Euphemism, dysphemism, and the shaping of tax policy.

• Author: McCormally, Timothy J.

The following article is adapted from the May 17, 1993, remarks by Timothy J. McCormally, TEI's General Counsel and Director of Tax Affairs, at the 1993 Annual Conference TEI's Region IX.

I.

Thank you for inviting me to the 1993 Region IX Ovular. "Ovular" - or "ovariam"' - for those of you who don't know, is the non-phallogeneric term for a meeting or educational convocation. In a less politically correct time or place, you might call this a "seminar."

In any event, I am pleased to be here and I commend Paul Cherecwich, Vice President-Region IX, and all the session chairs for planning an excellent program. As you know from looking at your printed program, I was not Paul's first choice - or even his second, his third, or his fourth choice, but hey: I don't mind. I'm just happy to be here. After all, Bill Clinton wasn't a lot of people's first choice - or even their second choice - and look at him - he's residing at 1600 Pennsylvania Avenue and is set to stay here at the del Coronado tonight. [For more details, see "Less Taxing Matters" in the May-june 1993 issue of The Tax Executive.]

When Paul called me, I tried to get out of it, to persuade him to cancel the luncheon speech. I reminded Paul of what Plutarch had said: "A sage thing is timely silence, and better than any speech." But he would hear nothing of it. He said I had to talk in order to go on the boat cruise tonight. So here I go.

II.

Specifically, I want to briefly discuss TEI's role in the current legislative process and, if time permits, to spend a few moments explaining how TEI decides to do what it does in the technical arena.

That, however, is only the secondary purpose of my talk - a facade to ensure you get CPE credit for the luncheon. My real purpose is to return to a theme I focused on two years ago when I had the privilege of addressing this group: the critical importance of language - of semantics - in framing public policy, or even private, debate. The use of rhetoric as a weapon.

Today, I want to talk about the euphemism, and its mirror image, the dysphemism. We all know what a euphemism is - that's when you describe your out-of-work brother as indefinitely idle or as having resigned to pursue other opportunities. Euphemisms - terms that soften reality - are closely linked to political correctness. Well, dysphemism is the obverse of euphemism. It is a term that paints a harsher, coarser, blacker version of reality. Our out-of-work friend might dysphemistically be said to have been fired, terminated, or worse yet, shit-canned. Viewed neutrally, your (elderly, old, or mature) aunt may have been said to have died; your kindly mother might euphemistically say she passed away; and you, you insensitive - or dysphemistic - lout, might say the old lady kicked the bucket or croaked. Even though the same information is conveyed by all three terms, each carries different weight and perspective.

III.

What is the relevance of all this to taxes? That's a good question. I think it is this: In tax policy, and in life generally, language is a weapon. You either use it or it is used against you.

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