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Tax News & Views Pardon My Hamburger Roundup

By Joe Kristan
May 28, 2025
Getty image of hamburger

Key Takeaways

  • Trump pardons reality show couple convicted of tax crimes.
  • Employment tax evader pardoned after mother attends $1M Trump dinner.
  • Tax bill Senate 'pressure points' are energy credits, SALT cap.
  • Musk rips budget bill.
  • Trade war triggers trade fraud.
  • National Hamburger Day.

Trump To Pardon Reality TV Stars Doing Time For Tax Evasion, Bank Fraud - Kelly Phillips Erb, Forbes:

President Donald Trump is pardoning reality television stars Julie and Todd Chrisley, who are currently serving federal prison sentences for conspiracy, bank fraud, wire fraud, and tax evasion. In a video that appeared today on X (formerly Twitter), Trump calls the Chrisleys’ daughter, Savannah Chrisley, who spoke at the Republican Convention last July and appeared on Lara Trump’s Fox News show early this month, to share the news. In the video, Trump says he hopes to push the paperwork through by tomorrow.

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On June 7, 2022, a jury convicted the Chrisleys on all counts of a superseding indictment, including conspiracy to commit bank fraud, bank fraud, wire fraud, and conspiracy to commit tax evasion. Julie was convicted of an additional charge of obstruction of justice because she submitted a fraudulent document in response to a grand jury subpoena. Tarantino was also convicted of multiple tax-related violations. In November, the couple was sentenced: Todd received a 12-year prison term and Julie received a seven-year sentence. (Tarantino received a three-year sentence.)

 

Trump Plans to Pardon Reality TV Stars Convicted of Tax Evasion - Wesley Elmore, Tax Notes ($):

The Chrisleys had conspired to defraud banks in the Atlanta area in order to obtain more than $36 million in personal loans by submitting false bank statements, audit reports, and personal financial statements. They then spent the money on luxury cars, designer clothes, real estate, and travel.

The couple, along with their accountant, Peter Tarantino, also attempted to defraud the IRS and evade taxes. They attempted to avoid the collection of half a million dollars in delinquent taxes in Todd’s name by opening and keeping corporate bank accounts in Julie’s name.

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The couple also failed to file returns or pay any taxes for tax years 2013 through 2016. On their corporate returns, their accountant made fraudulent claims that the company earned no money and made no distributions.

 

Trump Pardoned Tax Cheat After Mother Attended $1 Million Dinner - Kenneth Vogel, New York Times:

By 2011, prosecutors said, Mr. Walczak had stopped paying employment taxes.

Between 2016 and 2019, they said, he withheld more than $10 million from the paychecks of the nurses, doctors and others who worked at his facilities under the pretext of using it for their Social Security, Medicare and federal income taxes. Instead, he used some of the money to buy a $2 million yacht and to pay for travel and purchases at high-end retailers, including Bergdorf Goodman and Cartier, prosecutors said.

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By the time he pleaded guilty to two of the counts and agreed to pay the restitution on Nov. 15, 2024, Mr. Trump had been elected for a second term in the White House.

 

Big Beautiful Bill's Quiet Week

Reassessing a GOP tax bill - Bernie Becker, Politico:

A BREAK FROM THE FUN: The Senate returns next week to take center stage in the debate over the one big, beautiful bill, after a couple months where the large fiscal package seemingly stood on a knife’s edge in the House.

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So what does that mean for the future of the GOP tax bill? There are at least two major pressure points. A good number of Senate Republicans have taken issue with how aggressively the House fiscal package targets the green energy incentives that Democrats enacted almost three years ago.

And there’s basically no natural constituency within the Senate GOP for a huge hike in the $10,000 cap on state and local deductions, even as Republicans there understand the political need for a SALT fix in the House.

 

Trump’s ‘big, beautiful bill’ pits Senate GOP moderates against conservatives - Alexander Bolton, The Hill. "Centrist GOP Sens. Susan Collins (Maine), Lisa Murkowski (Alaska) and Thom Tillis (N.C.) are facing off against conservatives such as Sens. Ron Johnson (R-Wis.), Rick Scott (R-Fla.) and Mike Lee (R-Utah) over potential cuts to Medicaid benefits, the phase-out of renewable energy incentives and other deficit-reduction measures that conservatives say don’t go far enough."

