The Rob Carson Show

Episode: Jack Smith vs. The First Amendment (and Other New Year’s Eve Flops)
Date: January 2, 2026
Host: Mary Walter (with Rob Carson joining as surprise guest)

Episode Overview

This episode blends timely political commentary, tax updates, and cultural humor, centering on the release of the Jack Smith hearing transcripts and their implications for the First Amendment and Donald Trump. Mary Walter fills in as host, bringing her trademark wit and exasperation at recent Republican tactics. The episode delves into IRS policy changes, reparations debates in San Francisco, the handling of January 6th, and features a lively, personal check-in with Rob Carson himself as a secret guest.

Main Discussion Points

1. IRS & 2026 Tax Changes

[01:53 - 03:45]

• IRS Mileage Rate Updates:
  • Business use: Increased to 72.5 cents/mile
  • Medical, moving: 20.5 cents/mile
  • Charitable rate remains at 14 cents/mile (“Poor charities...are getting short shrift. But, you know, what do I know?” – Mary, 01:51)
• Tip & Overtime Deductions:
  • “No tax on tips” and overtime provisions kick in with the “One Big Beautiful Bill Act” (2026).
  • Deductible limits, phaseouts, and IRS form delays covered.
  • Mary speculates on whether tangible tax policy changes will shift public opinion ahead of midterms.

2. Jack Smith Hearing Release and Free Speech Debate

[03:45 - 08:57]

• GOP's Odd Timing:
  • Critique of Republicans for quietly releasing the Jack Smith hearing transcripts and video on New Year’s Eve.
  • “Democrats always make a big splash…Republicans just, you know…release it on a Friday of a holiday weekend. No one’s going to pay attention.” (Mary, 01:53)
• Key Jack Smith/First Amendment Exchange:
  • Debate over whether Trump's claims about the 2020 election are protected free speech.
  • Crucial moment:

    Mike: “The president’s statements…are protected by the First Amendment, correct?”
    Jack Smith: “Absolutely not. If they're made to target a lawful government function, and they are made with knowing falsity. No, they're not. That was my point about fraud not being protected by the First Amendment.” (05:07-05:32)

  • Smith insists Trump could say he won, even falsely, but “was not free to…use knowingly false statements…the differentiates this case from any, any past history.” (06:15-06:54)
• Mary’s Take:
  • Points out the irony that “congressmen and women can flat out lie to us if they’re on the floor of Congress. No penalty for that. None.”
  • “But Trump...he’s not allowed to express his personal beliefs. That is a violation of the First Amendment.” (06:54)

3. Cassidy Hutchinson's Testimony & January 6th Redux

[08:57 - 10:57]

• Cassidy Hutchinson Testimony:
  • Mary revisits the viral claims about Trump “lunging” for the steering wheel (a “bunch of hooey") and the circus of the January 6th hearings.
  • Points out: “Her account was not corroborated by anybody else, but it was front and center on every news channel in the country. And they did it purposely.” (08:57)
• Mocking Coming Anniversary Events:
  • Predicts “fed direction part two” and mocks Rep. Adam Kinzinger for his emotional displays:

    “Maybe we could have like an over under on that just to see. You know, I guarantee you he's going to cry. Mark my words…” (08:57)

4. San Francisco Reparations Plan

[15:15 - 20:42]

• Ordinance Signed:
  • Mary outlines how the city could offer up to $5 million in reparations to eligible Black residents for historic discrimination, but—crucially—no funds are actually allocated and no taxpayer money will go to the fund.
  • Mary’s take: “People who never had slaves are going to pay people who were never slaves…this is all a show.”
  • Critiques the policy as “bread and circuses,” providing hope with nothing tangible.
  • Mocks the left for “entertaining the masses” without delivering.

5. Rob Carson Joins as Surprise Guest

[22:20 - 39:45]

Rob’s Holiday Update & Personal Reflections

• Road Trip & Family:
  • Rob details a 35-40 hour drive, enjoying podcasts and music, battling a snowstorm, and returning “home” post-divorce (“My GPS got me kind of off the beaten track in West Virginia in the mountains of the snowstorm. That was fun.” – Rob, 23:17).
• Divorce & Moving Forward:
  • Shares awkward holiday with ex-wife (“Have you ever seen a cat thrown in a swimming pool? Very much like that.” – Rob, 26:13)
  • Visits with his children & dogs (“Dogs...were glad to see me.” – 28:46)
  • On Kansas City: “They had their time, and I’m done with them.”
  • Reveals closure, letting go of resentment, and embracing life in DC.

