The idea of performing a technical analysis to evaluate the substantive merits of a regulation is intuitively appealing. However, the cost-benefit analysis the White House requires agencies to do for ...

The White House has required federal agencies to conduct a formal cost-benefit analysis for certain regulations since the early 1980s. In principle, cost-benefit analysis can inform policymakers and ...

The Tax Law Center at NYU Law was created to bring deep tax law expertise to bear in the public interest. Our team brings experience across tax administration, private practice, and legislative ...

The 2026 tax filing season is coming to an end on Wednesday. There have been many serious problems causing real harm for taxpayers and operational challenges for the IRS, and troubling signs that ...

See our updated statement and explainer here: Our resources on the Trump-IRS lawsuit and settlement agreement In response to DOJ’s announcement of a settlement in Trump v. IRS, Tax Law Center Policy ...

The success of the United States’s voluntary tax system is founded in part on taxpayers being assured that the information they provide to the IRS will remain confidential, be used only for tax and ...

All taxpayers’ rights are under threat from a new memorandum of understanding (MOU) signed by Treasury and DHS leadership to facilitate DHS requests for taxpayers’ lawfully protected information, ...

Nonpolitical, even-handed administration of the tax laws is crucial to the integrity of the tax system. Several recent developments raise increased concerns about the possibility of political ...

Last week, an “administrative error” resulted in the U.S. government deporting a Maryland resident who was lawfully in the U.S. to El Salvador, where he is now imprisoned. While acknowledging its ...

In response to news that the Acting Attorney General signed an apparent addendum to the Trump v. IRS settlement with a sweeping general waiver of claims—including claims related to the President’s tax ...

Members of Congress and observers across the political spectrum have criticized the Administration’s attempts to give the President, his family, and his affiliates an extraordinary release of claims ...