Partner Sarah-Jane Morin discussed an article she recently co-authored for Tax Notes Federal on the publication’s Tax Notes Talk podcast in the episode, “$80 Billion in New Funding: What’s Next for the IRS?” During the “Editor’s Corner” segment of the program, Sarah-Jane provided an overview of the article—which looks at the curious history of the amendment to Section 6045(c)(1)(D)—and why she and her firm colleagues decided to tackle the topic.