Bryan Camp

Education

• B.A., Haverford College, 1982
• J.D., University of Virginia, 1987
• M.A., University of Virginia, 1988
• LL.M., Columbia University, 1993

Courses

• Civil Procedure
• Federal Income Tax
• Statutory Interpretation
• Legal History
• Tax Practice and Procedure

Representative Publications

Predicting the ‘Whether' of Section 7508A(d), with Keith Fogg (co-author), 171 Tax Notes 315 (April 19, 2021) (analyzing IRS proposed regulations implementing §7508A(d)).

Taxation of Electronic Gaming, 77 Wash. & Lee L. Rev. 661 (2020) (arguing for a cash out rule in taxing casino play and internet play when winnings are awarded in form of redeemable game credits).

New Thinking About Jurisdictional Time Periods in the Tax Code, 73 The Tax Lawyer 1 (2019) (reviewing Supreme Court's new thinking about jurisdictional time periods and applying it to four periods in the Tax Code).

The Sharp Corners of ACA Premium Tax Credit Provisions, 163 Tax Notes 2001 (June 24, 2019) (critiquing Tax Court's interpretation of the interplay between §36B and §86).

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).