A Fiscal Citizenship Elevator Pitch (Larry Zelenak)

Zelenak is the Pamela B. Gann Professor of Law at Duke Law and the author of Figuring Out the Tax: Congress, Treasury, and the Design of the Early Modern Income Tax (Cambridge University Press, 2018) and Learning to Love Form 1040: Two Cheers for the Return-Based Mass Income Tax (University of Chicago Press, 2013), countless articles and “The Great American Tax Novel”, a review of David Foster Wallace’s The Pale King. In addition to his work as a scholar, Zelenak served as a professor in residence at the Office of the Chief Counsel, Internal Revenue Service, Washington, DC. 

Zelenak likes tax. A lot. He also likes writing. That enthusiasm shines through in all of his work.From finding surprising views in letters dating from the Coolidge Administration to exploring “philosophies of tax administration” in a contemporary novel, Zelenak’s eye for what matters makes him one of the most important voices in tax law. His willingness to engage not just archival resources and great works of literature but also with classic TV sitcoms guarantees that a conversation with him will go to unexpected places. 

Resources

1. Larry Zelenak’s bio.
2. The two books by Zelenak we discuss: Figuring Out the Taxand Learning to Love Form 1040.  
3. Zelenak’s review of David Foster Wallace’s book The Pale King.
4. The pencil question article is Richard A. Musgrave, Pathway to Tax Reform, 98 Harv. L. Rev. 335 (1984) (written in memory of Stanley Surrey, Author of Pathways to Tax Reform”)  
5. The student quote is taken from Commissioner v. Tufts, 461 U.S. 300 (1983).