United States Tax Court
| Tax Court |
|---|
| Federal Circuit |
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| Judgeships |
| Posts: 19 |
| Judges: 18 |
| Vacancies: 1 |
| Judges |
| Chief: Kathleen Kerrigan |
| Active judges: Jeffrey Arbeit, Tamara Ashford, Ronald L. Buch, Elizabeth Ann Copeland, Maurice B. Foley, Travis A. Greaves, Benjamin Guider, Rose Jenkins, Courtney Dunbar Jones, Kathleen Kerrigan, Adam Landy, Alina Marshall, Joseph W. Nega, Cary Douglas Pugh, Emin Toro, Patrick J. Urda, Christian Weiler Senior judges: |
The United States Tax Court is an Article I federal trial court established by Congress under Article I of the U.S. Constitution, Section 8 of which provides (in part) that the Congress has the power to "constitute Tribunals inferior to the supreme Court." Tax Court judges are appointed for a term of fifteen years.
Vacancies
- See also: Current federal judicial vacancies
There are two current vacancies on the United States Tax Court, out of the court's 19 judicial positions.
Pending nominations
| Judge | Appointed By | Assumed Office | Bachelors | Law |
|---|---|---|---|---|
|
University of California, Los Angeles, 1995 |
North Carolina Chapel Hill School of Law, 2003 |
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Active judges
Sitting judges
All judges are nominated to posts for 15 years.
| Judge | Appointed By | Assumed Office | Bachelors | Law |
|---|---|---|---|---|
| April 9, 1995 - |
Swarthmore College, 1982 |
Boalt Hall School of Law |
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| May 4, 2012 - |
Boston College, 1985 |
University of Notre Dame Law School, 1990 |
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| January 14, 2013 - |
Northwood Institute, 1987 |
Detroit College of Law, 1993 |
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| September 4, 2013 - |
DePaul University, 1981 |
DePaul University School of Law, 1984 |
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| December 16, 2014 - |
Duke University, 1987 |
University of Virginia School of Law, 1994 |
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| December 19, 2014 - |
Duke University, 1991 |
Vanderbilt University Law School, 1994 |
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| September 27, 2018 - |
University of Notre Dame, 1998 |
Harvard Law School, 2001 |
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| October 12, 2018 - |
University of Texas, 1986 |
University of Texas School of Law, 1992 |
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| August 9, 2019 - |
Hampton University, 2000 |
Harvard Law School, 2004 |
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| October 18, 2019 - |
Palm Beach Atlantic University |
University of North Carolina School of Law |
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| March 9, 2020 - |
University of Tennessee |
South Texas College of Law, 2008 |
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| August 24, 2020 - |
Yale University, 1999 |
University of Pennsylvania Law School, 2002 |
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| September 9, 2020 - |
Louisiana State University, 1994 |
Loyola University New Orleans College of Law, 1997 |
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| August 8, 2024 - |
University of South Carolina |
University of South Carolina School of Law |
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| October 3, 2024 - |
University of Virginia, 2001 |
Tulane University, 2004 |
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| October 3, 2024 - |
Brown University |
New York University School of Law |
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| October 15, 2024 - |
Stanford University |
University of Texas School of Law |
Active judges by appointing political party
The list below displays the number of active judges by the party of the appointing president. It does not reflect how a judge may rule on specific cases or their own political preferences.
- Democrat appointed: 8
- Republican appointed: 7
Senior judges
| Judge | Appointed By | Assumed Office | Bachelors | Law |
|---|---|---|---|---|
| January 1, 2011 - |
Miami University, Oxford, 1967 |
Emory University Law School, 1973 |
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| October 1, 2012 - |
University of California, 1964 |
University of Southern California, Gould School of Law, 1967 |
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| October 16, 2015 - |
University of Pennsylvania, 1967 |
University of Pennsylvania Law School, 1972 |
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| November 17, 2016 - |
University of Missouri, 1968 |
University of Missouri, 1971 |
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| April 21, 2018 - |
Xavier University, 1972 |
University of Kentucky, 1975 |
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| June 24, 2018 - |
University of Texas, 1972 |
University of Houston Law, 1977 |
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| June 29, 2018 - |
Harvard University, 1979 |
University of Chicago Law, 1983 |
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| December 6, 2019 - |
College of Notre Dame, 1971 |
University of Maryland Law, 1974 |
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| January 1, 2020 - |
Yale College, 1971 |
Yale Law School, 1977 |
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| January 1, 2021 - |
University of Southern Mississippi, 1976 |
Duke University Law School, 1982 |
Senior judges by appointing political party
Below is a display of the number of senior judges by the party of the appointing president. It does not reflect how a judge may rule on specific cases or their own political preferences.
