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An interview with Dr. Jane G. Gravelle, Senior Specialist in Economic Policy with the Congressional Research Service of the Library of Congress, is presented. When asked about the recent changes to the official rules on dynamic scoring of tax bills, Gravelle discusses the dynamic scoring and point estimates in determining macroeconomic effects of legislative proposals. Gravelle also talks about taxation of foreign business income, business lobbying for tax benefits, and value added tax.

The article highlights the truths or fallacies embedded in the U.S. Supreme Court's rulings in the case, National Federation of Independent Business v. Sebelius in 2012. The court found that the Anti-Injunction Act did not preclude a declaratory attack on a federal tax before payment. The U.S. Congress pursued a Taxpayer Bill of Rights 2 and 3 in the 1990s. It is noted that the Congress was unable to focus on the inroads made on its Commerce Clause powers by the Rehnquist Court.

An interview with Mark Prater, deputy staff director and minority chief tax counsel on the Senate Finance Committee, is presented. Prater says he began as a tax counsel in January 1990. He was asked about the successes that came out of the Joint Select Committee on Deficit Reduction or Super Committee. Prater mentions that most of the fiscal issues that the Super Committee dealt with are also Finance Committee jurisdiction items.

An interview with Irwin L. Treiger, tax counsel at Stoel Rives LLP based in Seattle, Washington and recipient of the 2009 American Bar Association (ABA) Section of Taxation Distinguished Service Award, is presented. He attributes his interest in tax law to courses at the University of Washington. According to Treiger, he worked for Dewey Ballantine while attending New York University (NYU) master of law (LL.M.) program. When asked about changes in practicing law in Washington, he mentions the emergence of specialization as the norm.

An interview with economist and author Roy Blough is presented wherein he talks about the federal taxing policies. When asked about the basic problem of tax policy formation, Blough said it is the resolving of widespread, persistent, fundamental disagreements about federal tax policy makers. When asked about the meaning of federal tax policy, Blough said tax policy in practice means identifying desired objectives or purposes and determining whether tax law provision will reach that objective.