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

Robert W. McGee
Florida International University - School of Accounting

Journal of Accounting, Ethics & Public Policy, Vol 2, No 4

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 Classifications: H24, H25, K40, M41

Accepted Paper Series

Date posted: December 28, 2000 ; Last revised: April 25, 2001

Suggested Citation

McGee, Robert W. , Is the Internal Revenue Code Void for Vagueness? A Look at Some Economic, Legal and Ethical Issues. Journal of Accounting, Ethics & Public Policy, Vol 2, No 4. Available at SSRN: http://ssrn.com/abstract=242332 or doi:10.2139/ssrn.242332

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Contact Information

Robert W. McGee (Contact Author)

Florida International University - School of Accounting ( email )

University Park
11200 SW 8th Street
Miami, FL 33199
United States