One family is fighting a $736 million gift tax bill on its GRATs while the popular trusts proliferate.

We have updated our “Tealbook,” a compendium of over 70 policy options to broaden and strengthen the tax base.

We have updated our spotlight for tax regulatory decisions to reflect new actions by Treasury and the IRS. We now estimate that the Trump Administration has likely delivered over $100 billion over a d...

What steps could Congress take to investigate how the waiver came about?

Brandon DeBot of the Tax Law Center at New York University discusses President Trump’s lawsuit and subsequent settlement with the IRS, where things stand with the "Anti-Weaponization" Fund, and potent...

Members of Congress and observers across the political spectrum have criticized the Administration’s attempts to give the President, his family, and his affiliates an extraordinary release of claims i...

The Department of Justice announced on May 18 a settlement in Trump v. IRS and the creation of a $1.8 billion “compensation” fund. On May 19, the DOJ released an addendum which purports to drop claims...

In a policy proposal for the Hamilton Project, we analyze a potential reform to pass-through taxation: requiring large or complex pass-through entities to pay federal income tax at the entity level, a...

Three core actions that Congress must take to fully unwind the Trump administration’s settlement and hold its architects accountable.

The Department of Justice announced on May 18 a settlement in Trump v. IRS and the creation of a $1.8 billion “compensation” fund. On May 19, the DOJ released an addendum which purports to drop claims...

The Inflation Reduction Act (IRA) was the largest clean energy investment in history, most of which was delivered through federal tax credits. The Tax Law Center spoke with former officials across age...

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 rece...

Following new guidance on prohibited foreign entity (PFE) rules, the Tax Law Center is hosting a webinar on core business tax concepts that are now relevant to claiming clean energy credits but may no...

On February 12, Treasury and IRS released Notice 2026-15, the first round of guidance on the new prohibited foreign entity (PFE) rules that the OBBBA applied to certain clean energy credits. The Notic...

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.

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,...

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...

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...

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...

The Trump administration has decided not to offer the IRS' electronic tax filing system for free next year, and its future is unclear.

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.

The plan for restructuring DOJ’s Tax Division may further degrade tax compliance.

The agency is urging taxpayers to know their banking details. Critics have called the transition to all digital payments rushed.

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...

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...

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...

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...