This article decodes the symbolism in The Wizard of Oz, revealing that the characters and objects represent various legal and societal concepts. The Straw Man represents the legal fiction of a person, the Tin Man represents the taxpayer identification number, and the Cowardly Lion represents the lack of true courage. The Wizard of Oz uses illusions to create false power and authority, while the Wicked Witch uses fear and intimidation. This article provides a unique perspective on the classic story and its underlying themes.