University of California Hastings College of the Law
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Beyond Comprehension: Why Tax Code Complexity Necessitates IRS Deference
No full textThis Article argues that deference to Internal Revenue Service (“IRS”) interpretations is essential for the effective interpretation of U.S. federal income tax law due to the technical demands inherent in this uniquely complex area. The U.S. federal income tax code, often considered one of the most intricate legal systems, consists of dense, specialized language, nuanced policy considerations, economic theories, and frequently updated provisions. Judges, as generalists, face a daunting challenge in interpreting this complex, ever-evolving body of law without the specialized expertise that the IRS professionals bring. Frequent amendments further add to this complexity, layering additional provisions that require in-depth knowledge beyond typical judicial training. To demonstrate the persistent complexity of the Internal Revenue Code (“Code”), even in the wake of significant reform, this Article incorporates an original empirical analysis comparing the 2017 and 2018 versions of the Code using advanced natural language processing techniques. This study confirms that structural and semantic complexity remains deeply embedded in the Code, as evidenced by the lack of a significant reduction following the 2017 Tax Cuts and Jobs Act (“TCJA”). This Article contends that deferring to the IRS’s interpretations is not merely prudent but necessary, as it enables courts to benefit from the agency’s specialized insights, resulting in a more accurate and consistent application of tax law
Legal Personhood for Artwork
No full textArtwork is unique and irreplaceable. It is signifier and signified. The signified of a work of art is its coherent purpose. But the signified of a work of art can be altered when not protected. The ramifications of unduly altering the signified of a work of art are consequential for both living and future generations. While the law provides protection to artists and art owners, it fails to grant rights to works of art themselves. The current legal paradigm, designed around the interest of owners and artists, also falls short of protecting Indigenous art aimed at conserving traditions and cultural identity, rather than monetizing creativity. This Article provides a theoretical framework for recognizing legal personhood for works of art, in the interests of art in and of itself as well as of current and future generations of human beings. This new paradigm protects artwork through the features of legal personhood. Legal personhood for artwork prioritizes the protection of art in and of itself and enhances intergenerational equity
