Date of Defense



Finance and Commercial Law

First Advisor

Dr. Kathleen Sinning

Second Advisor

David Rozelle

Third Advisor

Janette Gabel-Goes


There are almost 10,000 sections in the Internal Revenue Code of 1986. The Internal Revenue Code, also referred to as the tax code, is intended to provide guidance to taxpayers. However, the code is so extensive and complex that it is nearly impossible to understand, let alone use to the taxpayers' advantage. The code is often said to have a language of its own, in which a knowledgeable interpreter is needed to decipher the contents.

Access Setting

Honors Thesis-Campus Only