On the State of Talk Radio/Comedy

• Unique DC Perspective:
  • “All of the other talk shows, all of the other TV shows are based in New York or LA or whatever. And I'm the only person here in Washington D.C.... bringing with it my experience as not only a talk show host, but an entertainer.” (31:51)
• Fresh Start:
  • Expresses excitement at shaping a new style of show in DC.

6. Upcoming January 6th Anniversary & Political “Bread and Circuses”

[36:24 - 38:11]

• Mary:
  • Jokes about Adam Kinzinger’s tears.
• Rob’s Perspective:
  • “I don't think anybody's going to pay attention to it because why in the hell would you revisit a failure?...What is the bloody point unless you're still trying to convince people that something happened that didn't happen.” (37:06)
  • “Some of the mainstream media will cover it…But it is utterly, utterly pointless when nothing came out of it at all. So why rekindle a fire that's been put out?” (37:56)

7. Humor, Music, and Generational Shifts

[33:50 - 39:45]

• Parental Humor:

  • Mary shares a beach story about group singing to “Mandy” to mortify teens (“It was the funnest moment ever.” – Mary, 34:43)
  • Rob recounts embarrassing his kids.

• Generational Differences:

  • Discussion of walking to school vs. today's “helicopter parenting.”
  • Rob: “I drove my kids to and from school from first grade through senior in high school…desperate for any kind of attention I could possibly get.” (36:12)

• Musical Tastes:

  • Mary pokes fun at Rob’s “head-banging” bumper music; Rob reveals his eclectic Spotify, ranging from metal to big band jazz and modern standards (mentions artist Laufey).

Notable Quotes & Timestamps

• Jack Smith on Free Speech:

  “Absolutely not. If they are made to target a lawful government function, and they are made with knowing falsity. No, they're not. That was my point about fraud not being protected by the First Amendment.”
  —Jack Smith, 05:17

• Rob Carson on January 6 and the Media:

  “I don't think anybody's going to pay attention to it because why in the hell would you revisit a failure?...It accomplished nothing...Why rekindle a fire that's been put out?”
  —Rob Carson, 37:06

• Mary Walter on the Circus of Reparations:

  “People who never had slaves are going to pay people who were never slaves…this is all a show. The left loves bread and circuses. That's what they love. They don't really deliver anything, but they keep the left entertained and riveted.”
  —Mary Walter, 16:41

Segment Timestamps

| Segment | Timestamp | |-----------------------------------------------|---------------| | IRS Tax Change Updates | 01:53 - 03:45 | | GOP's Release of Jack Smith Hearing | 03:45 - 05:07 | | First Amendment Debate & Key Smith Quotes | 05:07 - 06:54 | | Hutchinson Testimony & Jan 6th Predictions | 08:57 - 10:57 | | New Tax Provisions (Tips, Overtime) | 10:57 - 14:25 | | Reparations Plan in San Francisco | 15:15 - 20:42 | | Rob Carson Joins (Personal & Professional) | 22:20 - 39:45 | | Humor: Music, Parenting, Generational Shifts | 33:50 - 39:45 | | Upcoming Jan 6th Anniversary | 36:24 - 38:11 |

Episode Tone & Style

The episode balances serious, sometimes caustic political analysis with warmth, nostalgia, and self-deprecating humor. Mary Walter’s hosting features sarcasm and incredulity, especially at GOP missteps and liberal “shows.” The interplay with Rob Carson adds personal depth and playful banter. The show remains relatable and engaging, staying true to its roots of mixing conservative commentary with lighthearted, radio-veteran showmanship.

In Summary:
This episode of The Rob Carson Show unpacks big questions about speech, accountability, and political theater heading into 2026, while still allowing time for tales of family, food, and the joy (and pain) of returning home. It’s an episode as pointed as it is personal, always with a wry smile around the edges.