Bryan Camp

Texas Tech University School of Law

Professor

1802 Hartford

Lubbock, TX 79409

United States

View CV
SCHOLARLY PAPERS

27

DOWNLOADS
Rank 4,678

SSRN RANKINGS

Top 4,678

in Total Papers Downloads

7,200

CITATIONS
Rank 25,491

SSRN RANKINGS

Top 25,491

in Total Papers Citations

10

Scholarly Papers (27)

1.

The Play's the Thing: A Theory of Taxing Virtual Worlds

Hastings Law Journal, Vol. 59, No. 1, 2007
Number of pages: 72 Posted: 18 Apr 2007 Last Revised: 03 Aug 2014
Bryan Camp
Texas Tech University School of Law
Downloads 1,549 (7,313)
Citation 3

Abstract:

tax, virtual worlds, World of Warcraft, Second Life, Everquest, imputed income, realization, gross income, tax administration, tax policy, law and economics, American culture, cyberproperty, cyberlaw, property

2.

Protecting Trust Assets from the Federal Tax Lien

Estate Planning & Community Property Law Journal, Vol. 1, p. 295, 2009, Texas Tech Law School Research Paper No. 2010-09
Number of pages: 50 Posted: 24 Jun 2009 Last Revised: 12 May 2010
Bryan Camp
Texas Tech University School of Law
Downloads 917 (16,133)

Abstract:

NFTL, notice, tax, lien, levy, creditors, trusts, estates, spendthrift, sprinkling, discretionary, trustees, tax procedure, tax evasion, tax avoidance, assets, asset protection, IRS, tax administration

3.

A Brief Analysis of Governor Palin's Tax Returns for 2006 and 2007

Number of pages: 12 Posted: 06 Oct 2008
Bryan Camp
Texas Tech University School of Law
Downloads 875 (20,723)

Abstract:

Palin, hobby loss, circular 230, covered opinions, travel reimbursements, income tax, civil penalties, negligence, tax returns, tax return preparation

4.

Theory and Practice in Tax Administration

Virginia Tax Review, Vol. 29, p. 227, 2009 , Texas Tech Law School Research Paper No. 2009-04
Number of pages: 64 Posted: 19 Sep 2009 Last Revised: 04 Aug 2010
Bryan Camp
Texas Tech University School of Law
Downloads 420 (43,137)

Abstract:

tax history, administration, tax, democracy, automation, tax theory, administrative law, IRS, IRS history

5.

Proceduralist Reflections on Tax Consequences of Home Mortgage Foreclosures

Tax Notes, Vol. 117, No. 5, 2007
Number of pages: 6 Posted: 01 Nov 2007
Bryan Camp
Texas Tech University School of Law
Downloads 342 (59,990)

Abstract:

mortgage crisis, mortgages, home mortgage foreclosure, mortgage foreclosure, foreclosures, cancellation, debt, discharge, indebtedness, COD, DOI, section 108, 1099, tax procedure, third-party reporting, information returns

6.

The Failure of Adversarial Process in the Administrative State

Indiana Law Journal, Vol. 84, p. 57, 2009
Number of pages: 78 Posted: 30 Jun 2007 Last Revised: 25 Oct 2009
Bryan Camp
Texas Tech University School of Law
Downloads 254 (88,092)
Citation 1

Abstract:

adversarial process, inquisitorial process, process, agency oversight, administrative law, bureaucracy, justice, tax administration, tax collection, federal income tax, abuse of discretion, agency power, judicial deference

7.

Tax Effect of Tax Return Preparer Fraud on the Assessment Limitation Period

Tax Notes, Vol. 116, 2007
Number of pages: 21 Posted: 31 Aug 2007
Bryan Camp
Texas Tech University School of Law
Downloads 188 (123,600)

Abstract:

tax administration, assessment, statutes of limitation, limitation periods, statutes of repose, tax assessment, statutory history, legislative history, history, statutory interpretation

8.

Is the Individual Mandate Really Mandatory?

Tax Notes, Vol. 135, p. 1633, 2012
Number of pages: 10 Posted: 25 Jun 2012
Jordan M. Barry and Bryan Camp
University of San Diego School of Law and Texas Tech University School of Law
Downloads 187 (118,529)

Abstract:

tax, tax administration, tax collection, tax enforcement, tax assessment, assessable penalties, 5000A, individual mandate penalty, individual mandate, penalty, Affordable Care Act, ACA, liens, levies, withholding, offset, setoff, Obamacare, adverse selection

9.

