Tax Policy Center

tax administration

: TaxVox

Congress Can Maintain IRS Rulemaking Authority

In Loper Bright , a case about the environmental regulation of fishing boats, the Supreme Court overruled the Chevron doctrine , which required courts to...
July 31, 2024Reuven S. Avi-YonahSteven M. Rosenthal
Business Taxes: TaxVox

What The Supreme Court’s New Curbs On Regulatory Power Could Mean For Tax Law

What The Supreme Court’s New Curbs On Regulatory Power Could Mean For Tax Law In a landmark ruling , the Supreme Court has given federal...
June 28, 2024Howard Gleckman
Individual Taxes: TaxVox

Improving Tax Administration, One Math Error Notice at a Time

Mistakes happen during tax filing season, so Congress has given the IRS “math error authority”...
May 14, 2024Margot Crandall-Hollick
Business Taxes: TaxVox

In SCOTUS Moore Case, Taxation Without Receipt of Cash is Fair Game

The US Supreme Court will soon hear oral arguments in a case that raises a question most people have likely never even considered: Can your...
December 1, 2023Steven M. Rosenthal
Individual Taxes: TaxVox

Will The Supreme Court Use A Fishing Dispute To Curb Treasury and IRS Tax Rules?

Is the US Supreme Court fishing for a way to upend decades of judicial deference to tax rules issued by the IRS and Treasury? The...
September 14, 2023Howard Gleckman
Individual Taxes: TaxVox

Fixing The IRS Will Require Much More Than Hiring Additional Staff

As usual, the politicians are missing the point: Success or failure of the IRS’s ambitious plan to spend $80 billion in new money won’t be...
April 19, 2023Howard Gleckman
Individual Taxes: TaxVox

The IRS Misses Its Deadline For Completing A Plan To Spend $80 Billion In New Money

Yes, I’ve known for months that my taxes are due by April 18. But I’m changing tax preparers. And I’m really busy at work. And...
February 22, 2023Howard Gleckman
Individual Taxes: TaxVox

The House GOP’s Vote To Cut IRS Funding Was Just One Skirmish In A Long War

It is easy to write off as mere symbolism the House vote to rescind nearly all the $80 billion IRS funding increase Congress approved last...
January 11, 2023Howard Gleckman
Individual Taxes: TaxVox

Cutting Through the Misinformation About The IRS’s Plan To Spend $80 Billion

Understanding how the Inflation Reduction Act (IRA) will affect the Internal Revenue Service’s operations requires wading through a swamp of misinformation, disinformation, and no information...
September 1, 2022Howard GleckmanJanet Holtzblatt
Individual Taxes: TaxVox

Can Machine Learning Improve Tax Enforcement Without Human Teachers?

When it comes to tax enforcement, I used to believe the Internal Revenue Service could never have too much information. But the agency already collects...
July 14, 2022Janet Holtzblatt