The Tax Law Center at NYU Law seeks to protect and strengthen the tax system through rigorous, high-impact legal work in the public interest.
The legal choices that shape the tax system can be complex and opaque for people who are not tax experts, but they can have profound impacts, including on how much revenue the tax system raises and who pays tax. Private interests often invest heavily in shaping these choices. The Tax Law Center aims to be a strong public interest voice weighing in on these technical yet consequential tax law issues. To do so, the Center provides technical input on tax legislation, comments on tax regulations, and submits amicus briefs in tax litigation, with the aim of improving the integrity of the tax system, saving and raising revenues, and advancing equity.
Tax Law Center's Blog
May 29, 2023
Budget and debt limit deal reportedly cuts IRS funding
May 15, 2023
The IRS Has Legal Authority to Establish a Free Direct File System
Author: Mike Kaercher
May 12, 2023
IRS Funding Cuts Would Weaken US Efforts to Combat Tax and Financial Crimes
Author: Sophia Yan
Recent Work
Examining IRS Commissioner Werfel's remarks on audit rates — and what the IRS should do next
April 26, 2023
Chye-Ching Huang and Kathleen Bryant
Amicus Brief Supporting the Government's Motion to Dismiss in The Buckeye Institute v. IRS
April 17, 2023
Brandon DeBot, with co-counsel Jonathan E. Taylor of Gupta Wessler PLLC and C. Benjamin Cooper of Cooper Elliot
Congress Should Extend Wash Sale Rules to Digital Assets
April 17, 2023
Taylor Cranor and Michael Kaercher
Press Highlights
May 31, 2023
Debt-Limit Deal Speeds Up Fight for Additional IRS Funds
Bloomberg Tax
Quoted: David Kamin
May 25, 2023
Finally, Americans could soon ‘direct file’ taxes online without a middleman
The Hill
Authors: Mike Kaercher and David Kamin
May 15, 2023
IRS commissioner admits Black taxpayers appear to be audited at outsized rates
MarketWatch
Quoted: Chye-Ching Huang
Past Events
Different Approaches to Entity Aggregation
May 5, 2023
American Bar Association May Tax Meeting
Conference details
Peter Richman moderated a panel that examined the aggregation mechanics used in numerous items of recently enacted and proposed legislation.
Individual Taxation: The Role of the Tax System in Addressing Increasing Inequality
January 26, 2023
DC Bar Annual Tax Conference
Conference details
Chye-Ching Huang joined a panel that aimed to discuss how various aspects of the individual tax system affect inequality and the prospects for legislation in these areas in the short and long-term.