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PODCAST · government

Title 26

by Benjamin Lehman, CPA

Title 26 is a podcast about taxes, tax policy, and the future of the American tax system. Hosted by CPA Ben Lehman, the show explores the reasoning behind the tax code, common misconceptions, current legislation, and ideas for reform. Rather than focusing on tax preparation, Title 26 examines why the rules exist, what problems they were designed to solve, and how they could be improved.

Publisher-supplied feed metadata · PodParley refreshed Oct 10, 2026 · Source feed

Episodes

  1. All About That Base

    Taxes are more than just federal income tax. In this episode, we look at state income taxes, payroll taxes, sales taxes, property taxes, excise taxes, and more through one simple idea: every tax has a base and a rate. We’ll compare what each tax applies to, why governments choose different tax...

  2. Carrot and Stick

    Taxes aren’t just about raising revenue—they can also change behavior. In this episode, we look at how Congress uses the tax code to reward choices it wants to encourage and make other choices more expensive. From retirement savings and charitable giving to deductions for interest on qualifying...

  3. Line in the Sand

    Why can a business deduct inventory, but you can’t deduct your rent or your drive to work? In this episode, we explore where the tax code draws the line between the costs of earning income and the costs of simply living. From business meals and entertainment to commuting, educator expenses, and...

  4. One Bite of the Apple

    We look at a simple idea hidden throughout the tax code: the government generally wants one bite of the apple. From Traditional and Roth IRAs to tax-exempt income, municipal bonds, gift and estate taxes, and HSAs, we explore how the tax code decides when to take its bite, prevents double dipping,...

  5. Tax Buckets

    Think a raise will push all of your income into a higher tax bracket? Think again. In this episode, we explain how tax brackets really work using a simple bucket analogy, discuss the difference between marginal and effective tax rates, and explore why earning more money always means taking home...

  6. Dollar for Dollar

    Tax credits are one of the most valuable—and misunderstood—parts of the U.S. tax system. In this episode, we break down what tax credits are, how they differ from tax deductions, and why Congress often chooses credits to encourage certain behaviors. We’ll explain why a $1,000 tax credit is…

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  7. It's A Write Off!

    What exactly is a “write-off”? It’s one of the most common phrases in taxes—and one of the most misunderstood. In this episode of Title 26, CPA Ben Lehman explains what tax deductions really are, why they exist, and why buying something simply because “it’s deductible” rarely makes financial…

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  8. From Whatever Source Derived

    What makes income taxable? Many taxpayers believe a Form 1099 or W-2 determines whether income must be reported. In this episode, CPA Ben Lehman examines Section 61 of the Internal Revenue Code, the phrase “from whatever source derived,” and why taxable income is determined by law rather than...

  9. Why Title 26 Exists

    Welcome to Title 26. In this introductory episode, CPA Ben Lehman discusses the origins of the federal income tax, the Revenue Act of 1913, and the purpose of this podcast: exploring the logic, history, and policy behind the American tax system.

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ABOUT THIS SHOW

Title 26 is a podcast about taxes, tax policy, and the future of the American tax system. Hosted by CPA Ben Lehman, the show explores the reasoning behind the tax code, common misconceptions, current legislation, and ideas for reform. Rather than focusing on tax preparation, Title 26 examines why the rules exist, what problems they were designed to solve, and how they could be improved.

HOSTED BY

Benjamin Lehman, CPA

CATEGORIES

Frequently Asked Questions

How many episodes does Title 26 have?

Title 26 currently has 9 episodes available on PodParley. New episodes are automatically indexed when they're published to the podcast feed.

What is Title 26 about?

Title 26 is a podcast about taxes, tax policy, and the future of the American tax system. Hosted by CPA Ben Lehman, the show explores the reasoning behind the tax code, common misconceptions, current legislation, and ideas for reform. Rather than focusing on tax preparation, Title 26 examines why...

How often does Title 26 release new episodes?

Title 26 has 9 episodes. Check the episode list to see recent publication dates and frequency.

Where can I listen to Title 26?

You can listen to Title 26 on PodParley by clicking any episode. We provide an embedded audio player for direct listening, and you can also subscribe via your preferred podcast app using the RSS feed.

Who hosts Title 26?

Title 26 is created and hosted by Benjamin Lehman, CPA.
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