[1] For more detail on the Milanez study, see Scott A. Hodge, “Contrary to ‘Fair Share’…
Category: Tax
The Marriage of Artificial Intelligence and Tax Law: Past, Present, and Future
Present The complexity, uncertainty, and dynamic nature of legal reasoning have presented significant barriers to the…
Modeling Tax Evasion with Genetic Algorithms
Tax evasion schemes are constantly evolving. There is no systematic method to anticipate the emergence of…
Tax Evasion Schemes
We detect tax law abuse by simulating the co-evolution of tax evasion schemes and their discovery…
Coronavirus-related relief for retirement plans and IRAs
Special rules provided by CARES Act Sec. 2202 for corona virus related distributions include: IRC Sec.…
Recovery Rebate Credit
CARES Act Sec. 2201 introduces the 2020 recovery rebate for individuals. These are generally referred to…
IRS Notice 2020-65
On August 8, 2020, the President of the United States issued a Presidential Memorandum directing the…
Employee Retention Credit for Employers
CARES Act Sec. 2301 provides a refundable payroll tax credit for 50% of qualified wages (and…
IRS Notice 2020-54
This notice provides guidance to employers on the requirement to report the amount of qualified sick…
IRS Notice 2020-21
This notice provides that the tax credits for qualified sick leave wages and qualified family leave…