Libin Zhang and Kristin Hickman discuss the broader implications of Moore v. United States and the challenges to the Chevron doctrine during a live recording from the American Bar Association Section of Taxation May meeting.

For related episodes, listen to:

• What the End of Chevron Deference May Mean for Tax
• A Recap of SCOTUS Oral Arguments in Moore v. United States

For additional coverage, read these articles in Tax Notes:

• Late Chevron Challenge to Split-Dollar Regs Falls Flat
• States Are Moving Away From Judicial Deference, Practitioners Say
• Post-Arguments, Moore Effect on Wealth Tax Still Up for Debate
• Government May Have Upper Hand in Moore, but Court May Go Narrow

Follow us on Twitter:

• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Mary Wood of Meadows Collier discusses recent updates on the employee retention credit, from the IRS’s moratorium on new claims to the potential effect of pending legislation.

For more episodes on the employee retention credit, listen to:

• IRS Key Updates: ERC, EITC, and Government Shutdown Plans
• The Employee Retention Credit: Scams and Successes

For additional coverage, read these articles in Tax Notes:

• Pandemic Relief Fraud Scheme Shut Down, TIGTA Says
• IRS Leaves Door Open to Resume ERC Voluntary Disclosure
• ERC Voluntary Disclosure Program Barrels Toward Uncertain End
• ERC Abuse Revives Debate Over Contingency Fees
• IRS ERC Audits Undergo Changes as They Get Older

Follow us on Twitter:

• Lauren Loricchio: @LaurenLoricchio
• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart

Professor Yariv Brauner of the University of Florida Levin College of Law discusses the challenges facing residence-based taxation and his proposal for a new way to tax individuals.

For more, read Brauner's article, "Taxing People, Not Residents."

In our “Editors’ Corner” segment, Andrey Yushkov, senior policy analyst for the Tax Foundation, chats about his coauthored Tax Notes piece, “Long-Term Trends in State Personal Income Tax.”

Follow us on Twitter:

• David Stewart: @TaxStew
• Tax Notes: @TaxNotes

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This episode is sponsored by PLI Press. For more information, visit pli.edu/taxnotes.

Join the Tax Notes Talk team for our upcoming live recording at the ABA May Tax Meeting on Friday, May 3! Fore more information, visit taxnotes.co/aba.

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Credits
Host: David D. Stewart
Executive Producers: Jasper B. Smith, Paige Jones
Showrunner: Jordan Parrish
Audio Engineers: Jordan Parrish, Peyton Rhodes
Guest Relations: Alexis Hart