The basic course in federal income tax is usually a challenge for both teacher and student because so many different and difficult things are being taught at once: a prolix and opaque statute; complex financial transactions; and economic, political, and social analysis of the effects of the tax law. In addition, I believe that a teacher of tax must be a teacher of language, focusing explicitly and self-consciously on the ambiguous, imprecise, and confusing words that are embedded in tax law and discourse and that constitute a significant obstacle for students taking the basic course in federal income taxation.
55 J. Legal Educ. 600-605 (2005)
Scholarly Commons Citation
Cohen, Stephen B., "Words, Words, Words!!! Teaching the Language of Tax" (2005). Georgetown Law Faculty Publications and Other Works. 579.