Bryan Camp

Texas Tech University School of Law

Professor

1802 Hartford

Lubbock, TX 79409

United States

SCHOLARLY PAPERS

41

DOWNLOADS
Rank 6,658

SSRN RANKINGS

Top 6,658

in Total Papers Downloads

11,915

SSRN CITATIONS

2

CROSSREF CITATIONS

6

Scholarly Papers (41)

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 2,103 (13,569)
Citation 5

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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 1,305 (28,201)

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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.

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 1,074 (37,373)

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

4.

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 1,059 (38,153)

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

5.

Common Sense Recommendations for the Application of Tax Law to Digital Assets

U of Colorado Law Legal Studies Research Paper #23-22, Wayne State University Law School Research Paper No. 2023-22, UC Irvine School of Law Research Paper No. 2024-01, Saint Louis U. Legal Studies Research Paper No. 2023-14, Cardozo Legal Studies Research Paper No. 2024-06, Arizona State University Sandra Day O'Connor College of Law Legal Studies Research Paper No. 4576425
Number of pages: 22 Posted: 16 Oct 2023 Last Revised: 27 Feb 2024
Wayne State University Law School, George Washington University Law School, University of Kentucky J. David Rosenberg College of Law, Loyola University Chicago School of Law, Yeshiva University - Benjamin N. Cardozo School of Law, Texas Tech University School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law, St. Mary's University School of Law, Cornell University - Samuel Curtis Johnson Graduate School of Management, Falcon Rappaport & Berkman LLP, Polygon Advisory Group, University of Mississippi - School of Law, North Carolina State University - Department of Accounting, University of California, Berkeley, Haas School of Business, Institue for Business and Social Impact, Crayon Advisory, LLC, Yeshiva University - Benjamin N. Cardozo School of Law, University of San Diego School of Law, University of Florida - Department of Finance, Insurance and Real Estate, University of Florida College of Law, University of California, Irvine School of Law, Southern Methodist University - Dedman School of Law, University of Cincinnati - College of Law, University of Iowa, MDM Financial Services, Gonzaga University - School of Law, Saint Louis University - School of Law, University of Colorado Law School, National University of Singapore (NUS), Columbia University - Law School, Samford University, Cumberland School of Law, Saint Louis University School of Law and Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 623 (77,746)

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Digital Assets, Public Policy, Joint Committee on Taxation, Tax, Law, Internal Revenue Service, Cryptocurrency

6.

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 581 (85,117)

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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

7.

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 356 (151,491)

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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

8.

Taxation of Electronic Gaming

77 Wash & Lee L. Rev. 661 (2020)
Number of pages: 90 Posted: 28 Apr 2020
Bryan Camp
Texas Tech University School of Law
Downloads 323 (168,886)

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constructive receipt, gambling, gaming, casinos, poker, electronic gaming, internet poker, internet gaming, economic substance, accouting periods, consumption, wealth, income, definition of income, history, economic thought, accounting theory, stocks, flows,

9.

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 282 (194,030)

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

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 273 (200,608)

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11.

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 251 (218,103)

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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

12.

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 244 (224,249)

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

13.

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 Southern California Gould School of Law and Texas Tech University School of Law
Downloads 236 (231,738)

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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

14.

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 222 (245,582)

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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

15.

New Thinking About Jurisdictional Time Periods in the Tax Code

73 The Tax Lawyer 1 (2019)
Number of pages: 60 Posted: 03 Feb 2019 Last Revised: 11 Dec 2019
Bryan Camp
Texas Tech University School of Law
Downloads 212 (256,438)

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jurisdiction, time periods, jurisdictional, limitation periods, statutes of limitations, sovereign immunity, subject matter jurisdiction

16.

'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 195 (276,739)

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

17.

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 Southern California Gould School of Law and Texas Tech University School of Law
Downloads 183 (292,962)

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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

18.

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 182 (294,364)

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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

19.

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 Southern California Gould School of Law
Downloads 179 (298,679)

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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

20.

Franklin Roosevelt and the Forgotten History of the Earned Income Tax Credit

The Green Bag, Second Series, Volume 20, Number 4, Page 337, Summer 2017
Number of pages: 13 Posted: 16 Oct 2017
Bryan Camp
Texas Tech University School of Law
Downloads 178 (300,116)

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Income Tax, Franklin Roosevelt, Time Value of Money, Tax Subsidies, Tax Expenditures, Earned Income, Tax Credits, EITC, Tax History

21.

Ninth Circuit Brief of Law Academics and Professors as Amici Curiae in Opposition to the Petition for Rehearing En Banc in Altera v. Commissioner

Number of pages: 34 Posted: 18 Sep 2019
Indiana University Maurer School of Law, University of Texas at Austin - School of Law, Boston College Law School, University of South Carolina School of Law, University of Michigan Law School, New York University School of Law, George Washington University Law School, University of California, Irvine School of Law, Villanova University School of Law, Texas Tech University School of Law, New York University Law School, UC-Irvine School of Law, Brigham Young University - J. Reuben Clark Law School, Tax Clinic at Legal Services Center of Harvard Law School, University of Missouri School of Law, Northwestern Pritzker School of Law, New York University (NYU), Loyola Law School Los Angeles, University of Southern California Gould School of Law, Deceased, Fordham University School of Law, Yale University - Law School, University of Virginia School of Law, University of California, Irvine School of Law, University of Texas at Austin - School of Law, University of California, Davis - School of Law, New York University School of Law, New York University School of Law, University of Houston Law Center and University of California, Los Angeles (UCLA) - School of Law
Downloads 176 (303,111)

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Altera, transfer pricing, arm's length, Tax Court, en banc, Section 482, stock-based compensation

22.

