Camilla E. Watson

Ernest P. Rogers Chair of Law Emerita

B.A., Converse College
M.S., Medical University of South Carolina
J.D., University of Mississippi
LL.M., New York University


Federal Income Tax
Timing Aspects of Federal Income Tax
Civil Tax Practice and Procedure
Tax Crimes
Criminal Law

Biographical Information: 

Camilla E. Watson, who joined the University of Georgia School of Law faculty in 1989, retired on January 1, 2021, as the holder of the Ernest P. Rogers Chair of Law. She taught in the areas of federal taxation and criminal law and also held a courtesy appointment in UGA's Terry College of Business.

She published in the area of federal taxation, recently with a focus on federal funding for higher education. One of her more recent articles is "The Future of Lower Income Students in Higher Education: Rethinking the Pell Program and Federal Tax Incentives, appearing in 45 Fla. St. L. Rev. 1107 (2018). She is the author, with Brookes Billman, of one of the leading casebooks Federal Tax Practice and Procedure: Cases, Materials, and Problems, 2d ed. (Thomson/West, 2011). She is also the author of a West series nutshell, Tax Procedure and Tax Fraud, 5th ed. (Thomson/West, 2016).

Watson served as the founding chair of the AALS Section on Employee Benefits. While in private practice in Champagne-Urbana, Illinois, she was a member of the Federal Tax Council of the Illinois State Bar Association. She is also admitted to practice in Illinois, South Carolina and Mississippi.

During the 2013-14 academic year, she served as the faculty coach for School of Law students competing in the American Bar Association Law Student Tax Challenge. The students won the national title during the school's first year of participation in this annual contest. 

Watson earned her bachelor's degree from Converse College and her law degree from the University of Mississippi, where she served as research editor and comments editor of the Mississippi Law Journal. Her LL.M. in taxation is from New York University. In addition, Watson earned a master's degree in microbiology from the Medical University of South Carolina.

Publications & Activities



Federal Financing of Higher Education at a Crossroads: The Evolution of the Student Loan Debt Crisis and the Reauthorization of the Higher Education Act of 1965, 2019 Mich. St. L. Rev. 883 (2019).

The Future of Lower Income Students in Higher Education: Rethinking the Pell Program and Federal Tax Incentives, 45 Fla. St. U. L. Rev. 1107 (2018).

Reforming the Tax Incentives for Higher Education, 36 Va. Tax Rev. 83 (2017).

SFRs and Problems in Tax Administration and Enforcement, 146 Tax Notes 363 (2015).

Reflections on the Life and Times of Alan Watson,  41 Ga. J. Int'l & Comp. L. 719 (2014).

Legislating Morality: The Duty to the Tax System Revisited, 51 U. Kan. L. Rev. 1197 (2003).

Tax Lawyers, Ethical Obligations, and the Duty to the System, 47 U. Kan. L. Rev. 847 (1999).

Equitable Recoupment: A New Light on an Old and Inconsistent Remedy, 65 Fordham L. Rev. 691 (1996).

Machiavelli and the Politics of Welfare, National Health, and Old Age: A Comparative Perspective of the Policies of the United States and Canada, 1993 Utah L. Rev. 1337 (1993).

Broken Promises Revisited: The Window of Vulnerability for Surviving Spouses under ERISA, 76 Iowa L. Rev. 431 (1991).

The Pension Game: Age- and Gender-Based Inequities in the Retirement System, 25 Ga. L. Rev. 1 (1990); reprinted in 7 Lab. Law. 159 (1991).

Civil Rights -- Federal Jurisdiction -- Exhaustion of Adequate and Appropriate State Administrative Remedies is a Prerequisite For Judicial Review Under Section 1983, 51 Miss. L.J. 283 (1980) (student note).


Tax Procedure and Tax Fraud in a Nutshell, 5th ed. (West Academic Publishing 2016).

Federal Tax Practice and Procedure: Cases, Materials and Problems, 2d ed. (Thomson/West, 2011) (Teacher's Manual, 2011).

Tax Procedure and Tax Fraud in a Nutshell, 4th ed. (Thomson/West, 2011).

Federal Income Taxation (Oxford University Press, 2011) (Model Problems and Outstanding Answers series).

Tax Procedure and Tax Fraud in a Nutshell, 3rd ed. (West Group, 2006).

Federal Tax Practice and Procedure: Cases, Materials, and Problems (West Group, 2004) (with Brookes D. Billman, Jr.) (Teacher's Manual 2005).

Federal Taxation of Deferred Compensation Plans (Commerce Clearing House, 1989) (with Michael H. Hoeflich).


"Computing and Paying the Withholding Tax" in Federal Tax Series (Matthew Bender, 1989).


Symposium: Tax Compliance: Should Congress Reform the 1998 IRS Reform Act?, University of Kansas Law Review, Lawrence, Kansas, 2003.

Ethics in Tax Practice.  Symposium on Professionalism in the Twenty-First Century, University of Kansas Law Review, Lawrence, Kansas, 1998.