Zachary Evans

JD ⚖️ • tax law & conservation • 🇨🇱-born/🇺🇸-raised

[Joe Kristan @joebwan]

Happy 40th birthday to the Internal Revenue Code of 1986, to all who observe!

[PA Department of Conservation & Natural Resources @DCNRnews]

Happy Halloween! 👻🕷️🎃

Don't throw your pumpkins in the trash after today! Check out these pumpkin recycling tips to help out your garden and wildlife! 🎃♻️⤵️
https://t.co/WFaRevVzIQ.

#iConservePA #GoGreenPA

[Andrew Lautz @andrew_lautz]

I will continue to evangelize about the compendium. Fairly up to date legislative history on almost every credit/deduction/exemption in the book:

https://t.co/Mj14TXrqA5

[National Wildlife Federation Action Fund @wildlifeaction]

Help save pygmy hippos like #MooDeng! 🦛 Choose the right #chocolate 🍫
With fewer than 3,000 pygmy hippos left in the wild, can this endangered species count on you to choose sustainably-sourced chocolate?

Take the pledge 📲: https://t.co/Wn8Z2cvnCm

[Nature @PBSNature]

Today we mourn the loss of Grizzly 399, the most famous bear in Grand Teton National Park and the star of our documentary "Grizzly 399: Queen of the Tetons." ❤️

[National Museum of Wildlife Art @WildlifeArtJH]

Today our community mourns the loss of wildlife icon, the Queen of the Tetons, grizzly #399.

In the winter of 2021/2022 we exhibited "While They’re Sleeping: A Story of Bears" with compelling images from wildlife photographer and conservationist Thomas G. Mangelsen.

[National Wildlife Federation @NWF]

It's officially Fall, which means today marks the first day of #LeavetheLeaves month! Stay tuned all week to learn about the benefits of leaf layers in different ways. 🦋🐛

Learn about certifications 📲: https://t.co/vhghVAhHYc
Check out our blog 📑:
https://t.co/AQU3N56H3f

[National Wildlife Federation @NWF]

Pika…Pika.. Pickahuuu ⚡

Sometimes called a “whistling hare” or “rock rabbit”, pikas gather flowers and grasses to dry and store for winter food. Despite their rodent-like appearance, pikas are lagomorphs—the same classification as rabbits and hares!

[National Wildlife Federation @NWF]

Beavers are semi-aquatic herbivores, who are well known for their ability to build dams. They are one of the few animals that can actively change an ecosystem by blocking rivers and streams with trees and mud, creating new lakes, ponds, and floodplains.

[New York State Dept. of Environmental Conservation @NYSDEC]

The fisher (Pekania pennanti) is often referred to as a “fisher cat." Fishers are widespread throughout the northern forests of North America and are considered uncommon, largely due to their secretive habits.

#WildlifeWednesday

📷: Bruce Small

[Gwendolyn Craig @gwendolynnn1]

Second brood of endangered Karner blue butterflies were out in Saratoga County last week. 🦋

[NYC Plover Project @NycPlover]

🚨This is not a drill! 🚨 We have chicks on all beaches! Thank you for your understanding & cooperation with temporary beach closures which are literally life or death for this endangered species. A little inconvenience for us can help these fragile babies survive. 📷: @4binator

[Portia Allen-Kyle @ItsMsPortia]

In its first year, IRS’ #DirectFile program was used by >140K taxpayers. That’s potentially up to 1.2million hours saved…and up to $21m. Can’t wait to see the IRS expand the program next year so people can cut the corporate middleman and keep money in their pockets.

[Roosevelt Institute @rooseveltinst]

📽️ TUNE IN NOW: @JessicaJFulton, @ItsMsPortia, @TheBeverlyMoran & @ENPancotti are discussing how the TCJA has failed Black taxpayers.

You won't want to miss it!
https://t.co/LO0Gk1Ds7t

[David Kamin @davidckamin]

Final thought: I appreciate that the Court seems to have recognized that the 1895 case, Pollock, striking down the income tax was wrongly decided and not just because the 16th amendment overruled (saying effectively 16th amdt unnecessary?). h/t @AriGlogower

[T.M. Wolf @tomTMwolf]

For the third time in a month, SCOTUS’s conservative bloc has split between originalism and an alternative approach that looks to the whole of American history.

This time, it’s Justice Kavanaugh and Chief Justice Roberts in Moore v. US, the “wealth tax” case.

[Alan Cole @AlanMCole]

In Moore v. US, the majority say the income at issue was realized by KisanKraft, which makes most of the other questions moot. The Moores lose.

Underneath that, there's lots of disagreement, for example, on how much Eisner v. Macomber still holds.
https://t.co/8nOyy5MhgV

[The Tax Law Center at NYU Law @TaxLawCenterNYU]

You can find our statement on the Supreme Court's decision today in Moore versus United States and accompanying resources here https://t.co/ZkTv96muvA

[Zachary Liscow @ZLiscow]

Moore is out! SCOTUS chose not to blow up the tax system. "To sum up: The Court’s longstanding precedents plainly establish that, when dealing with an entity’s undistributed income, Congress may tax either (i) the entity or (ii) its shareholders or partners."

[Tax Notes @TaxNotes]

JUST IN: The Supreme Court has upheld the constitutionality of the transition tax in #Moore v. United States, but it emphasized that its holding was a narrow one. https://t.co/JN8hCStYYU