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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. (American Bankruptcy Institute Law Review, 1995)
    This Article contends that bankruptcy courts had no power to order the Internal Revenue Service (IRS) to allocate funds to trust fund taxes or non-trust fund taxes by granting designation orders ex post facto. It argues ...
  • Camp, Bryan T. (2005)
    Today's column discusses the Tax Court's jurisdiction to hear stand-alone petitions from taxpayers who have been denied equitable relief under section 6015(f), one of the three spousal relief provisions contained in section ...
  • Camp, Bryan T. (1997)
    Final orders, judgments and decrees of a bankruptcy court may not be appealed directly to the circuit Court of appeals but must first go through an intermediate appellate stage. Until recently, the Ninth Circuit was alone ...
  • Camp, Bryan T. (Social Sciences Research Network, 2008-10-05)
  • Camp, Bryan T. (2004)
    In a point/counterpoint editorial, Professor Camp argues for the CDP to be repealed.
  • Camp, Bryan T. (Tax Notes, 2004)
    Professor Camp examines the laws and policies of tax administration to guide practioners through procedural problems while also giving them a sense of the larger field of tax administration.
  • Camp, Bryan T. (Washington and Lee Law Review, 1994)
    In 1993, the Court abruptly departed from its expansionist method to accept a narrow reading of RICO liability in Reves v. Ernst & Young. While the decision itself may be salutary, the grounds upon which it rests are not. ...
  • Camp, Bryan T. (2015)
    This is a book review whose main point is to note how the IRS Restructuring Act of 1998 created a new institutional voice: that of Low Income Tax Clinics. The fine treatise edited by T. Keith Fogg, entitled “Effectively ...
  • Camp, Bryan T. (2015)
    The Tax Code is a puzzle. Whether one views it as an engaging enigma or a ridiculous riddle, everyone has to deal with it and with the agency that administers it: the IRS. And an IRS letter in your mailbox cannot help but ...
  • Camp, Bryan T. (2015)
    The Tax Code is a puzzle. Whether one views it as an engaging enigma or a ridiculous riddle, everyone has to deal with it and with the agency that administers it: the IRS. And an IRS letter in your mailbox cannot help but ...
  • Camp, Bryan T. (2015)
    The Tax Code is a puzzle. Whether one views it as an engaging enigma or a ridiculous riddle, everyone has to deal with it and with the agency that administers it: the IRS. And an IRS letter in your mailbox cannot help but ...
  • Camp, Bryan T. (Tax Notes, 2006)
    Professor Camp argues that there is an equal protection problem in innocent spouse procedures because of the interaction of the full-pay rule, the CDP mash-up rule, and the jurisdictional rule in IR Code § 6015(e). He ...
  • Camp, Bryan T. (Tax Notes, 2004)
    Professor Camp examines the the Senate Finance Committee’s investigation of IRS abuse in 1998.
  • Camp, Bryan T. (Indiana Law Journal, 2009)
    This paper illuminates the spectrum of international economic regimes through discussion of an under-theorized regulatory structure in which traditional distinctions between state and market, public and private power, hard ...
  • Camp, Bryan T. (Tax Notes, 2004)
    Professor Camp examines the CDP (collection due process) provisions of §§ 6330 & 6320 and argues that it is a failure.
  • Camp, Bryan T. (Tax Notes, 2004)
    Professor Camp continues his argument of why the CDP provisions of §§ 6330 & 6320 are a failure.
  • Camp, Bryan T. (Texas Tech Law Review, 2002)
    As with most litigation, tax litigation comes down to substance and procedure. By "substance" Professor Camp means controversy over the proper amount of tax. By "procedure" he means litigation over the proper process of ...
  • Camp, Bryan T. (Tax Notes, 2006)
  • Camp, Bryan T. (2006)
    Professor Camp’s column considers further the question of what constitutes a tax return. He previously suggested the answer to that question depends on what purpose, or function, the return is supposed to serve. A return ...
  • Camp, Bryan T. (2014)
    The relationship of the APA to tax administration has been the subject of increasing scrutiny from scholars and courts. Some of this scrutiny has critiqued the long-held view of the Department of Treasury that tax regulations ...