How you can look at this and think the IRS is not in dire need of resources is beyond me Our two-tiered tax system has one set of rules for workers (taxes withheld automatically!) and another set for the wealthy and large corps/pships (rules don't apply since no $ to enforce!)

A year ago, President Biden signed into law the Inflation Reduction Act, which included a historic investment in the IRS. American taxpayers are already seeing huge returns. My latest in Washington Post Opinions: washingtonpost.com/opinions/2023/…

My latest on why grandfathering current law GILTI into the global minimum tax regime would be antithetical to the regime's goals and therefore a nonstarter with other countries.

Here's the link to our amicus brief in the Moore v. U.S. tax case before the Supreme Court - with The Tax Law Center at NYU Law David Kamin Rebecca Kysar and Darien Shanske 1/4 Northwestern Law law.nyu.edu/sites/default/…

Learn more about Moore v. US, the Supreme Court case that could upend large parts of the tax code. The Tax Law Center is hosting a Zoom panel with amicus brief authors Wednesday November 1, 2-3pm ET, along with ATPI and ACTC. You can register here: nyu.zoom.us/webinar/regist…

New post at Yale Journal on Regulation Notice & Comment on the oral arguments in Moore v. U.S. and the problems with adopting overly restrictive "limiting principles" for the income tax - with David Kamin Rebecca Kysar Darien Shanske & Thalia Spinrad The Tax Law Center at NYU Law yalejreg.com/nc/moore-v-uni…

Over Yale Journal on Regulation, great weekend reading on #SCOTUS Moore v. US tax case by Ari Glogower, David Kamin, Rebecca Kysar , Darien Shanske & Thalia Spinrad: yalejreg.com/nc/moore-v-uni…

My new article, "The Global Tax Deal and the New International Economic Governance," is now available on SSRN (forthcoming in Tax Law Review). papers.ssrn.com/sol3/papers.cf…

The Supreme Court today avoided undermining the income tax and rightly ruled against the Moores and a radical legal theory that could have handed corporations and high-income Americans a giant tax cut that Congress never legislated. supremecourt.gov/opinions/23pdf…

Statement from me as ED of The Tax Law Center at NYU Law on the Supreme Court's decision today in Moore v. US:

My thoughts on Moore v. United States are posted here, but also check out the links for the whole series at the end of the post for important insights by other academics as well.

Thanks to Adam Rosenzweig for reviewing my new article, forthcoming in the Tax Law Review, in which I argue that the global tax deal is evidence of an emerging new international economic governance.

Perspective: Lily Batchelder, Ari Glogower, Chye-Ching Huang, David Kamin, Rebecca Kysar, Kelsey Merrick, Darien Shanske & Thalia Spinrad analyze the logic of Moore and argue the decision undercuts attempts to sharply limit Congress’s taxing power in important ways. taxnotes.co/3Av37uS

The Moores Lost Their Claim And Moore, 184 Tax Notes Fed. 1509 (Aug. 19, 2024) bit.ly/47hqd4v Lily Batchelder NYU Law Ari Glogower Northwestern Law Chye-Ching Huang The Tax Law Center at NYU Law David Kamin Rebecca Kysar Fordham Law UC Davis Law