Professor Leigh Osofsky recently presented a paper at the NYU Tax Policy and Public Finance Colloquium titled "The Case for Categorical Nonenforcement," which addresses the legitimacy of agencies (and, in particular, the IRS) engaging in categorical nonenforcement of the law. The paper will be published in NYU's Tax Law Review. Professor Osofsky teaches courses addressing various aspects of taxation and policy. Before joining the University of Miami faculty, Professor Osofsky was an Acting Assistant Professor of Tax Law at New York University from 2009-2011.