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 fifteen years, not for life.
Vacancy warning level
There are no pending nominations for the United States Tax Court.
All judges are nominated to posts for 15 years.
|Judge John O. Colvin||Reagan||9/1/1988-Present||6/1/2006-6/1/2012 & 3/8-8/6/2013||University of Missouri, 1968||University of Missouri, 1971|
|Judge Maurice B. Foley||Clinton||4/9/1995-Present||Swarthmore College||Boalt Hall School of Law|
|Judge Joseph H. Gale||Clinton||2/6/1996-Present||Princeton University, 1976||University of Virginia School of Law, 1980|
|Judge Joseph Robert Goeke||W. Bush||4/22/2003-Present||Xavier University, 1972||University of Kentucky, 1975|
|Judge David Gustafson||Greenville, SC||W. Bush||7/29/2008-Present||Bob Jones University, 1978||Duke University School of Law, 1981|
|Judge James S. Halpern||New York||H.W. Bush||7/3/1990-Present||University of Pennsylvania, 1967||University of Pennsylvania Law School, 1972|
|Judge Mark V. Holmes||New York||W. Bush||6/30/2003-Present||Harvard University, 1979||University of Chicago Law, 1983|
|Judge Diane L. Kroupa||1955||W. Bush||6/13/2003-Present||Georgetown University School of Foreign Service, 1978||University of South Dakota Law School, 1981|
|Judge Richard T. Morrison||Hutchinson, KS||W. Bush||8/28/2008-Present||University of Kansas, 1989||University of Chicago Law, 1993|
|Judge Elizabeth Crewson Paris||W. Bush||7/30/2008-Present||University of Tulsa, 1980||University of Tulsa Law, 1987|
|Chief Judge Michael B. Thornton||Clinton||3/8/1998-3/7/2013 & 8/7/2013-Present||6/1/2012-3/7/2013 & 8/7/2013-Present||University of Southern Mississippi, 1976||Duke University Law School, 1982|
|Judge Juan F. Vasquez||Clinton||5/1/1995-Present||University of Texas, 1972||University of Houston Law, 1977|
|Judge Robert A. Wherry, Jr.||W. Bush||4/23/2003-Present||University of Colorado||University of Colorado|
|Judge Ronald L. Buch||Michigan||Obama||1/14/2013-Present||Northwood Institute, 1987||Detroit College of Law, 1993|
|Judge Kathleen Kerrigan||Massachusetts||Obama||5/4/2012-Present||Boston College||University of Notre Dame Law School|
|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|
|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, 1964||University of Southern California School of Law, 1967|
|Senior Judge L. Paige Marvel||Clinton||4/6/1998-4/6/2013||4/6/2013-Present||College of Notre Dame, 1971||University of Maryland Law, 1974|
|Senior Judge Herbert L. Chabot||Carter||4/3/1978-6/30/2001||7/1/2001-Present||C.C.N.Y., 1951||Columbia University, 1957|
|Senior Judge Carolyn P. Chiechi||H.W. Bush||10/1/1992-9/30/2007||9/30/2007-Present||Georgetown University, 1965||Georgetown University, 1969|
|Senior Judge Howard A. Dawson, Jr.||8/21/1962-6/2/1985||1973-1977 and 1983-1985||1990-Present||University of North Carolina, 1946||George Washington University School of Law, 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, 1962||DePaul University, 1965|
|Senior Judge Harry A. Haines||H.W. Bush||4/22/2003-5/30/2009||5/30/2009-Present||St. Olaf College, 1961||University of Montana Law School, 1964|
|Senior Judge Julian I. Jacobs||Reagan||3/30/1984-3/29/1999||3/30/1999-Present||University of Maryland, 1958||University of Maryland Law School, 1960|
|Senior Judge David Laro||H.W. Bush||11/2/1992-11/1/2007||11/1/2007-Present||University of Michigan, 1964||University of Illinois Law School, 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, 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, 1967||Emory University Law School, 1973|
|Senior Judge Laurence J. Whalen||Reagan||11/23/1987-11/22/2002||11/23/2002-Present||Georgetown University, 1967||Georgetown University Law Center, 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||University of Baltimore School of Law, 1987|
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 court's 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."
You can find a searchable decision database at United States Tax Court Decisions.
The court was originally established by Congress through the Tax Reform Act of 1969 on December 30, 1969.
The court has nineteen judicial posts, with each post being appointed for fifteen years.
Former chief judges
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.
For more information about the judges of the Tax Court, see former federal judges of the Tax Court.
The court is located in Washington D.C. with trial courts in over 60 states.
• 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|