Perspectives on Taxation Lecture Series

The IRS, like other government agencies, is tasked with communicating a complex statutory and regulatory scheme to members of the public, in order to enable them to comply with the law. In our work, we illustrate how this task requires the IRS to rely upon “simplexity,” where the government presents complex law as though it is simple, without engaging in simplification of the underlying law. We explore how this phenomenon is only going to become more prominent and important as the IRS, and other government agencies, turn to automated legal guidance to educate the public about the law. 

About our speakers:

Joshua Blank is a Professor of Law and Faculty Director of Strategic Initiatives at the University of California, Irvine School of Law. His work on tax administration and compliance, taxpayer privacy, and taxation of business entities has appeared in New York University Law Review, University of Pennsylvania Law Review, and Tax Law Review, among other publications. He also contributes frequently to Bloomberg, CNN, Fortune, the New York Times, and the Wall Street Journal. Prof. Blank previously taught at Rutgers School of Law–Newark and at New York University School of Law, where he also served as vice dean for technology-enhanced education and faculty director of the graduate tax program.

Leigh Osofsky is the William D. Spry III Distinguished Professor of Law and Associate Dean for Faculty Development at the University of North Carolina School of Law. Her articles on tax law and administrative and legislative process have appeared in Cornell Law Review, Yale Journal on Regulation, and Tax Law Review, among other publications. She also has also taught at New York University School of Law and University of Miami School of Law.

Perspectives on Taxation Lecture Materials