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
March 3, 2023
New Evidence on Racial Disparities in IRS Audit Selection Calls for Immediate Action
Authors: Kathleen Bryant and Chye-Ching Huang
February 15, 2023
Purpose “Unknown”: Proposed Forms Would Undermine Corporate Transparency Act’s Ownership Reporting Regime
Author: Sophia Yan
February 1, 2023
Announcing the Tax Law Center’s Climate Tax Project
Author: The Tax Law Center
December 20, 2022
Additional Recommendations for Guidance Under the Corporate Alternative Minimum Tax
Author: The Tax Law Center
Recent Work
New Evidence on Racial Disparities in IRS Audit Selection Calls for Immediate Action
March 2, 2023
Kathleen Bryant and Chye-Ching Huang
Comment Letter with Additional Recommendations For Guidance On Corporate Alternative Minimum Tax Implementation
December 6, 2022
Rose Jenkins and Peter Richman
Comment on Proposed Regulations Regarding the IRS Independent Office of Appeals
November 14, 2022
Brandon DeBot and Peter Richman
Press Highlights
March 16, 2023
Closing the Earned Income Tax Credit Audit ‘Doom Loop’
The American Prospect
Quoted: Kathleen Bryant and Chye-Ching Huang
March 13, 2023
Some Universities to Miss Out on Monetizing Clean Energy Tax Credits
Bloomberg Tax
Quoted: Mike Kaercher
March 6, 2023
Report: Changes Needed to Address Racial Bias in Audit Selection
Tax Notes (Subscription required)
Quoted: Chye-Ching Huang
Past Events
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.
More Than the Bare Minimum: A Closer Look at the CAMT
October 14, 2022
American Bar Association Fall Tax Meeting
Conference details
Peter Richman moderated a panel that discussed certain technical, policy, and implementation issues arising under the newly-enacted corporate alternative minimum tax (CAMT), scheduled to take effect next year.