Bryan Camp

Texas Tech University School of Law

Professor

1802 Hartford

Lubbock, TX 79409

United States

SCHOLARLY PAPERS

36

DOWNLOADS
Rank 4,930

SSRN RANKINGS

Top 4,930

in Total Papers Downloads

8,944

SSRN CITATIONS

0

CROSSREF CITATIONS

6

Scholarly Papers (36)

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 1,915 (8,576)
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 1,184 (18,282)

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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.

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 963 (24,837)

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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 802 (32,206)

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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 463 (65,875)

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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

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 309 (105,164)

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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

7.

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 238 (138,169)

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8.

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 232 (141,613)

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

9.

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 217 (151,029)

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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

10.

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 204 (160,044)

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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

11.

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 178 (181,193)

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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

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 169 (189,553)

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

13.

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 166 (192,431)

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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

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 161 (197,614)

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

15.

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 156 (202,889)

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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

16.

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 154 (205,102)

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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

17.

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 149 (210,814)

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

18.

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 128 (239,244)

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

19.

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 114 (259,045)

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

20.

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 111 (263,967)

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

21.

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 106 (272,725)

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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

22.

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 105 (276,325)

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

23.

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 89 (305,681)

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

24.

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 86 (312,281)

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

25.

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, Harvard 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, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, New York University (NYU), University of San Diego School of Law, University of Southern California Gould School of Law, 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 74 (341,337)

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

26.

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 71 (349,283)

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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

27.

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 63 (372,081)

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

28.

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 57 (390,860)

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

29.

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 54 (400,863)

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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,

30.

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 49 (418,279)

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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

31.

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 44 (437,089)

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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

32.

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 42 (445,125)

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

33.

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 36 (470,486)

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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

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 26 (520,918)

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

35.

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 26 (520,918)

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

36.

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 3 (671,871)

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