Modernizing the IRS: What's the Plan?

Angelina Lagana and Cameron Blackwood of Corrs Chambers Westgarth discuss Australia's latest tax reforms and how they are affecting multinational corporations.**CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducer: Jordan ParrishAudio Editor: Laura Kondourajian***Register now for the Tax Trends Summit on November 10! For more information, visit events.taxanalysts.org.

Juliane Kokott, advocate general of the EU's Court of Justice, reflects on her path to the Court and her two-decade tenure.**CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducer and Audio Editor: Jordan Parrish***Register now for the Tax Trends Summit on November 10! For more information, visit events.taxanalysts.org.***Register now for the Tax Trends Summit on November 10! For more information, visit events.taxanalysts.org.

Tax Notes reporters Stephanie Soong and Sarah Paez break down the biggest international tax developments from the annual International Fiscal Association Congress in Melbourne, Australia.For more, read the following coverage in Tax Notes: Countries Gear Up to Resume Digital Taxation Talks at OECDEU to Launch Work on UTPR ImplementationAI Presents Tax Administration Risks, HMRC Official SaysU.N. Dispute Resolution Draft Protocol Prioritizes Optionality**CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducer and Audio Editor: Jordan Parrish***Register now for the Tax Trends Summit on November 10! For more information, visit events.taxanalysts.org.

Three state tax policy experts discuss how the states have approached the One Big Beautiful Bill Act and the implications for taxpayers and state budgets. For the entire discussion, watch or listen to "State Conformity to the OBBBA: The Decoupling Wave."**CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducer: Jordan ParrishAudio Editor: Laura Kondourajian

Tax Notes investigations editor Lauren Loricchio and legal reporter Chandra Wallace discuss their investigation into a tax strategy involving housing units manufactured by Utah company BoxHouse that allows investors to avoid income taxes while helping disaster victims. The deal might be too good to be true, but that isn’t stopping some tax professionals from promoting it.For more, read Loricchio and Wallace's story in Tax Notes, "How Trump’s Big Beautiful Bill Boosted a Tiny-Home Tax Shelter."Reach out to Loricchio via encrypted message on Signal at TaxNotesLauren.33.Reach out to Wallace via encrypted message on Signal at chandra.04.**CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducer: Jordan ParrishAudio Editor: Laura Kondourajian

De Morrow of Greenberg Traurig discusses the Maryland Tax Court decision that struck down the state's digital advertising tax and what's next for the case. For more, read the following in Tax Notes:Maryland Appeals State Tax Court's Digital Ad Tax DecisionsDigital Ad Tax Is Unconstitutional, Maryland Tax Court Says**CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducer: Jordan ParrishAudio Editor: Laura Kondourajian

Tax Notes reporters Tyrah Burris and Emily Hollingsworth discuss their investigation into the IRS's longtime efforts to update its aging technology and the uncertain future of the modernization plans.For more, read Burris and Hollingsworth's article in Tax Notes, "In Flux: The Uncertain State of IRS Modernization."**CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducer: Jordan ParrishAudio Editor: Laura Kondourajian

Tax Notes reporters Elodie Lamer and Sarah Paez discuss their biggest takeaways from the fifth session of the Intergovernmental Negotiating Committee for a U.N. framework convention on international tax cooperation. For more, read the following coverage in Tax Notes:U.N. Countries Still Divided on How to Tax Digital ServicesOECD Countries Want Treaty Renegotiation Out of U.N. ConventionEuropean Countries Fear Backdoor U.N. Tax Convention UpdatesSome Countries Worry About Duplication in U.N. Tax ConventionU.N. Countries Push for Stronger Definition of SuperrichEU, OECD Countries Demand Treaty Protections in U.N. Tax Talks**CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducer: Jordan ParrishAudio Editor: Laura Kondourajian

Anthony Infanti, professor of law at the University of Pittsburgh School of Law and author of The Human Toll: Taxation and Slavery in Colonial America, discusses how taxation helped create and uphold the institution of slavery in Colonial America.For more on Infanti's book, read Thorndike's review in Tax Notes, "Subjugation With a Budget Line: How Tax Law Protected Slavery."**CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducer: Jordan ParrishAudio Editor: Laura Kondourajian

Tax Notes Capitol Hill reporter Cady Stanton previews what to expect from Congress this fall, from IRS funding to the possibility of a lame-duck tax package. For more, read the following in Tax Notes:House Sends Stopgap Funding Bill to Trump’s DeskSenate May Act on Chief Counsel, Tax Court Nominees After RecessAll Eyes on Lame Duck for Last-Chance Tax Package in 2026**CreditsHost: David D. StewartExecutive Producers: Jeanne Rauch-Zender, Paige JonesProducer: Jordan ParrishAudio Editor: Laura Kondourajian