Interpreting Statutory Silence

Tax Notes, Vol. 128, No. 3, p. 501, August 2010, Texas Tech Law School Research Paper No. 2010-23
Number of pages: 15 Posted: 02 Aug 2010 Last Revised: 21 Nov 2010
Bryan Camp
Texas Tech University School of Law
Downloads 168 (136,290)

Abstract:

Chevron, Administrative Law, Agency Deference, Agency Power, Court Review, Statutory Interpretation, Statutes, Deference, Tax Court, Tax Administration, Innocent Spouse, 6015, 6015(F), Equity, Fairness, Tax Code, Spousal Relief, Joint Liability, Posner

10.

Tax Administration as Inquisitorial Process and the Partial Paradigm Shift in the Irs Restructuring and Reform Act of 1998

Florida Law Review, Vol. 56, No. 1, 2004
Number of pages: 133 Posted: 30 Jan 2004
Bryan Camp
Texas Tech University School of Law
Downloads 166 (125,382)
Citation 4

Abstract:

11.

Explanation of the Anti-Injunction Act Issue in HHS v. Florida (Affordable Care Act Litigation)

American Bar Association Preview of United States Supreme Court Cases, Vol. 39, Issue 6-SE, pp. 15-19, 2012
Number of pages: 5 Posted: 09 Mar 2012
Bryan Camp and Jordan M. Barry
Texas Tech University School of Law and University of San Diego School of Law
Downloads 151 (152,642)

Abstract:

tax, tax administration, tax collection, tax assessment, assessable penalties, anti-injunction act, standing, AIA, injunction, 7421, 5000A, individual mandate penalty, individual mandate, penalty, Affordable Care Act, ACA, liens, levies, amicus, amici, Obamacare

12.

Amicus Curiae Brief in Health and Human Services v. Florida (Affordable Care Act Litigation) on Behalf of Tax Law Professors in Support of Vacatur

Number of pages: 41 Posted: 27 Jan 2012
Jordan M. Barry and Bryan Camp
University of San Diego School of Law and Texas Tech University School of Law
Downloads 139 (163,306)

Abstract:

tax, tax administration, tax collection, tax assessment, assessable penalties, anti-injunction act, standing, tax injunction, injunction, 7421, 6402, 6421, 6431, 5000A, individual mandate penalty, individual mandate, penalty, Affordable Care Act, ACA, setoff, offset, liens, levies, amicus, Obamacare

13.

What Good Is the National Taxpayer Advocate?

Tax Notes, Vol. 126, No. 10, 2010, Texas Tech Law School Research Paper No. 2010-15
Number of pages: 15 Posted: 11 Mar 2010 Last Revised: 02 Aug 2010
Bryan Camp
Texas Tech University School of Law
Downloads 139 (156,912)
Citation 1

Abstract:

tax administration, IRS history, tax history, taxation, bureaucracies, federal government, federal, ombudsmen, ombudsman, taxpayer advocate, inquisitorial, adversarial, mechanization, computerization, federal agencies, bureaucracy, public choice, agency administration, nina olson, oveson, caplin

14.

'Loving' Return Preparer Regulation

Tax Notes, Vol. 140, No. 5, 2013
Number of pages: 13 Posted: 06 Aug 2013
Bryan Camp
Texas Tech University School of Law
Downloads 132 (161,460)

Abstract:

tax administration, Circular 230, tax returns, returns, preparer, tax return preparer regulation, income tax, 1884, Boasberg, Loving, Loving v. Commissioner

15.

The Mysteries of Erroneous Refunds

Tax Notes, pp. 231-245, January 15, 2007
Number of pages: 15 Posted: 07 Dec 2006
Bryan Camp
Texas Tech University School of Law
Downloads 120 (170,916)

Abstract:

tax administration, erroneous refunds, refunds, tax gap, tax collection, administrative law, bureacracy, tax evasion

16.

Presumptions and Tax Return Preparer Fraud

Tax Notes, Vol. 120, No. 2, 2008
Number of pages: 11 Posted: 30 Jul 2008
Bryan Camp
Texas Tech University School of Law
Downloads 95 (205,773)

Abstract:

tax fraud, fraud, legal presumptions, assessment, statute of limitations, Badaracco, fraud penalty, tax return preparer, returns, tax administration

17.

The Never Ending Battle

Tax Notes, Vol. 111, No. 3, 2006
Number of pages: 10 Posted: 24 Mar 2009
Bryan Camp
Texas Tech University School of Law
Downloads 94 (218,674)

Abstract:

Posner, Easterbrook, tax return, tax administration, definition, functionalism, formalism, substitute for return, 6020

18.

