Tax Lawyer, Vol. 54, No. 1 REFLECTIONS ON THE SELF-EMPLOYMENT TAX 65 65 BREAKING THE GLASS SLIPPER – REFLECTIONS ON THE SELF-EMPLOYMENT TAX Patricia E. Dilley* I. INTRODUCTION Lawmakers and their staffs, in drafting tax legislation, often resemble Prince Charming looking for Cinderella with that glass slipper in hand—rather than start from scratch and draft a completely new tax provision. It is frequently easier, faster, and more reassuring to taxpayers and tax practitioners to use an existing...