This paper examines the problems of certainty of the legal norms governing the legal status of the main private-law participants in tax legal relations (taxpayers). Taking into account the achievements of the theory of the state and law, as well as the philosophy of law, we argue that tax law actually considers as taxpayers - natural persons not the living people, but rather their models, or «masks». This fact inevitably results in ambiguous legal situations that may be exemplified by the taxation of the property of individuals who inherit taxable property. We use the same set of tools to consider the concept of the «taxpayer’s good faith» that was created by the Constitutional Court of the Russian Federation and that continues to impact in a significant way the practices of applying tax law rules. Our study is based on the methods of historical research, analysis, and synthesis. When considering normative and legal acts, as well as judicial acts, the method of formal legal research was used. It is concluded on the basis of our research that the variety of statuses allows law enforcement officials to treat and use actions (inaction) of taxpayers in a manner that is «convenient» for them («an unscrupulous taxpayer»). It is necessary to develop a unified approach to the legal status (a «mask») of the taxpayer at the legislative level, which is of great importance for the interpretation and practice of applying the concept of the tax benefit. The results of this study can be used in the preparation of draft laws aimed at changing the Tax Code of the Russian Federation.
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