What is "The Tax Law": A Chat with Michael Kaercher

EPISODE · Feb 17, 2026 · 32 MIN

What is "The Tax Law": A Chat with Michael Kaercher

from Tax Chats · host Dyreng and Hoopes

Send us Fan MailJeff and Scott chat with Mike Kaercher, Deputy Director of the Tax Law Center at NYU Law, about where tax law comes from. We often refer to “tax law,” but in this episode we unpack what that actually means—how the Internal Revenue Code, Treasury Regulations, and court cases, all the rest, all fit together, and who actually writes the words on the pages we consider to be tax law. 

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What is "The Tax Law": A Chat with Michael Kaercher

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