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 160 (329,129)

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

23.

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 150 (347,190)

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

24.

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 147 (352,971)

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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

25.

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 141 (364,933)

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

26.

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 134 (381,791)

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

27.

Equitable Principles and Jurisdictional Time Periods, Part 2

Tax Notes, Vol. 159, No. 11, 2018
Number of pages: 14 Posted: 02 Aug 2018
Bryan Camp
Texas Tech University School of Law
Downloads 118 (418,148)

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equitable tolling, equitable estoppel, jurisdictional time periods, jurisdictional statutes, subject-matter jursidiction, limitation on assessments, statute of limitations, 6501, exceptions to limitation periods, limitation periods

28.

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 109 (443,259)

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

29.

Equitable Principles and Jurisdictional Time Periods, Part 1

Tax Notes, Vol. 156, No. 11, September 11, 2017
Number of pages: 14 Posted: 09 Oct 2017
Bryan Camp
Texas Tech University School of Law
Downloads 90 (504,740)

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Equity, Equitable Tolling, Equitable Estoppel, Tax Court, Jurisdiction, sovereign Immunity, Irwin, Posner, Subject Matter Jurisdiction, Jurisdiction, Personal Jurisdiction

30.

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 86 (519,328)

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

31.

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 80 (542,438)

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

32.

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 64 (612,654)

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

33.

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 62 (622,643)

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

34.

The Sharp Corners of ACA Premium Tax Credit Provisions

163 Tax Notes 2001 (June 24, 2019)
Number of pages: 7 Posted: 31 Jul 2019
Bryan Camp
Texas Tech University School of Law
Downloads 58 (643,291)

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SSDI, 86(e), ACA, lump-sum election, Premium Tax Credit, Advance Premium Tax Credit, PTC, APTC

35.

U.S. Supreme Court Brief of Professors of Civil Procedure and Federal Courts as Amici Curiae in Support of Respondents, Ford Motor Co. v. Montana Eighth Judicial District Court, No. 19-368

Number of pages: 33 Posted: 25 Jul 2020
Suffolk University Law School, Case Western Reserve University School of Law, South Texas College of Law, Texas Tech University School of Law, Temple University - James E. Beasley School of Law, Northern Kentucky University - Salmon P. Chase College of Law, Regent University School of Law, Lewis & Clark Law School and Washington and Lee University - School of Law
Downloads 57 (654,267)

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Personal Jurisdiction, Specific Jurisdiction, Due Process Clause, State Sovereignty, Product Liability

36.

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 50 (688,381)
Citation 1

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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

37.

Amicus Brief In Supreme Court Docket 19-930 (CIC Services v. IRS) On Anti-Injunction Act History and Application

Number of pages: 55 Posted: 30 Sep 2020
Bryan Camp
Texas Tech University School of Law
Downloads 46 (713,243)

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Anti-Injunction Act, Injunctions, Declaratory Judgment Act, Pre-Enforcement, Restraining, AIA, Tax Injunction Act, Hibbs, Direct Marketing, Enochs, Bob Jones, 7421, 6011, Information Returns, Returns, Tax Shelters, Micro-Captive Insurance

38.

A New in Camera Review Requirement for Summons Proceedings?

Tax Notes, Vol. 158, No. 9, 2018
Number of pages: 7 Posted: 17 Apr 2018
Bryan Camp
Texas Tech University School of Law
Downloads 45 (719,678)

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Zolin, Summons, Tax Summons, Enforcement, 7604, Sanmina, in Camera, Attorney Client Privilege, Privilege

39.

The Function of Forms in the Substitute-For-Return Process

111 Tax Notes 1511 (June 26, 2006)
Number of pages: 11 Posted: 15 Sep 2021
Bryan Camp
Texas Tech University School of Law
Downloads 35 (789,846)

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returns, form, function, substitute for returns, SFR, 6020, Form 870, Form 4549

40.

Collective Due Process In Tax Administration

20 Pitt. Tax Rev. 197 (2022)
Number of pages: 45 Posted: 27 Aug 2023
Bryan Camp
Texas Tech University School of Law
Downloads 30 (829,473)

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due process, tax administration, automated, algorithms, computers, automation, CDP, collection due process

41.

Dual Construction of RICO: The Road Not Taken in Reves

Washington and Lee Law Review, Vol. 51, No. 1, 1994
Number of pages: 36 Posted: 29 May 2019
Bryan Camp
Texas Tech University School of Law
Downloads 16 (958,858)

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statutory construction, dual purpose, dual interpretation, dual construction, statutory interpretation, RICO