| Simplexity: Plain language and the tax law JD Blank, L Osofsky Emory LJ 66, 189, 2016 | 70 | 2016 |
| The case against strategic tax law uncertainty L Osofsky Tax L. Rev. 64, 489, 2010 | 61 | 2010 |
| The Case for Categorical Nonenforcement L Osofsky Tax L. Rev. 69, 73, 2015 | 45 | 2015 |
| Who's naughty and who's nice-frictions, screening, and tax law design L Osofsky Buff. L. Rev. 61, 1057, 2013 | 43 | 2013 |
| Legislation and Comment: The Making of the Sec. 199A Regulations SY Oei, L Osofsky Emory LJ 69, 209, 2019 | 42 | 2019 |
| Some realism about responsive tax administration L Osofsky Tax L. Rev. 66, 121, 2012 | 42 | 2012 |
| Constituencies and Control in Statutory Drafting: Interviews with Government Tax Counsels SY Oei, LZ Osofsky Iowa L. Rev. 104, 1291, 2018 | 34 | 2018 |
| Concentrated enforcement L Osofsky Fla. Tax Rev. 16, 325, 2014 | 32 | 2014 |
| Automated legal guidance JD Blank, L Osofsky Cornell L. Rev. 106, 179, 2020 | 28 | 2020 |
| Unwinding the Ceiling Rule L Osofsky Va. Tax Rev. 34, 63, 2014 | 13 | 2014 |
| The inequity of informal guidance JD Blank, L Osofsky Vand. L. Rev. 75, 1093, 2022 | 11 | 2022 |
| Agency Legislative Fixes L Osofsky IowA L. REv. 105, 2107, 2019 | 11 | 2019 |
| Regulating by Example SC Morse, L Osofsky Yale J. on Reg. 35, 127, 2018 | 11 | 2018 |
| Legal Calculators and the Tax System JD Blank, L Osofsky Ohio St. Tech. LJ 16, 73, 2020 | 10 | 2020 |
| Solving Section 734 (b) L Osofsky Tax Law. 60, 473, 2006 | 7 | 2006 |
| Automated Legal Guidance’(2020) JD Blank, L Osofsky Cornell L Rev 106, 179, 0 | 5 | |
| Automated Agencies JD Blank, L Osofsky Minn. L. Rev. 107, 2115, 2022 | 4 | 2022 |
| The Surprising Significance of De Minimus Tax Rules L Osofsky, KDL Thomas Wash. & Lee L. Rev. 78, 773, 2021 | 4 | 2021 |
| Implicit Legislative Bias: The Case of the Mortgage Interest Deduction L Osofsky, KDL Thomas UC Davis L. Rev. 56, 641, 2022 | 2 | 2022 |
| Democratizing Administrative Law JD Blank, L Osofsky Duke Law Journal, forthcoming, 2023-05, 2024 | 1 | 2024 |
