Post, a move that would make it dramatically more difficult for non-English-speakers to file their taxes.
IRS considers eliminating non-English language tax services
The Trump administration is considering eliminating non-English-language tax services, which could affect millions of taxpayers who rely on multilingual support.
wapo.st
July 25, 2025 at 3:24 PM
Eliminating multi-language services would make it harder for taxpayers to comply with their tax obligations, set honest taxpayers up to fail and needlessly put tax revenue at risk. The IRS should not move forward with this harmful idea that has no sound tax administration purpose.
An overlooked example of the harmful impacts of IRS cuts is the suspension of the Joint Statistical Research Program, which allows researchers to work with IRS tax data under strict privacy protocols to answer important economic questions and shape tax policy.
July 23, 2025 at 6:12 PM
An overlooked example of the harmful impacts of IRS cuts is the suspension of the Joint Statistical Research Program, which allows researchers to work with IRS tax data under strict privacy protocols to answer important economic questions and shape tax policy.
We are excited to launch a project to remake federal tax administration. Effective tax administration is critical to the federal government, but has recently faced drastic challenges over the last six months.
July 17, 2025 at 6:17 PM
We are excited to launch a project to remake federal tax administration. Effective tax administration is critical to the federal government, but has recently faced drastic challenges over the last six months.