Leigh Osofsky

William D. Spry III Distinguished Professor of Law

Areas of Expertise

  • Administrative Law
  • Legislation
  • Taxation-Federal


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), HARV. J. ON LEGIS. (forthcoming 2024).

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). 
Westlaw | Lexis/Nexis | SSRN | Hein

The Inequity of Informal Guidance (with J.D. Blank), 75 VAND. L. REV. 1093 (2022).
Westlaw | Lexis/Nexis | SSRN | Hein | BEPress

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