This blog post focuses on the October 21 IRS announcement “address[ing] temporary compliance burdens." Our prior post provides further analysis of the executive order and October 14 announcement. On ...

The idea of performing a technical analysis to evaluate the substantive merits of a regulation is intuitively appealing. However, the cost-benefit analysis the White House requires agencies to do for ...

Over time, the flexibility for a business to satisfy the ATB requirement for tax-free treatment under section 355 has expanded and drifted beyond the legislative intent. Historically, the IRS ...

Join our team! The Tax Law Center at NYU Law seeks to protect and strengthen the tax system through rigorous, high-impact tax legal work in the public interest. Our work includes offering technical ...

The Tax Law Center at NYU Law was created to bring deep tax law expertise to bear in the public interest. Our team brings experience across tax administration, private practice, and legislative ...

The success of the United States’s voluntary tax system is founded in part on taxpayers being assured that the information they provide to the IRS will remain confidential, be used only for tax and ...

The 2026 tax filing season is coming to an end on Wednesday. There have been many serious problems causing real harm for taxpayers and operational challenges for the IRS, and troubling signs that ...

In certain corners of the investment fund world, engineered tax minimization strategies aimed at wealthy investors are proliferating. Some fund managers are increasingly focused on creating new ...

The Congressional Review Act (CRA) provides a process through which Congress can overturn final rules issued by any federal agency, including Treasury and the IRS. Under the CRA, if both houses of ...

The House-passed reconciliation bill’s Trump Accounts double down on a failed approach to addressing public policy challenges and exclude the most vulnerable children from eligibility for even the ...