Now showing items 1-4 of 4
The Mysteries of Erroneous Refunds
(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 ...
The Failure of Adversarial Process in the Administrative State
(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 ...
Failure of Collection Due Process, Part 1: The Collection Context
(Tax Notes, 2004)
Professor Camp examines the CDP (collection due process) provisions of §§ 6330 & 6320 and argues that it is a failure.
(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.