Search for: "Leigh Osofsky"
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3 Dec 2014, 11:27 am
March 24 – Leigh Osofsky, University of Miami School of Law, “Tax Law Non-Enforcement. [read post]
28 Nov 2016, 3:30 am
Leigh Osofsky The concept of “screening” taxpayers is theoretically appealing. [read post]
12 Nov 2015, 3:30 am
Leigh Osofsky Fairness, efficiency, simplicity, and revenue-raising capability (not necessarily in that order) have long been the hallmarks of good tax policy. [read post]
25 Mar 2015, 7:26 am
Yesterday we continued our theme this semester of branching from tax towards other law, rather than towards public economics, by discussing the above paper. [read post]
24 Oct 2019, 9:05 pm
Perhaps not, Leigh Osofsky of the University of North Carolina School of Law argued in a forthcoming article for the Iowa Law Review. [read post]
19 Mar 2020, 9:05 pm
Blank of the University of California, Irvine School of Law and Leigh Osofsky of the University of North Carolina School of Law argued that the automated advice tools increasingly used by administrative agencies to dispense legal guidance—such as “Emma,” the online chatbot developed by U.S. [read post]
9 Jan 2019, 9:34 am
The panel was organized and moderated by Shu-Yi Oei, the other panelists were Karen Burke, Ajay Mehrotra, and Leigh Osofsky, and the topic was "The 2017 Tax Changes: One Year Later. [read post]
6 Mar 2025, 9:05 pm
Blank, professor of law at the UC Irvine School of Law, and Leigh Osofsky, the William D. [read post]
6 Apr 2020, 9:02 pm
Blank and Leigh Osofsky argue that forcing the IRS to write in “plain language” may sometimes cause the IRS to simplify guidance in ways that obscure important details that are fundamental to taxpayer understanding. [read post]
4 Dec 2018, 6:27 am
Mehrotra, Northwestern University Pritzker School of Law Leigh Osofsky, University of North Carolina School of Law Daniel N. [read post]
26 Dec 2019, 9:05 pm
In lieu of our regular Friday feature—the Week in Review—The Regulatory Review is recapping some of the top regulatory news from the past year, including the government shutdown, the Trump Administration’s continued push for environmental deregulation, and more. [read post]
11 Mar 2015, 8:17 am
On March 24 (which is our next session, as March 17 falls during our spring break), Leigh Osofsky will have a paper on "categorical non-enforcement" - the scenario where an agency announces it will not be doing anything to enforce Rule X. [read post]
7 Mar 2017, 7:57 am
Blank & Leigh Osofsky, Simplexity: Plain Language and The Tax Law, 66 Emory L.J. 189 (2017). [read post]
7 Apr 2021, 9:34 am
Blank & Leigh Osofsky, Automated Legal Guidance, 106 Cornell L. [read post]
