Phone: (806) 834-8606
Admitted to practice in Virginia.
Professor Camp joined the Tech Law faculty in 2001, after practicing law for 13 years. As an Assistant County Attorney for Arlington, Virginia, he spent two years practicing what he calls “transactional constitutional law” as well as litigating child abuse cases for the local child welfare agency. He then moved to private practice at Quinn & Racusin in Washington D.C., doing litigation, commercial law, contract law, and estate planning. Professor Camp then returned to public service at the IRS Office of Chief Counsel's National Office in Washington, D.C. where he experienced the myriad delights and subtleties of the Tax and Bankruptcy Codes. Professor Camp was privileged to be a fly on the wall when Congress ground out the IRS Restructuring and Reform Act of 1998 (the RRA) and participated in the IRS efforts to affect that legislation. At the IRS Professor Camp received numerous awards, the last one being the 2000 Attorney of the Year for the General Litigation Division.
As of December 1, 2018, Professor Camp has authored over 62 published articles and treatise chapters. His scholarship on taxation of cyberspace has taken him to London and Berlin to advise government agencies. In addition, his long-standing and continuing interest in United States legal intellectual history and social history is reflected in his selection to participate in the 2003 Supreme Court Historical Society's summer seminar and in scholarly presentations before the New York Historical Society and Haverford College.
Professor Camp has received recognition for his scholarship. In 2007 and 2010 he was named the Law School's Outstanding Researcher. In 2008, he was awarded the George H. Mahon professorship. In 2010, the Texas Bar Foundation recognized Professor Camp for Best Law Review Article published in Texas.
Professor Camp is active in the American Law Institute, and the American Bar Association Section of Taxation where he was honored to have chaired the Individual and Family Taxation Committee. He currently serves on the editorial board of the Practicing Tax Lawyer. He has given over 45 CLE presentations since 2003. Since 2016, he has posted more than 50 substantive blogs, and since September 2017 has posted a weekly “Lesson From The Tax Court” on TaxProf blog.
- B.A., Haverford College, 1982
- J.D., University of Virginia, 1987
- M.A., University of Virginia, 1988
- LL.M., Columbia University, 1993
- Civil Procedure
- Income Taxation
Equitable Doctrines and Jurisdictional Time Periods, Part 2, 159 Tax Notes 1581 (June 11, 2018)(showing how Tax Court uses equitable principles
to fictionalize facts to expand jurisdictional time periods).
An Emerging Trend in Summons Proceedings? 157 Tax Notes 1071 (February 26, 2018) (evaluating whether three circuits are ignoring Supreme Court precedent).
Franklin Roosevelt and the Forgotten History of the Earned Income Tax Credit, 20 Green Bag 2d 337 (2017) (recovering early tax history battle between labor income taxpayers and capital income taxpayers).
Equitable Doctrines and Jurisdictional Time Periods, Part I 156 Tax Notes 1397 (September 11, 2017) (arguing that equitable principles can apply to jurisdictional time periods).
Collecting Tax Liabilities from Third Parties, 151 Tax Notes 1549 (September 12, 2016) (explaining intricacies of three overlapping
theories of collection).
How the IRS Can Regulate Return Preparers Without New Law, 148 Tax Notes 1355 (September 21, 2015) (suggesting different way to think about regulating return preparers than the way invalidated by the D.C. Circuit in Loving)
A History of Tax Regulation Prior to the Administrative Procedure Act 63 Duke L. J. 1673 (2014) (arguing that the application of the general terms of the APA to tax administration must be informed by the pre-APA history of tax regulation).
'Loving' Return Preparer Regulation 140 Tax Notes 457 (July 29, 2013) (critiquing district court decision in Loving v. IRS that struck down Treasury regulation regulating return preparers, and examining legal history of statute and words used in the statute authorizing regulation).
Jesus and the Anti-Injunction Act 136 Tax Notes 1335 (Sept. 10, 2012) (Using legal history to support a critique of the Supreme Court's weak literalist interpretation of the Anti-Injunction Act in National Federation of Businesses v. Sebelius).
Interpreting Statutory Silence, 128 Tax Notes 501 (August 2, 2010) (exploring the application of Chevron to interpreting the Tax Code and the role of courts in reviewing Treasury regulations in the context of a specific controversy about I.R.C. §6015, the Innocent Spouse provisions).
What Good is the National Taxpayer Advocate? 126 Tax Notes 1243 (March 8, 2010) (reviewing and critiquing the role of the National Taxpayer Service in tax administration).
Theory and Practice in Tax Administration, 29 Virginia Tax Review 501 (2009) (detailing the history of automation in tax administration and the effect on taxpayer compliance)
Protecting Trust Assets from the Federal Tax Lien, 1 Estate Planning and Community Property Law Journal 295 (2009) (study of federal tax liens and how trust provisions might successfully protect non-liable beneficiary interests). This article received the Texas Bar Foundation award for Best Article published in a Texas Law Review in 2009.
The Failure of Adversary Process in the Administrative State, 84 Indiana L. J. 57 (Winter 2009) (empirical study of 976 judicial opinions demonstrating how tax procedure provisions titled “Collection Due Process” fail to provide meaningful review of IRS tax collection activity).
Presumptions and Tax Return Preparer Fraud, 120 Tax Notes 167 (July 17, 2008) (exploring doctrinal and policy arguments for and against attributing tax return preparer fraud to innocent taxpayers and critiquing recent Tax Court case on the subject).
The Play's The Thing: A Theory of Taxing Virtual Worlds, 59 Hastings L. J. 1 (2007)(an appraisal of the fundamental distinction between legal and economic conceptions of income through the lens of taxpayer activities solely with virtual world environments such as World of Warcraft and Second Life).
Proceduralist Reflections on Home Mortgage Foreclosures, 117 Tax Notes 483 (October 29, 2007) (5,000 words) (commenting on the futility of proposed legislation to provide relief for the targeted taxpayer population because of procedural barriers).
The Mysteries of Erroneous Refunds, 114 Tax Notes 231 (2007 ) (exposing a little known hole in the IRS collection system and proposing legislative fix).
The Equal Protection Problem in Innocent Spouse Procedures, 112 Tax Notes 281 (2006) (demonstrating an unintended problem created by the interplay of three tax administration doctrines—Congress enacted a legislative fix in 2007).
The Function of Forms, 110 Tax Notes 531 (2006 )(exploring the role of IRS forms in tax administration and whether courts should take a functional or formal approach to interpreting them).
The Unhappy Marriage of Law and Equity in Section 6015, 108 Tax Notes 1307 (2005) (reviewing the history and purpose of the joint and several liability for married couples).
Tax Administration As Inquisitorial Process & the Partial Paradigm Shift of the IRS Restructuring and Reform Act of 1998, 56 Fla. L. Rev. 1-133 (2004) (reconceiving 1998 legislation as unwittingly inserting adversarial provisions into an otherwise inquisitorial agency process).
Form Over Function in Fifth Circuit Tax Cases, 2001-2002, 34 Texas Tech Law Rev. 733 (Winter 2003) (critiquing Fifth Circuit Tax cases for excessive formalism) (Winner of Review's Best Article award for book).
Bound By the BAP: The Stare Decisis Effects of BAP Decisions, 34 San Diego L. Rev. 1643 (Fall 1997) (proposing proper role for Bankruptcy Appellate Panel decisions).
Dual Construction of RICO: The Road Not Taken in Reves, 51 Wash. & Lee L. Rev. 61 (Winter 1994)(proposing anti-rule-of-lenity for statutory construction of RICO).