Legal Studies Research Paper Series

  • Joshua D. Blank and Leigh OsofskyThe co-existence of formal and informal law is a hallmark feature of the U.S. tax system. Congress and the Treasury enact formal law, such as statutes and regulations, while the Internal Revenue Service offers the public informal explanations and summaries, such as taxpayer publications, website frequently asked questions, virtual assistants, and other types of taxpayer guidance. Throughout the COVID-19 pandemic, the IRS increased its use of informal law to help taxpayers understand complex emergency relief rules implemented through the tax system. In contrast to many other legal scholars who have examined important administrative law issues […]
  • Aaron Kirschenfeld and Alexa ChewLegal information has been available in widespread digital format for more than forty years. In that time, law librarians have wondered whether this digital switch has changed how law students and lawyers conduct research and, if so, what those changes are. Does legal research differ when conducted in print sources rather than computerized sources? What influence did the systems of organizing law in the print era have on the digital systems that followed?While we cannot put these questions to rest, we hope to shed some light on those differences by studying the work of lawyers and […]