Search for: "Leigh Osofsky"
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16 Oct 2015, 3:30 am
Leigh Osofsky, The Case for Categorical Nonenforcement, 69 Tax L. [read post]
28 Sep 2015, 12:50 pm
Leigh Osofsky (Miami) presents The Case for Categorical Nonenforcement, 69 Tax L. [read post]
16 Jul 2015, 1:05 pm
Leigh Osofsky (Miami) has a great series of posts on tax administration and tax scholarship: Trend in Tax Law Scholarship (July 1, 2015) What Explains the Trend? [read post]
1 Jul 2015, 6:31 am
For July, that means returning players Jeffrey Lipshaw (Suffolk) and Robin Effron (Brooklyn) and first-timers Leigh Osofsky (Miami), Catherine Smith (Denver, whose amicus on the constitutional rights of children was cited by the majority in Obergefell), and Heather Whitney (Bigelow Fellow, Chicago). [read post]
5 Jun 2015, 4:05 am
Panel #5: Administration Andrew Blair-Stanek (Maryland), Tailoring Tax Commentators: Philip Hackney (LSU), Fadi Shaheen (Rutgers-Newark) Philip Hackney (LSU), Tied Up in (K)Nots Commentators: Kim Brooks (Schulich), Christine Allie (Widener) Jake Brooks (Georgetown), Quasi-Public Spending Commentators: Leigh Osofsky (Miami), Micah Burch (Sydney) Leigh Osofsky (Miami), Strategic Simplicity and the Tax Law... [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 Mar 2015, 12:45 pm
Leigh Osofsky (Miami) presents The Case for Categorical Nonenforcement at NYU today as part of its Tax Policy Colloquium Series hosted by Daniel Shaviro and Alan Viard: Executive nonenforcement of the law is a hot-button issue. [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]
13 Jan 2015, 12:09 pm
Tax Rev. 1 (2014) Leigh Osofsky (Miami), Unwinding the Ceiling Rule, 34 Va. [read post]
Osofsky Reviews Zelenak's Custom and the Rule of Law in the Administration of the Income Tax</strong
31 Dec 2014, 8:00 am
Leigh Osofsky (Miami), The IRS as Tax Law Nonenforcer (Jotwell) (reviewing Lawrence Zelenak (Duke), Custom and the Rule of Law in the Administration of the Income Tax, 62 Duke L.J. 829 (2012)): Zelenak laments the difficulty in challenging customary deviations. [read post]
17 Dec 2014, 3:30 am
Leigh Osofsky In a recent essay, Custom and the Rule of Law in the Administration of the Income Tax, Larry Zelenak examines what he calls “customary deviations,” or “established practice[s] of the tax administrators . . . that deviat[e] from the clear dictates of the Internal Revenue Code. [read post]
3 Dec 2014, 11:27 am
March 24 – Leigh Osofsky, University of Miami School of Law, “Tax Law Non-Enforcement. [read post]
30 Nov 2014, 9:01 am
Thanks also to Timothy Zick (William & Mary) and Leigh Osofsky (Miami) for their individual solicited posts. [read post]
21 Nov 2014, 11:50 am
Kristin Hickman (Minnesota) presents Treasury's Retroactivity at Miami today as part of its Legal Theory Workshop Series hosted by Leigh Osofsky: In Bowen v. [read post]
13 Nov 2014, 3:30 am
Tax Prof speakers include: Tax Enforcement and Collections Discretion: Session Chair: Leigh Osofsky (Miami) Papers: Joshua Blank (NYU), Reconsidering Corporate Tax Privacy Andrew Hayashi (Virginia), An Economic Analysis of Taxpayer Liquidity Shu-Yi Oei (Tulane), What... [read post]
23 Oct 2014, 12:05 pm
Leigh Osofsky (Miami), Tax Law Nonenforcement: The Obama Administration has engaged in what some have characterized as an “unprecedented use of executive power” not to enforce certain laws, including immigration laws, federal marijuana laws, and even parts of the Obama Administration’s own Patient Protection and Affordable Care Act. [read post]
22 Oct 2014, 10:00 am
Leigh Osofsky (Miami), Concentrated Enforcement, 16 Fla. [read post]
21 Oct 2014, 9:55 am
Leigh Osofsky (Miami), Unwinding the Ceiling Rule, 33 Va. [read post]
18 Jul 2014, 2:05 am
Leigh Osofsky (Miami), Concentrated Enforcement in a Best-Case Tax Enforcement Regime, 2014 IRS Research Bulletin: In this Article, I set forth a theory (“concentrated enforcement”) for allocating scarce enforcement resources within a low compliance tax sector. [read post]
1 Jul 2014, 2:00 pm
Rev. 189 (2014): This Essay responds to Leigh Osofsky's Who’s Naughty and Who’s Nice? [read post]
