Is the Internal Revenue Code Void for Vagueness? A Look at Some Economic, Legal and Ethical Issues

Abstract

Anyone who has ever had to fill out a fairly complicated federal income tax return without having the benefit of having passed the CPA exam or without having completed a masters degree in taxation might easily ask himself the question - "Is the Internal Revenue Code void for vagueness?" The temptation may very well be to say yes, but the answer to that question is much more complicated than that. This paper looks at the void for vagueness doctrine, then examines some of the problems with the current Internal Revenue Code to see if the void for vagueness doctrine is - or should be - applicable.

JEL Classification: H24, H25, K40, M41