A Response to Professor Camp: The Importance of Oversight
Volume 84

Leslie Book

In this brief Response to Professor Bryan T. Camp’s Article The Problem of Adversarial Process in the Administrative State, Professor Book situates IRS collection determinations within the broader landscape of administrative law, highlights the principles that administrative law scholars have emphasized in identifying fair agency practice, and applies those principles to the collection context. Professor Book concludes that Professor Camp rightfully highlights some of the problems with Collection Due Process (CDP), but misses its benefits, and thus fails in prescribing the repeal of CDP. Professor Book acknowledges, however, that Professor Camp’s article is a significant achievement for those considering tax collection. Its targeting of CDP’s shortfalls highlights some of the problems of the legislative process and allows us to consider how Congress and the IRS can improve collection rights without sacrificing essential efficiency concerns associated with collecting taxes.

Full article (.pdf) available here.