Jesus and the Anti-Injunction Act

Tax Notes, Vol. 136, No. 11, September 10, 2012
Number of pages: 14 Posted: 10 Sep 2012
Bryan Camp
Texas Tech University School of Law
Downloads 62 (268,172)

Abstract:

statutory interpretation, legislative history, legal history, Anti-Inunction Act, Supreme Court, interpretation, textualist, literalist, Obamacare, ACA, Affordable Health Care Act

19.

A History of Tax Regulation Prior to the Administrative Procedure Act

Duke Law Journal, Vol. 63, No. 8, 2014
Number of pages: 43 Posted: 15 May 2014
Bryan Camp
Texas Tech University School of Law
Downloads 54 (250,279)

Abstract:

Tax Exceptionalism, administrative procedure act, APA, Civil War, Tariff, legal history, tax administration, george boutwell, levi woodbury, regulation, rules, notice and comment, cohen, board of tax appeals, treasury decisions, treasury regulations, revenue act 1864, internal revenue, tax history

20.

Between a Rock and a Hard Place

Tax Notes, p. 359, July 18, 2005
Number of pages: 12 Posted: 25 Jun 2006
Bryan Camp
Texas Tech University School of Law
Downloads 52 (310,580)

Abstract:

tax court, jurisdiction, sovereign immunity, tax administration, administrative law, judicial review, marriage, equity, joint returns

21.

The Unhappy Marriage of Law and Equity in Joint Return Liability

Tax Notes, Vol. 108, No. 12, 2005
Number of pages: 13 Posted: 16 Nov 2009 Last Revised: 10 Apr 2010
Bryan Camp
Texas Tech University School of Law
Downloads 51 (307,934)

Abstract:

innocent spouse, joint returns, taxation of couples, economic units, joint liability, tax administration, 6015, equity

22.

Bound by the BAP: The Stare Decisis Effects of BAP Decisions

San Diego Law Review, Vol. 34, No. 4, 1997
Number of pages: 50 Posted: 02 Sep 2013
Bryan Camp
Texas Tech University School of Law
Downloads 30 (302,733)
Citation 1

Abstract:

BAP, Bankruptcy Appellate Panel, bankruptcy, appeals, stare decisis, separation of powers, bankruptcy process, bankruptcy, Bufford, Bankruptcy Reform, Bankruptcy Reform Act, Marathon

23.

The Function of Forms

Tax Notes, Vol. 110, No. 4, January 30, 2006
Number of pages: 12 Posted: 27 Mar 2009
Bryan Camp
Texas Tech University School of Law
Downloads 25 (388,858)

Abstract:

Posner, Easterbrook, tax administration, bankruptcy, nonfiler, discharge, nondischargeable tax, return, formalism, functionalism, substitute for return, 6020, failure, filing

24.

Form Over Substance in Fifth Circuit Tax Cases

34 Texas Tech L. Rev. 733 (2003)
Number of pages: 66 Posted: 12 Jun 2015
Bryan Camp
Texas Tech University School of Law
Downloads 12 (401,732)

Abstract:

IRS, Compaq, Cheshire, Jameson, estate valuation, valuation methodologies, administrative law, tax administration, form over substance, substance over form, economic substance doctrine, judicial review, agency decisionmaking, innocent spouse, tax shelters, employee leasing

25.

Collecting Tax Liabilities from Third Parties

Tax Notes, Vol. 152, No. 11, 2016
Number of pages: 11 Posted: 21 Nov 2016
Bryan Camp
Texas Tech University School of Law
Downloads 0 (259,879)

Abstract:

alter-ego; nominee, transferee liability, IRS collection, tax liens, tax administration, quiet title

26.

Effectively Updating 'Effectively Representing'

Tax Notes, Vol. 149, No. 5, 2015
Number of pages: 3 Posted: 25 Nov 2015
Bryan Camp
Texas Tech University School of Law
Downloads 0 (355,799)

Abstract:

IRS Restructuring Act 1998, Restructuring Act, tax administration, LITC, low income, tax clinics, ABA, American Bar, Section of Taxation, Tax Section

27.

How the IRS Can Regulate Return Preparers Without New Law

Tax Notes, Vol. 148, No. 12, 2015
Number of pages: 15 Posted: 07 Oct 2015 Last Revised: 08 Oct 2015
Bryan Camp
Texas Tech University School of Law
Downloads 0 (163,306)

Abstract:

tax administration, unenrolled return preparer, regulation, Loving, Ridgely, URP, separation of powers, delegation powers, delegated powers, tax regulation, administrative procedure act, APA, tax returns, IRS regulations, Treasury regulations