TRANSFORMING TAX ADMINISTRATION

Race & Equity in Tax Administration

Resources for the 2024 Tax Chat! Series

Welcome to the Resources page for the Transforming Tax Administration: Race & Equity in Tax Administration Tax Chat! series.  On this page, you will find the conference agenda and presentation slides, along with videos and related materials for the Tax Chats! 

In the past, the IRS has relied on its policy of not collecting data on the race of taxpayers to defend its actions as being race neutral. Following groundbreaking research highlighting that black taxpayers are audited at a higher rate than other racial groups, the Commissioner of the IRS has stated that it is committed to understand and address any disparate impact of its actions.

This IRS recognition of its role in possibly perpetuating racial injustice creates an opportunity to examine the relationship between tax administration and racial justice more broadly. An administrator’s commitment to a fair and just tax system necessarily requires an acknowledgment of a problem and a willingness to take action to find solutions.

In this series of Tax Chats, we will explore how IRS actions across all facets of tax administration may have a disparate impact on racial groups and consider how IRS can reduce the disparity.

 On this page you will find  videos, slides, and related materials for each of  the Tax Chats! in the Race & Tax Administration series.

Tax Chat 1: Racialized Burdens Within Organizations:  What are they, why does it matter and how can they be alleviated

Moderator:

Les Book, Professor of Law, Villanova University Charles Widger School of Law and Senior Fellow, Center for Taxpayer Rights

Panelists:

–Professor Pamela Herd, Distinguished Professor of Public Policy, McCourt School of Public Policy, Georgetown University  — Slides

–Don Moynihan, McCourt Chair at the McCourt School of Public Policy, Georgetown University  — Identifying & Reducing Burdens in Administrative Processes —   — ACUS Recommendation — 

–Victor Ray, F. Wendell Miller Associate Professor in the Departments of Sociology and Criminology and African American Studies, University of Iowa  — Slides — 

Tax Chat 2:  Looking Beyond the Borders (International Issues) & Tax Exempt Organization Issues

Moderator: Alice Thomas, Associate Professor, Howard University School of Law

Panelists:

Malik Ahmed, Founder & former CEO, Better Family Life, Inc. , St. Louis, Missouri — https://www.betterfamilylife.org

Professor David Brennen, Frost, Brown & Todd Professor of Law, University of Kentucky Rosenberg College of Law — Race Conscious Affirmative Action by Tax Exempt 501(c)(3) Institutions After Students for Fair Admissions v. Harvard and UNC —  — Students for Fair Admissions, Inc. v. President and Fellows of Harvard College —   — Bob Jones University v. United States — 

Professor Steven Dean, Professor of Law, Paul Siskind Research Scholar, Boston University School of Law  — Slides —  — Can the Most Powerful Global Tax Organization Shed its Racist Ways? —  — Filing While Black: The Casual Racism of Tax Law — 

Tax Chat 3:  Racial Disparity in Tax Administration Beyond Audits

Moderator:  Les Book, Professor of Law, Villanova University Charles Widger School of Law; Senior Fellow, Center for Taxpayer Rights

Panelists:

Jeremy Bearer- Friend, Associate Professor of Law, George Washington University Law School  — Slides —  — Should the IRS Know Your Race? —  — Colorblind Tax Enforcement — articlepodcast —   — Race-Based Tax Weapons — articlepodcast — 

Keith Fogg, Emeritus Clinical Professor, Harvard Law School  — Slides

Jacqueline Lainez Flanagan, Deputy Director, Center for Taxpayer Rights   — Slides —  — Reframing Taxigration —  — DACA’s Tax Benefits Highlight the Need for Broader Immigration Reform —   — To File or Not to File: Tax Compliance Among Undocumented Immigrant Workers — 

Tax Chat 4:  Disparity in Real & “Non-real” Audits: How to Reduce Racial Disparity While Promoting Effective Tax Administration

Moderator:  Les Book, Professor of Law, Villanova University Charles Widger School of Law; Senior Fellow, Center for Taxpayer Rights

Panelists:

Lotta Bjorklund Larsen, Exeter University  — Slides

Hadi Elzayn, Nonresident Affiliate, Stanford University RegLab; Research Scientist, Meta  — Slides —  — Measuring & Mitigating Racial Disparities in Tax Audits — 

Nina E Olson, Executive Director, Center for Taxpayer Rights  — Slides

Jeff Pillartz, Russell Research — Slides