미국연방세법상 선택오류의 시정

The purpose of this Article is neither to staunchly defend all of the existing explicit tax elections nor to advocate for the increased use of explicit elections throughout the tax system. Rather, this Article merely seeks to draw scholarly attention to the understudied role of explicit elections in the income tax, and this Article endeavors to provide a framework for discussing how those elections are and should be used. This framework acknowledges the compelling arguments against allowing taxpayers to choose which tax laws apply to them but also suggests that there can be a place for explicitly provided taxpayer choices in the tax law, particularly if implemented in a way that maximizes their benefits. Explicit elections are entrenched in the tax law, but they need not be merely endured; in limited circumstances and if designed carefully, explicit elections can be embraced as valuable tools in the design and administration of the tax system. Moreover, the study of explicit elections can provide insight into the overall balance of power between the taxpayers and the government. Explicit elections involve the government affirmatively turning over to the taxpayers the right to determine their own tax consequences. While commentators often bemoan the taxpayers' seizing of the power to achieve tax consequences that may be unintended by the government-i.e., tax planning-studying explicit elections may help us better understand the role that taxpayers do and should have in determining their own tax treatment.