United States Tax Court
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 15 years, not for life.
Vacancy warning level
The United States Tax Court' vacancy warning level is currently set at yellow. The court currently has two vacancies out of their nineteen posts.
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). According to the courts website, the jurisdiction also includes, "authority to redetermine transferee liability, make certain types of declaratory judgments, adjust partnership items, order abatement of interest, award administrative and litigation costs, redetermine worker classification, determine relief from joint and several liability on a joint return, review certain collection actions, and review awards to whistleblowers who provide information to the Commissioner of Internal Revenue on or after December 20, 2006."
The United States Tax Court has one courthouse in the District of Columbia. The Clerk's office is open Monday through Friday 8 a.m. to 4:30 p.m., excluding Federal holidays. The Clerk can be reached at 202-521-0700. While the court has over 60 locations in all 50 states the official mailing address is:
United States Tax Court,
400 Second Street NW, Washington, DC
The court was originally established by Congress through the Tax Reform Act of 1969 on December 30, 1969.
The court has 19 judicial posts, with each post being appointed for 15 years.
You can find a searchable decision database at United States Tax Court Decisions.
The court is located in Washington D.C. with trial courts in over 60 states.
|2.1 Active Judges|
|2.1.1 Article III judges|
|2.1.2 Pending appointments|
|2.1.3 Senior judges|
|2.1.4 Special masters|
|2.2 Past judges|
|2.2.1 Former Chief judges|
|2.2.2 Former judges|
All judges are nominated to posts for 15 years.The United States Tax Court has 19 posts. This is a list of the current judges on the court:
|Judge John O. Colvin||Ohio||Reagan||9/1/1988 - Present||6/1/2006 - 6/1/2012 & 3/8 - 8/6/2013||University of Missouri, A.B., 1968||University of Missouri, J.D., 1971|
|Judge Maurice B. Foley||Illinois||Clinton||4/9/1995 - Present||Swarthmore College, B.A.||Boalt Hall School of Law, J.D.|
|Judge Joseph H. Gale||Virginia||Clinton||2/6/1996 - Present||Princeton University, A.B., 1976||University of Virginia School of Law, J.D., 1980|
|Judge Joseph Robert Goeke||Kentucky||W. Bush||4/22/2003 - Present||Xavier University, B.S., 1972||University of Kentucky, J.D., 1975|
|Judge David Gustafson||Greenville, SC||W. Bush||7/29/2008 - Present||Bob Jones University, B.A., 1978||Duke University School of Law, J.D., 1981|
|Judge James S. Halpern||New York||H.W. Bush||7/3/1990 - Present||University of Pennsylvania, B.S., 1967||University of Pennsylvania Law School, J.D., 1972|
|Judge Mark V. Holmes||New York||W. Bush||6/30/2003 - Present||Harvard, B.A., 1979||U. of Chicago Law, J.D., 1983|
|Judge Diane L. Kroupa||1955||South Dakota||W. Bush||6/13/2003 - Present||Georgetown University School of Foreign Service, B.S.F.S., 1978||University of South Dakota Law School, J.D., 1981|
|Judge Richard T. Morrison||Hutchinson, KS||W. Bush||8/28/2008 - Present||U. of Kansas, B.A., B.S., 1989||U. of Chicago Law, J.D., 1993|
|Judge Elizabeth Crewson Paris||Oklahoma||W. Bush||7/30/2008 - Present||U. of Tulsa, B.S., 1980||U. of Tulsa Law, J.D., 1987|
|Chief Judge Michael B. Thornton||Mississippi||Clinton||3/8/1998 - 3/7/2013 & 8/7/2013 - Present||6/1/2012 - 3/7/2013 & 8/7/2013 - Present||U. of Southern Mississippi, B.S., 1976||Duke U. Law, J.D., 1982|
|Judge Juan F. Vasquez||Texas||Clinton||5/1/1995 - Present||U. of Texas, B.B.A., 1972||U, of Houston Law, J.D., 1977|
|Judge Robert A. Wherry, Jr.||Virginia||W. Bush||4/23/2003 - Present||U. of Colorado, B.S.||U. of Colorado, J.D.|
|Judge Ronald L. Buch||Michigan||Obama||1/14/2013-Present||Northwood Institute, B.B.A., 1987||Detroit College of Law, J.D., 1993|
|Judge Kathleen Kerrigan||Massachusetts||Obama||5/4/2012-Present||Boston College, 1985||University of Notre Dame Law School, 1990|
|Judge Albert G. Lauber||New York||Obama||1/31/2013-Present||Yale College, 1971||Yale Law School, 1977|
|Judge Joseph W. Nega||Obama||9/4/2013-Present||DePaul University, 1981||DePaul University School of Law, 1984|
There are no current pending appointments for the United States Tax Court.
