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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    In a point/counterpoint editorial, Professor Camp argues for the CDP to be repealed.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. (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. (Tax Notes, 2004)
    Professor Camp explains the inquisitorial nature of the process of Tax Administration and argues that, regardless of what the nature of the process is, it must be fair.
  • Camp, Bryan T. (Tax Notes, 2010-08)
    Like fences, the statutes in subtitle F of the Tax Code define the operational area in which the IRS administers the tax laws. Statutory words - like pickets - place important boundaries on IRS action. Statutory silence - ...
  • Camp, Bryan T. (Tax Notes, 2012-06-25)
    This article examines the tax collection process to see how the IRS might enforce the individual mandate under the healthcare reform law. It concludes that resistant taxpayers can generally be forced to pay the tax penalty ...
  • Camp, Bryan T. (Lexis, 2003)
    Professor Camp’s treatise chapter cites and explains the statutory mitigation provisions of the Internal Revenue Code and the judicial doctrines of equitable estoppel and equitable recoupment.
  • Camp, Bryan T. (Lexis, 2003)
    Professor Camp’s treatise chapter highlights the reasoning for imposing limitation periods and then explains limitation periods for various actions.