 

Elon Musk criticises Donald Trump’s ‘big, beautiful’ tax bill - Joe Miller, Financial Times:

Elon Musk has strongly criticised Donald Trump’s showpiece tax bill, claiming it “undermines” the work done by his government cost-cutting team, in comments that are likely to widen the rift between the billionaire and the president he bankrolled last year.

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The comments by Musk are his strongest rebuke of the Trump administration to date.

They follow his criticism of the White House’s trade policy, calling trade tsar Peter Navarro a “moron” and “dumber than a sack of bricks” and saying he believed lower tariffs were “generally a good idea”.

 

Trump Pledged ‘No Tax on Social Security.’ The Tax Bill Says Otherwise. - Ashlea Ebeling and Richard Rubin, Wall Street Journal:

The legislation passed by the House last week would give seniors a temporary extra deduction of $4,000, which would lower taxes for many of the people Trump was targeting with his pitch. But this alternative to “no tax on Social Security” would leave many people still paying income taxes on Social Security benefits.

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This deduction would likely benefit people who earn modest incomes. The lowest-earning seniors already pay no federal income taxes, so they wouldn’t benefit. The highest earners make too much to qualify.

 

More Rich Taxpayers Hit With AMT Under House GOP Legislation - Chris Cioffi, Bloomberg ($):

The 2017 GOP tax law slashed the number of taxpayers owing the AMT—a regime meant to ensure the wealthiest pay a minimum tax rate—from millions to about 200,000. The AMT has different rules and exemptions from the regular tax system. High-income earners pay whichever is highest, regular income taxes or the AMT.

The House legislation seeking to renew expiring parts of the 2017 tax law includes a last-minute amendment, moving the base year for calculating the AMT amount for inflation from 2018 to 2026. That creates a lower threshold that could snag a few thousand more taxpayers.

If the 2017 law’s AMT changes that are set to expire at the end of 2025 lapsed, millions more would be subject to the AMT.

 

One Big Beautiful Revenge Tax: Hits Foreigners From “Unfair Tax” Jurisdictions - Virginia La Torre Jeker, US Tax Talk. "The punitive bite of Section 899 would be an escalating increase of U.S. tax rates on foreign persons from any discriminatory foreign country. The initial rate increase would be 5 percentage points, and it would rise each year, up to a maximum of 20 percentage points above the applicable tax rate imposed by the U.S. tax law.  Even rates that are reduced by a treaty would not escape the Section 899 tax increase."

Related: Tax News & Views International Weekly: Retaliation on Auto-Pilot 

 

Protect Our Jobs targets vulnerable Republicans - Max Cohen, Punchbowl News. "The ad campaign slams the Republican effort to roll back clean energy tax credits enacted in the Inflation Reduction Act. The House Freedom Caucus pushed hard to repeal these tax credits while a number of GOP moderates weren’t fully on board."

 

Tariff Talk

Trump’s Trade War Sends Chill Through Southern California Port Economy - Paul Berger, Wall Street Journal:

Ruben Diaz typically hauls two container loads of goods a day in a rented big rig between Southern California’s sprawling ports and warehouses dozens of miles away. 

Now, the 38-year-old is struggling to find two loads a week, and is being paid less for them, following a sharp drop in imports into the ports of Los Angeles and Long Beach. Late one afternoon, he refueled at the Sunshine Truck Stop after dropping off a single empty container at the port. He figured he would be left with about $50 after deducting costs for truck rental, insurance and diesel and was considering giving up as a self-employed driver. 

“I am just surviving. But I am not going to make it,” he said. 

 

Trade Crime Is Soaring, U.S. Firms Say, as Trump’s Tariffs Incentivize Fraud - Ana Swanson and Lazaro Gamio, New York Times:

Leslie Jordan, an apparel manufacturer who has been in business for nearly four decades, said fraudulent schemes were becoming “rampant” in her industry, with companies offering her and other importers clearly illegal ways to bypass tariffs.

