Internal Revenue's External Borders

About this episode

This episode discusses the IRS's role in immigration enforcement and its implications for agency overreach.

People usually think that all tax agencies do is ensure tax laws are followed. But for decades, the IRS has regularly facilitated immigration raids. These raids target employees even as the IRS investigates their employers’ potential tax violations. What can this state of affairs teach us about agency overreach? And what alternate paths could better align the IRS’s efforts with its mission? In this episode, UC Davis School of Law Professor Shayak Sarkar discusses his research on the IRS's underappreciated role in immigration enforcement. Author: Shayak Sarkar, Professor of Law, UC Davis School of Law Host: Peter Mason (Volume 113 Podcast Editor) Script: Peter Mason (Volume 113 Podcast Editor) Interview: Peter Mason (Volume 113 Podcast Editor); Shivank Singh (Volume 113 Associate Editor) Transcript: Peter Mason (Volume 113 Podcast Editor) Technology Editors: Sandeep Stanley (Volume 113 Senior Technology Editor), Emily C. Welsch (Volume 113 Technology Editor) Soundtrack: Composed and performed by Carter Jansen (Volume 110 Technology Editor)

People in this episode

Hosts: Sandeep Stanley, Emily C. Welsch, Carter Jansen, Peter Mason

Guest: Shayak Sarkar

Topics covered

• IRS
• immigration enforcement
• agency overreach
• tax law

Keywords

• tax agencies
• immigration raids
• employers
• research

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