Leigh Osofsky

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.

In 2022, Osofsky co-authored a report for the Administrative Conference of the United States (ACUS) that resulted in ACUS adopting twenty recommendations about the use of automated legal guidance, which will apply to all federal agencies, and which were published in the Federal Register.

Selected Publications

Democratic Accountability and Tax Enforcement (with J. D. Blank), 61 HARV. J. ON LEGIS. 251 (2024).
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Democratizing Administrative Law (with J. D. Blank), 73 DUKE L.J. 1615 (2024).
SSRN | BEPress

Automated Agencies (with J. D. Blank), 107 MINN. L. REV. 2115 (2023). 
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The Inequity of Informal Guidance (with J.D. Blank), 75 VAND. L. REV. 1093 (2022).
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Agency Legislative Fixes, 105 IOWA L. REV. 2107 (2020) (awarded 2019 UNC Law Extraordinarily Ambitious Scholarly Contribution).
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Automated Legal Guidance (with J. Blank), 106 CORNELL L. REV. 179 (2020).
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Legislation and Comment: The Making of the 199A Regulations (with S. Oei), 69 EMORY L.J. 209 (2019).
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Constituencies and Control in Statutory Drafting: Interviews with Government Tax Counsels (with S. Oei), 104 IOWA L. REV. 1291 (2019).
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Regulating by Example (with S. C. Morse), 35 YALE J. REG. 127 (2018).
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Simplexity (with J. D. Blank), 66 EMORY L.J. 189 (2017).
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