A column piece written by Tom O’Saben, an Enrolled Agent admitted to practice before the IRS and the director of tax content for the National Association of Tax Professionals, appears in the July 2026 issue of TaxPro magazine (vol. 48, iss. 7). Titled “A Midsummer Night’s Dream,” the piece uses Shakespeare’s play of the same name as a framing device to remark upon commonplace and best practices for tax professionals in the off-season: the months of summer between the typical April filing deadline for personal taxes in the United States and the extension deadlines and usual beginnings of preparation for the coming tax-filing season in October. Noted as of particular importance is continuing education, especially as regards updates to legislation and administrative guidance. Also noted as worth attention are deepening of client relationships and refinement to business practices. The need for rest does receive some remark from O’Saben before he returns to the frame of the play and concludes on a valedictory note.

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Now, I’ve made notes in this webspace about or relating to the work I do preparing taxes (for instance here, here, here, here, and here). In one of them, I make an attempt to make something literary out of governmental tax publications*; I thus should not be, and am not, surprised to see someone make an attempt to bring the literary back into the tax world. Nor yet should I be, nor am, I surprised to see that attempt center on Shakespeare; I’ve commented,** as have many others, on the enduring value of Shakespeare as a touchpoint for the English-speaking world. Too, as I’ve sat for webinars O’Saben has conducted, he has commented on completing a graduate degree in education, so I can imagine that he has had impressed upon him the need to find common ground with those in his audience, and moving towards cultural commonplaces is one means among many of doing just that.
I’ll note that the choice of Midsummer Night’s Dream as a frame for the column piece works well towards the effect of cultivating common ground. I’ve taught the play before (as witness this and this, among others), and my experience on the other side of the classroom, as well as doing contract work in support of both sides thereof and simply being out in the world, tells me that it has been and remains a fairly commonly encountered item in public schools, youth and community theatre, and college classes. That is, it’s one of the more likely plays to be encountered “out in the wild,” and so one of the more likely to be familiar to readers. And for the sake of wordplay, the use of Shakespeare’s work is, of course, apt, the playwright being fond of such devices and the column piece covering the middle of summer.†
So much said, I do think there are a couple of things O’Saben does not get quite right in his framing. For one, Shakespeare’s play involves more than the “just a touch of magic” O’Saben describes; it’s more than a little thing that makes Bottom’s head that of an ass, for example, or that bewitches Titania, an already-inherently-magical being, to become besotted with him on first sight. For another, how much wiser the characters are at the end of the play than at the beginning is…questionable; Theseus was already wise, and neither Bottom nor the other rude mechanicals seem to have improved much if at all in that regard.
Even so, O’Saben is correct in noting that the characters in the play end it ready to proceed into the rest of their lives, and with no small hope for their happiness–which is, again, a valedictory message for the presumed audience of his piece. And although it is an issue that he gets things wrong in his comparison (discussion in the Tales after Tolkien Society, of which I have long been a member, treats at least some of why, if for a related subject, as witness this, this, this, and this, if not also others), it is perhaps somewhat beside the point. O’Saben does not present in the magazine as a specialist in Shakespeare despite his invocation of the playwright and sonnetteer, and, despite my assertions that it might well be otherwise (here and here, for example‡), the presumed audience of his column (TaxPro being a trade magazine directed towards tax professionals) are not like to be such experts, either; they are not necessarily likely to perceive a mismatch between O’Saben’s comments and the text of the play he references, but they are likely to be impressed, or at least somewhat moved toward a favorable impression of the author, by the simple fact of the reference.
While the frame may lend an air of erudition to the column piece as well as providing it a useful sense of structure for the column piece (and there is value in such a thing; an organizing prinicple helps), it is ultimately an ornament, a rhetorical flourish more than a contribution to understanding of a sensible but surface-level gloss of commonplaces and best practices. There may well be “a dream worth keeping,” as O’Saben notes, but I find myself looking for an honest Puck to restore amends.
*I’m hardly the first to do so; the greatest of Geoffreys was involved in tax collection, if I recall my studies correctly, for but one example, and the irony of Stoker’s non-literary profession is attested by many. Too, depending on points of view, Matthew the Evangelist can be identified as another, and, as Denise Schmandt-Besserat (among others) points out (as witness this), writing itself emerges from accounting and tax records.
**I am reminded of yet another paper I really ought to expand and present. There are several conference papers in my archives that would, with some additional quotation and refinement, do decently enough as journal-length pieces. There are so many scholarly somedays for me to see…
†Although explaining a joke is apt to kill it, and explaining the explanation more so, I should note that while “midsummer” is traditionally around the solstice and the middle of the astronomical season is in August, the cultural season runs roughtly Memorial Day to Labor Day, or late May to early September, and July is in the middle of that span.
‡I note to my tax clients when they ask “What do your English degrees have to do with taxes?” that most of tax preparation is really an issue of reading and understanding rather than the math that many of them think is what matters most. The arithmetic is literally at the fifth-grade level; it was the kind of thing I was helping my daughter with on her homework when she was in that year of schooling. Figuring out what numbers to put in from parsing client documents and interviews, and keeping up with changes to tax laws and administrative advice, is really the bulk of the work, and the more so the more complex the tax return involved.
I *am* able to write about more than literature, you know.
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