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 Iowa Law Review, Emory Law Journal, the Yale Journal on Regulation, and NYU’s Tax Law Review, among others.

Selected Publications

Agency Legislative Fixes, 105 IOWA L. REV. (forthcoming 2020) (awarded 2019 UNC Law Extraordinarily Ambitious Scholarly Contribution).
SSRN

Automated Tax Guidance (with Joshua Blank), OHIO STATE TECHNOLOGY L.J. (forthcoming 2019) (invited symposium article).

Legislation and Comment: The Making of the 199A Regulations (with S. Oei), EMORY L.J. (forthcoming).
SSRN

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

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

Concentrated Enforcement in a Best-Case Tax Enforcement Regime, IRS RESEARCH BULLETIN, July 7, 2014, at 99.
Document Link

Concentrated Enforcement, 16 FLA. TAX REV. 325 (2014).
Westlaw | Lexis/Nexis | SSRN | Hein | BEPress

Unwinding the Ceiling Rule, 34 VA. TAX REV. 63 (2014).
Westlaw | Lexis/Nexis | SSRN | Hein | BEPress