معرفی
Leigh Osofsky serves as the William D. Spry III Family Distinguished Professor of Law and Associate Dean for Faculty Development at the University of North Carolina at Chapel Hill School of Law. Her academic career demonstrates deep engagement with tax law and administrative law systems, with particular focus on how government agencies communicate legal requirements to the public.
Osofsky's research centers on the intersection of tax policy, administrative law, and communication. She has pioneered the concept of 'simplexity'—the strategic use of plain language in complex legal systems—and has extensively analyzed how tax administration affects compliance and equity. Her work examines the tension between legal precision and accessibility, particularly regarding IRS guidance documents and the creation of a two-tiered legal system where sophisticated taxpayers gain advantages through specialized knowledge.
Her recent scholarship reveals a growing focus on technology's role in legal administration, with multiple publications exploring AI applications, automated legal guidance systems, and the implications of digital transformation for tax compliance. Osofsky's work consistently emphasizes how administrative practices can either exacerbate or mitigate systemic inequities within the tax system.
- William D. Spry III Family Distinguished Professor (endowed chair position)
Osofsky frequently collaborates with leading scholars including Joshua D. Blank and Kathleen DeLaney Thomas. Her research has influenced administrative practice, with her 2022 report for the Administrative Conference of the United States addressing automated legal guidance at federal agencies. She has also conducted significant empirical work on tax enforcement patterns and their democratic accountability implications.
