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University of Miami Law School

Tax Law

IRS

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Articles 1 - 3 of 3

Full-Text Articles in Law

Simplexity: Plain Language And The Tax Law, Joshua D. Blank, Leigh Osofsky Jan 2017

Simplexity: Plain Language And The Tax Law, Joshua D. Blank, Leigh Osofsky

Articles

In recent years, federal government agencies have increasingly attempted to use plain language in written communications with the public. The Plain Writing Act of 2010, for instance, requires agencies to incorporate "clear and simple" explanations of rules and regulations into their official publications. In the tax context, as part of its "customer service" mission, the Internal Revenue Service bears a "duty to explain" the tax law to hundreds of millions of taxpayers who file tax returns each year. Proponents of the plain language movement have heralded this form of communication as leading to simplicity in tax compliance, more equitable access …


Some Realism About Responsive Tax Administration, Leigh Osofsky Jan 2012

Some Realism About Responsive Tax Administration, Leigh Osofsky

Articles

No abstract provided.


Extracting Documents And Information From The Internal Revenue Service, Stuart E. Siegel, Stanley I. Langbein Jan 1981

Extracting Documents And Information From The Internal Revenue Service, Stuart E. Siegel, Stanley I. Langbein

Articles

No abstract provided.