The Tax Law Center at NYU Law
Protecting and strengthening the tax system through rigorous legal work in the public interest. Based at NYU Law. taxlawcenter.org
- 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."
- 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)
- “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...
- 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-...
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- 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...
- 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[Not loaded yet]
- 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...
- 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...
- “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...
- 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...
- 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...
