Leigh Osofsky
William D. Spry III Distinguished Professor of Law and Associate Dean for Faculty Development

Areas of Expertise
- Administrative Law
- Legislation
- Taxation-Federal
Biography
Leigh Osofsky joined the Carolina Law faculty as a professor of law in 2018. Her scholarship focuses on tax law and the administrative and legislative process. Osofsky is the author of numerous articles about how agencies and legislatures administer complex legal regimes. Her work has appeared in Cornell Law Review, Iowa Law Review, Emory Law Journal, the Yale Journal on Regulation, and NYU’s Tax Law Review, among others.
Selected Publications
The Surprising Significance of De Minimis Tax Rules (L. Osofsky, K. Thomas), WASH. & LEE L. REV. (forthcoming 2021).
Agency Legislative Fixes, 105 IOWA L. REV. (forthcoming 2020) (awarded 2019 UNC
Law Extraordinarily Ambitious Scholarly Contribution).
SSRN
Automated Legal Guidance (with J. Blank), 106 CORNELL L. REV. 179 (2020).
SSRN
Legislation and Comment: The Making of the 199A Regulations (with S. Oei), 69 EMORY L.J. 209 (2019).
Westlaw | Lexis/Nexis | SSRN | Hein
Constituencies and Control in Statutory Drafting: Interviews with Government Tax Counsels (with S. Oei), 104 IOWA L. REV. 1291 (2019).
Westlaw | Lexis/Nexis | SSRN | Hein | BEPress
Regulating by Example (with S. C. Morse), 35 YALE J. REG. 127 (2018).
Westlaw | Lexis/Nexis | SSRN | Hein | BEPress
Simplexity (with J. D. Blank), 66 EMORY L.J. 189 (2017).
Westlaw | Lexis/Nexis | SSRN | Hein | BEPress
The Case for Categorical Nonenforcement, 69 TAX LAW REV. 73 (2015).
Westlaw | Lexis/Nexis | SSRN | Hein | BEPress
Some Realism About Responsive Tax Administration, 66 TAX L. REV. 121 (2012).
Westlaw | Lexis/Nexis | SSRN | Hein | BEPress
The Case Against Strategic Tax Law Uncertainty, 64 TAX L. REV. 489 (2011).
Westlaw | Lexis/Nexis | SSRN | Hein | BEPress