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Browsing Law Faculty Scholarship by Author "Camp, Bryan T."

Browsing Law Faculty Scholarship by Author "Camp, Bryan T."

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  • Camp, Bryan T. (Tax Notes, 2007)
    In FY2005, the IRS refunded about $227.6 billion to individual taxpayers. Given the huge amounts involved, even small error rates add up. For example, even if the IRS had an error rate of just 1% that would mean $2.2 billion ...
  • Camp, Bryan T. (Tax Notes, 2006)
    In every era and area of law you find a never-ending battle between two groups of legal thinkers: formalists and functionalists. Each is connected to long-standing and honorable traditions in Anglo- American jurisprudence. ...
  • Camp, Bryan T. (2007)
    Taxation is shadow life. As our culture monetizes more and more life activities, the shadow grows. This article looks at the potential tax issues arising from a new life activity: online role-playing games in virtual worlds. ...
  • Camp, Bryan T. (Tax Notes, 2008)
    Just because the IRS has the legal authority to act, argues Professor Camp, does not mean that it should. The Tax Court's decision in Allen v. Commissioner, where the court agreed to let the IRS use old language for a new ...
  • Camp, Bryan T. (Tax Notes, 2007)
    In tax law and theory, procedure gets short shrift. Yet sometimes, procedure makes all the difference. That seems to me to be particularly true regarding the recent publicity over the tax consequences of foreclosures on ...
  • Camp, Bryan T. (Estate Planning & Community Property Law Journal, 2009)
    One common issue facing those who create trusts is how to protect beneficiaries from creditors. One of the biggest, baddest creditors out there is the Internal Revenue Service (IRS or Service), wielding two weapons of mass ...
  • Camp, Bryan T. (Tax Notes, 2005)
    Professor Camp argues that the collection due process of Tax Administration is the wrong solution to an erroneous problem and then proceeds to give the correct answer to the actual problem.
  • Camp, Bryan T. (Virginia Tax Review, 1988)
    Professor Camp, then a student, analyzes ways in which courts may find abuse of discretion under § 7805(b) of the Internal Revenue Code, which creates a presumption of retroactivity of any ruling by the IRS.
  • Camp, Bryan T. (Florida Law Review, 2004)
    In this Article, Professor Camp pursues three goals. The first is to describe and justify the inquisitorial nature of tax administration. He offers the conception of tax administration as two related but distinct functions: ...
  • Camp, Bryan T. (Tax Notes, 2007)
    Professor Camp’s thesis is that the section 6501(a) assessment limitation period represents a very strong public policy choice in favor of closure, far stronger than a typical statute of limitation. Accordingly, he believes ...
  • Camp, Bryan T. (Lexis, 2003)
    Professor Camp’s treatise chapter focuses on the procedure for a refund claim and limitations for refund claims, amounts that can be recovered, and refund suits.
  • Camp, Bryan T. (Virginia Tax ReviewVirginia Tax Review, 2009)
    This article concerns the history of automation in U.S. tax administration and the challenges automation presents to administering the laws consistent with democratic values. The most under-theorized aspect of tax ...
  • Camp, Bryan T. (Tax Notes, 2005)
    This column discusses what happens when Congress attempts to smooth out the sharp corners of the tax code with notions of equity, but does so with an inadequate understanding of, or appreciation for, the problems of tax ...
  • Camp, Bryan T. (Tax Notes, 2010-03)
    Part A of this article explains how important changes in tax administration since World War II have created the need for an office such as TAS. Part B will examine the structure of TAS operations since its reorganization ...
  • Camp, Bryan T. (2003)
    Professor Camp argues that tax courts needs judges who are knowledgeable in the field of tax because tax law is different from other areas of the law.
  • Camp, Bryan T. (Haverford Journal, 2006)
    This paper explores both the decision to abolish the New York Court for the Correction of Error and Trial of Impeachment (CCE) and the debate on how to reform the Supreme Court which resulted in the decision to still leave ...