Senior judgesSee: Federal judges on senior status
The United States Tax Court has 12 judges on senior status currently. This is a list of the current senior judges on the court:
|Senior Judge Mary Ann Cohen||Reagan||9/24/1982 - 9/30/2012||6/1/1996 - 5/31/2000||10/1/2012 - Present||University of California, B.S., 1964||University of Southern California School of Law, J.D., 1967|
|Senior Judge L. Paige Marvel||Clinton||4/6/1998 - 4/6/2013||4/6/2013 - Present||College of Notre Dame, B.A., 1971||U. of Maryland Law, J.D., 1974|
|Senior Judge Herbert L. Chabot||Carter||4/3/1978 - 6/30/2001||7/1/2001 - Present||C.C.N.Y., B.A., 1951||Columbia University, LL.B., 1957|
|Senior Judge Carolyn P. Chiechi||H.W. Bush||10/1/1992 - 9/30/2007||9/30/2007 - Present||Georgetown University, B.S., 1965||Georgetown University, J.D., 1969|
|Senior Judge Howard A. Dawson, Jr.||Kennedy||8/21/1962 - 6/2/1985||1973-1977 and 1983-1985||1990 - Present||University of North Carolina, B.S., 1946||George Washington University School of Law, J.D., 1949|
|Senior Judge Joel Gerber||Reagan||6/18/1984 - 6/17/1999 and 12/15/2000 - 5/31/2006||2004 - 2006||6/1/2006 - Present||Roosevelt University, B.S., 1962||DePaul University, J.D., 1965|
|Senior Judge Harry A. Haines||W. Bush||4/22/2003 - 5/30/2009||5/30/2009 - Present||St. Olaf College,B.A., 1961||University of Montana Law School, J.D., 1964|
|Senior Judge Julian I. Jacobs||Reagan||3/30/1984 - 3/29/1999||3/30/1999 - Present||University of Maryland, B.A., 1958||University of Maryland Law School, LL.B., 1960|
|Senior Judge David Laro||H.W. Bush||11/2/1992 - 11/1/2007||11/1/2007 - Present||University of Michigan, B.A., 1964||University of Illinois Law School, J.D., 1967|
|Senior Judge Robert P. Ruwe||Reagan||11/20/1987 - 11/19/2002||11/20/2002 - Present||Xavier University, 1963||Salmon P. Chase College of Law, J.D., 1970|
|Senior Judge Thomas B. Wells||Reagan||10/13/1986 - 1/1/2011||9/24/1997 - 11/6/1997 and 6/1/2000 - 5/31/2004||1/1/2011 - Present||Miami University, Oxford, B.S., 1967||Emory University Law School, J.D., 1973|
|Senior Judge Laurence J. Whalen||Reagan||11/23/1987 - 11/22/2002||11/23/2002 - Present||Georgetown University, A.B., 1967||Georgetown University Law Center, J.D., 1970|
Special trial judges
|Chief Special Trial Judge Peter J. Panuthos||6/12/1983 - Present||Bryant College, 1966||Suffolk U. Law School, 1969|
|Special Trial Judge Robert N. Armen||8/27/1993 - Present||Duquesne U.||Georgetown U.|
|Special Trial Judge Lewis R. Carluzzo||8/7/1994 - Present||Villanova University, 1971||Villanova University, 1974|
|Special Trial Judge John F. Dean||8/7/1994 - Present||Michigan State University, B.S., 1970||Catholic University of America, J.D., 1975|
|Special Trial Judge Daniel A. Guy, Jr.||5/31/2012 - Present||Western Maryland College, 1983||U. of Baltimore School of Law, 1987|
Former Chief judges
|Arthur L. Nims, III||1988 - 1992|
|Joel Gerber||2004 - 2006|
|Howard A. Dawson, Jr.||1973-1977 and 1983-1985|
|Mary Ann Cohen||6/1/1996 - 5/31/2000|
In order to qualify for the office of Chief Judge in one of the federal courts, a judge must have been in active service on the court for at least one year, be under the age of 65, and have not previously served as Chief Judge. A vacancy in the office of Chief Judge is filled by the judge highest in seniority among the group of qualified judges. The Chief Judge serves for a term of seven years or until age 70, whichever occurs first. The age restrictions are waived if no members of the court would otherwise be qualified for the position. Unlike the Chief Justice of the United States, a Chief Judge returns to active service after the expiration of his or her term and does not create a vacancy on the bench by the fact of his or her promotion. See 28 U.S.C. § 45.
These rules for Chief Judges in the federal judiciary have been in effect since October 1, 1982. The office of Chief Judge was created in 1948. Until August 6, 1959, the position was filled in each federal court by the longest-serving judge who had not elected to retire on what has since 1958 been known as senior status or declined to serve as Chief Judge. From then until 1982 it was filled by the senior such judge who had not turned 70.
• John O. Colvin • Maurice B. Foley • Joseph H. Gale • Joseph Robert Goeke • David Gustafson • James S. Halpern • Mark V. Holmes • Diane L. Kroupa • Richard T. Morrison • Elizabeth Crewson Paris • Michael B. Thornton • Juan F. Vasquez • Robert A. Wherry, Jr. • Ronald L. Buch • Kathleen Kerrigan • Albert G. Lauber • Joseph W. Nega
|Former Article I judges||Renato Beghe • Arthur L. Nims, III • Stephen J. Swift •|
|Special Trial Judges||
|Former Chief judges|