- Democrat appointed: 4
- Republican appointed: 6
Special trial judges
| Judge | Appointed By | Assumed Office | Bachelors | Law |
|---|---|---|---|---|
|
United States Tax Court |
Villanova University, 1971 |
Villanova University, 1974 |
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|
United States Tax Court |
Bryant College, 1966 |
Suffolk University Law School, 1969 |
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|
United States Tax Court |
June 20, 2016 - |
Union College, 1972 |
UConn Law School, 1982 |
|
|
United States Tax Court |
December 6, 2021 - |
The University of Akron |
Washington University School of Law |
Former chief judges
In order to qualify for the office of chief judge in an Article III circuit or district court, or on the United States Court of International Trade, a judge must be in active service and hold seniority over the court's commissioned judges who are 64 years of age or under, have served one year or more, and have not previously served as chief judge.[1]
In the event that no judge on the court meets those qualifications, the youngest judge in regular active service aged 65 years or more and who has served as a judge for one year or more shall become chief judge. If no judge meets those qualifications, the judge holding seniority in active service who has not served as chief before shall become the chief judge.[2][3][4]
The chief judge serves for a term of seven years until another judge becomes eligible to serve in the position. No judge is permitted to serve as chief judge after reaching the age of 70 years unless no other judge is qualified to serve.[2][3][4]
Unlike the chief justice of the United States, a chief judge returns to active service after the expiration of their term and does not create a vacancy on the court by the fact of their promotion.[1][2][3][4]
On the United States Court of Federal Claims, the chief judge is selected by the president of the United States. The judge must be less than 70 years of age. A chief may serve until they reach age 70 or until another judge is designated by the president as the new chief judge. If the president selects a new chief judge, the former chief judge may continue active service on the court for the remainder of their appointed term.[5]
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Former judges
For more information about the judges of the Tax Court, see former federal judges of the Tax Court.
Special trial judges by appointing political party
Below is a display of the number of senior judges by the party of the appointing president. It does not reflect how a judge may rule on specific cases or their own political preferences.
- Democrat appointed:
- Republican appointed:
Jurisdiction
The court has jurisdiction over claims across the United States.
The Tax Court specializes in adjudicating disputes over federal income tax, generally prior to the time at which the formal tax assessments are made by the Internal Revenue Service. Though taxpayers may choose to litigate tax matters in a variety of legal settings, the Tax Court is the only forum in which taxpayers outside of bankruptcy may do so without having first paid the disputed tax in full. Parties who contest the imposition of a tax may also bring an action in any United States District Court, or in the United States Court of Federal Claims; however these venues require that the tax be paid first, and that the party then file a lawsuit to recover the contested amount paid (the "full payment rule" of Flora v. United States).[6][7]
Notable decisions
You can find a searchable decision database at United States Tax Court Decisions.
History
The court was originally established by Congress through the Tax Reform Act of 1969 on December 30, 1969.[8]
Judicial posts
The court has nineteen judicial posts, with each post being appointed for fifteen years.[8]
Federal courthouse
The court is located in Washington D.C. with trial courts in over 60 states.
See also
External links
Footnotes
- ↑ 1.0 1.1 United States Courts, "Frequently Asked Questions," accessed January 25, 2022
- ↑ 2.0 2.1 2.2 Cornell Law School Legal Information Institute, "28 U.S. Code § 136 - Chief judges; precedence of district judges," accessed January 25, 2022
- ↑ 3.0 3.1 3.2 Cornell Law School Legal Information Institute, "28 U.S. Code § 258 - Chief judges; precedence of judges," accessed January 25, 2022
- ↑ 4.0 4.1 4.2 Cornell Law School Legal Information Institute, "28 U.S. Code § 45 - Chief judges; precedence of judges," accessed January 25, 2022
- ↑ Cornell Law School Legal Information Institute, "28 U.S. Code § 171 - Appointment and number of judges; character of court; designation of chief judge," accessed January 25, 2022
- ↑ United States Tax Court, "Mission," accessed May 8, 2021
- ↑ United States Tax Court, "History," accessed May 8, 2021
- ↑ 8.0 8.1 National Archives, Guide to records of the Tax Court
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