I’M YOUR COWGIRL!

The unread copy of Infinite Jest by David Foster Wallace may remain unread a little longer. A recently announced paper by Arthur J. Cockfield, a professor of law with a specialty in taxation discusses Wallace’s posthumously published “The Pale King.” Many news outlets have picked up on it. Probably because it was announced at the height of tax season.

The main thesis, based on the novel and additional materials is that Wallace believed in taxation (as do I) and felt that submitting to the drudgery and paying what you owe contributes to the greater good and makes you a grown up.

A New Yorker review of The Pale King a couple of tax seasons ago quotes Wallace::

(a teacher in tax school says) “The less conventionally heroic or exciting or adverting or even interesting or engaging a labor appears to be, the greater its potential as an arena for actual heroism, and therefore as a denomination of joy unequaled by any you men can yet imagine.”

It goes on to say: Regardless of whether anyone notices the heroism of the work conducted within a bureaucracy, the instructor alleges that accountants “are today’s cowboys.”

But since I really do prepare taxes my take on the profession is a little different. I am a translator of your story into the vocabulary of taxation. While the IRS employees depicted in the novel may have dealt in boredom and rote I am always hearing a new tale. Because of my position I know a more nuanced version. I have some clients that I've known for years. I know the back-story. I look forward to the annual episode. But my order for “The Pale King” is in.

http://www.thetakeaway.org/story/how-david-foster-wallace-found-tranqulity-tax-code/

http://www.bloomberg.com/news/articles/2015-03-19/tax-advice-from-david-foster-wallace