Leigh Osofsky

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Leigh Osofsky is a Professor of Law at University of North Carolina School of Law, where she teaches classes regarding taxation and tax policy.   Osofsky's research focuses on the administration of the tax system.  She has written about tax compliance as well as the intersection of the tax system with legislation and regulation more generally. 
Osofsky was formerly a Professor of Law at the University of Miami School of Law as well as an Acting Assistant Professor of Tax Law at NYU School of Law. Prior to entering academia, Osofsky clerked for Judge Pierre Leval on the 2nd Circuit Court of Appeals.  She also worked as a tax lawyer, focusing on complex transactional planning, at Fenwick & West LLP in California.  She graduated from Stanford Law School, order of the coif, and from Brown University, magna cum laude, Phi Beta Kappa. 

Curriculum Vitae (PDF)

Selected Publications

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  • Automated Tax Guidance (with J. Blank),  I/S: J.L. POL'Y FOR INFO. SOC'Y (forthcoming 2019).
  • 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, SSRN]
  • 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, 16 FLA. TAX REV. 325 (2014). [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 (PDF)]
  • Unwinding the Ceiling Rule, 34 VA. TAX REV. 63 (2014). [Westlaw, Lexis/Nexis, SSRN, Hein, BEPress]
  • Who’s Naughty and Who’s Nice?  Frictions, Screening, and Tax Law Design, 61 BUFF. L. REV. 1057 (2013). [Westlaw, Lexis/Nexis, SSRN, Hein, BEPress]
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