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.

Selected Publications

The Surprising Significance of De Minimis Tax Rules (L. Osofsky, K. Thomas), 78 WASH. & LEE L. REV. 773 (2021).
Westlaw | Lexis/Nexis | SSRN | Hein

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

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