Can Montana Force the IRS to Break the Law?
The IRS recently changed the rules on how some tax-exempt organizations must report information related to their “substantial contributors” (that is, those who donate $5,000 or more in a year). This...
View ArticleThe New SALT Regulations Need a Few More Sprinkles
After Congress passed the Tax Cuts and Jobs Act, several states adopted a charitable contribution strategy to help their residents avoid the new Section 164 deduction limits for state and local tax...
View ArticleWhen IRS Guidance Backfires
This week, the IRS tried to clarify how proposed regulations on state tax credit programs apply to Section 162(a) business deductions. But its attempted clarification has created only more problems....
View ArticleThe Battle for Trump’s Taxes and the President’s Potential Revenge
The 2018 midterm elections are around the corner, and Democrats are favored to retake the House. Democratic leaders have indicated that, should they regain control, they will perform robust...
View ArticleThe Whitaker Appointment Controversy and Some Potential Collateral Damage
Shortly after the 2018 midterm elections, President Donald Trump accepted Attorney General Jeff Sessions’ resignation. Under a default statutory rule, when the office of Attorney General becomes...
View ArticleMichael Cohen, Hush Money, and Trump’s Potential Criminal Liability
The U.S. Attorney for the Southern District of New York (the SDNY) recently filed its sentencing memo in U.S. v. Michael Cohen. That memo has led to substantial speculation over whether the SDNY has...
View ArticleCongress Might Already Have Trump’s Taxes
Since the control of the House switched earlier this month, Democrats have reiterated their desire to obtain President Trump’s tax returns. According to a recent Wall Street Journal article, Rep....
View ArticleThe President’s Tax Returns
My prior posts have explored some of the constitutional issues related to the battle for President Trump’s tax returns. I’ve now posted a full length law review article, “The President’s Tax Returns,”...
View ArticleThe Solicitor General’s Curious Defense of the Economic Substance Doctrine
The taxpayers in Tucker v. Commissioner recently filed a petition for certiorari with the Supreme Court, asking it to review whether their complex transaction generated benefits under the federal tax...
View ArticleThe Second Circuit’s Botched “Zone of Interests” Analysis in CREW v. Trump
In CREW v. Trump, some private parties have alleged that President Trump has violated the Constitution’s emoluments clauses through his continued business activities. They believe that the Constitution...
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