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

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
Automated Agencies (with J. D. Blank), MINN L. REV. (forthcoming 2023).
Implicit Legislative Bias (Kathleen Delaney Thomas & Leigh Osofsky), 56 U.C. DAVIS L. REV. (forthcoming 2023).
The Inequity of Informal Guidance (with J.D. Blank), 75 VAND. L. REV. 1093 (2022).
SSRN
Agency Legislative Fixes, 105 IOWA L. REV. 2107 (2020) (awarded 2019 UNC
Law Extraordinarily Ambitious Scholarly Contribution).
Westlaw | Lexis/Nexis | SSRN | Hein | BEPress
Automated Legal Guidance (with J. Blank), 106 CORNELL L. REV. 179 (2020).
Westlaw | Lexis/Nexis | SSRN | Hein
Legislation and Comment: The Making of the 199A Regulations (with S. Oei), 69 EMORY L.J. 209 (2019).
Westlaw | Lexis/Nexis | SSRN | Hein | BEPress
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