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83 Supra 1 (2014)

handle is hein.journals/missourc83 and id is 1 raw text is: BUREAUCRATIC PRAXIS Eric A. San Juan* INTRODUCTION .....................................................................1 I. INTERDISCIPLINARY BACKGROUND...................................3 A. Tax Law.....................................................................3 B. Behavioral Economics...............................................4 C. Fiscal Sociology.........................................................5 II. SOCIAL THEORY...............................................................6 A. Bureaucracy, Formality & Realism .........................6 B. Praxis ........................................................................7 C. Ethnographic Reality ..............................................9 III. RULES, POLICIES & EXAMPLES ...................................11 A. Tit. 26, Ch. 74..........................................................11 B. Tolerances................................................................11 C. Cases........................................................................12 1. Marriage.............................................................12 2. Catch-22 Deadlines............................................13 3. Joint Interest .....................................................14 4. Reported Conspiracy..........................................15 IV. FORMALIZED UNCERTAINTY ........................................16 CONCLUSION.......................................................................19 INTRODUCTION This Article describes bureaucratic applications of tax law in terms of social theory. As a matter of statutory design, tax law traditionally imposes penalties to deter noncompliance, implicitly 1 * Adjunct Prof. of Law, Georgetown Univ.; A.B. Harvard 1987, J.D. ibid. 1991, M.A. Chicago 1996. Without prejudice, this Article grew out of a panel at the 2012 Law & Society Assoc'n conference in Honolulu with Annelise Riles (Cornell), Tom Baker (UPenn), Bill Maurer (UC-Irvine), and Fleur Johns (Sydney).

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