For years, Chinese shippers had offered to help her factories doctor customs forms, telling them that there was little chance of being caught because U.S. customs officials would never examine the shipping containers, she said. Ms. Jordan has always refused. But tariffs are making business difficult for honest companies like hers, leaving her owing the government tens of thousands of dollars in import duties on some shipments.

 

Exclusive: Businesses still expect growth, even as tariff costs mount - Ben Berkowitz, Axios. "More than 70% of U.S. small and mid-sized businesses say tariffs have already increased their operating costs — but almost all still expect to be able to grow internationally in the coming years, per a new HSBC survey shared exclusively with Axios."

Trump Tariffs: Tracking the Economic Impact of the Trump Trade War - Erica York and Alex Durante, Tax Foundation. "The tariffs as imposed and scheduled to rise will reduce after-tax incomes by 1.2 percent on average, with the top 1 percent of taxpayers seeing a smaller 1.0 percent reduction in after-tax incomes. Per US household, the imposed and scheduled tariffs will amount to an average tax increase of more than $1,155 in 2025 and $1,397 in 2026."

 

IRS Update

IRS hotline questions resolved faster in 2025; concern grows about agency’s future - Martha Waggoner, The Tax Adviser:

A higher percentage of AICPA members got questions answered quickly by the IRS Practitioner Priority Service (PPS) line during the 2025 tax filing season, according to an annual survey, but they have concerns about the future of the IRS.

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As the IRS faces funding and staffing cutbacks, 70% of members said they are concerned about political distractions affecting funding and administration, compared with 22% in 2024. On the potential impact of late legislative changes, 66% said they were concerned, compared with 29% last year. Sixty-three percent cited continued IRS processing delays as a concern, up from 27% in 2024. And 34% are worried about a lack of clarity or guidance from the IRS compared with 17% in 2024.

 

What taxpayers should do if they get mail from the IRS - IRS. "The IRS will never contact a taxpayer using social media or text message. The first contact from the IRS usually comes in the mail. Taxpayers who are unsure whether they owe money to the IRS can view their tax account information on IRS.gov."

IRS notices are often wrong, but they should not be ignored. Failing to properly respond to even an incorrect notice can lead to costly headaches. 

Related: Eide Bailly IRS Dispute Resolution and Collections Services.

 

Blogs and Bits

Former billion-dollar defense contractor pleads guilty to tax crimes with global connections - Kay Bell, Don't Mess With Taxes. "Instead of paying the taxes that he knew he owed, law enforcement officials allege Edelman used the money to fund his lifestyle and additional investments. "

Summer Jobs and Taxes: Helping Teens Navigate IRS Rules - Jill Kenady, Tax School Blog. "Teenagers who earn money from self-employment, such as babysitting or lawn mowing, must pay self-employment tax if their net income exceeds $400. This tax covers Social Security and Medicare benefits. Self-employed teens should keep detailed records of income expenses and net income to determine their tax liability."

 

WSOP and Taxes: 2025 Update - Russ Fox, Taxable Talk:

The 2025 World Series of Poker (WSOP) begins later today here in Las Vegas at the Paris and Horseshoe hotels (the hotels are linked).

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And now on to the meat of the post: I’m covering the basics of the tax situation, backing, foreign (non-US) backing, and non-American winners and what they will face with taxes.

 

What day is it?

It's National Hamburger Day! "To this day, there is little agreement over who actually created the iconic food."

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About the Author(s)

Joe Kristan

Joe B. Kristan, CPA

Partner
After 38 years centered on tax consulting for closely held businesses and their owners, Joe is joining Eide Bailly's National Tax Office. Joe's responsibilities include communication, process improvement and training. He is a principal contributor to the Eide Bailly Tax News and Views blog, providing daily updates on tax reform and other tax news. Joe is a Certified Public Accountant and a member of the AICPA Tax Section and Iowa Society of Public Accountants.

Any opinions expressed or implied are those of the author and not necessarily those of Eide Bailly. Opinions found in linked items are those of the authors of the linked item, not of your bloggers or of Eide Bailly. “$” means link may be behind a paywall. Items here do not constitute tax advice.