United States Tax Court

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Tax Court
Federal Circuit
Chief:Michael B. ThorntonJudges:17
Active judges
BuchColvinFoleyGaleGoekeGustafsonHalpernHolmesKerriganKroupaLauberMorrisonNegaParisVasquezWherry, Jr.
Senior Judges
ChabotChiechiCohenDawson, Jr.GerberHainesJacobsLaroMarvelRuweWellsWhalen
Special masters
PanuthosArmenCarluzzoDeanGuy, Jr.
Former Judges
(Numbers indicate % of seats vacant.)
More than 40%
1 Court
1.1 Vacancy warning level
1.2 Jurisdiction
1.2.1 Cases heard
1.2.2 Case load
1.3 Clerk's office
1.4 History
1.4.1 Court history
1.4.2 Judicial posts
1.4.3 Notable decisions
1.4.4 Federal courthouse
1.5 See also
1.6 External links
1.7 References
2 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 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.

Cases heard

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."[1]

Clerk's office

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.[2] The Clerk can be reached at 202-521-0700.[3] 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


Court history

The court was originally established by Congress through the Tax Reform Act of 1969 on December 30, 1969.[5]

Judicial posts

The court has 19 judicial posts, with each post being appointed for 15 years.[5]

Notable decisions

You can find a searchable decision database at United States Tax Court Decisions.

Federal courthouse

The court is located in Washington D.C. with trial courts in over 60 states.

See also

External links


Tax Court
Federal Circuit
Chief:Michael B. ThorntonJudges:17
Active judges
BuchColvinFoleyGaleGoekeGustafsonHalpernHolmesKerriganKroupaLauberMorrisonNegaParisVasquezWherry, Jr.
Senior Judges
ChabotChiechiCohenDawson, Jr.GerberHainesJacobsLaroMarvelRuweWellsWhalen
Special masters
PanuthosArmenCarluzzoDeanGuy, Jr.
Former Judges
(Numbers indicate % of seats vacant.)
More than 40%
1 Court
2 Judges
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

Active judges

Sitting judges

All judges are nominated to posts for 15 years.

JudgeBornHomeAppointed byActiveChiefPreceededBachelorsLaw
Judge John O. ColvinReagan 9/1/1988 - Present6/1/2006 - 6/1/2012 & 3/8 - 8/6/2013University of Missouri, A.B., 1968University of Missouri, J.D., 1971
Judge Maurice B. FoleyClinton 4/9/1995 - PresentSwarthmore College, B.A.Boalt Hall School of Law, J.D.
Judge Joseph H. GaleClinton 2/6/1996 - PresentPrinceton University, A.B., 1976University of Virginia School of Law, J.D., 1980
Judge Joseph Robert GoekeW. Bush 4/22/2003 - PresentXavier University, B.S., 1972University of Kentucky, J.D., 1975
Judge David GustafsonGreenville, SCW. Bush 7/29/2008 - PresentBob Jones University, B.A., 1978Duke University School of Law, J.D., 1981
Judge James S. HalpernNew YorkH.W. Bush 7/3/1990 - PresentUniversity of Pennsylvania, B.S., 1967University of Pennsylvania Law School, J.D., 1972
Judge Mark V. HolmesNew YorkW. Bush 6/30/2003 - PresentHarvard, B.A., 1979U. of Chicago Law, J.D., 1983
Judge Diane L. Kroupa1955W. Bush 6/13/2003 - PresentGeorgetown University School of Foreign Service, B.S.F.S., 1978University of South Dakota Law School, J.D., 1981
Judge Richard T. MorrisonHutchinson, KSW. Bush 8/28/2008 - PresentU. of Kansas, B.A., B.S., 1989U. of Chicago Law, J.D., 1993
Judge Elizabeth Crewson ParisW. Bush 7/30/2008 - PresentU. of Tulsa, B.S., 1980U. of Tulsa Law, J.D., 1987
Chief Judge Michael B. ThorntonClinton 3/8/1998 - 3/7/2013 & 8/7/2013 - Present6/1/2012 - 3/7/2013 & 8/7/2013 - PresentU. of Southern Mississippi, B.S., 1976Duke U. Law, J.D., 1982
Judge Juan F. VasquezClinton 5/1/1995 - PresentU. of Texas, B.B.A., 1972U, of Houston Law, J.D., 1977
Judge Robert A. Wherry, Jr.W. Bush 4/23/2003 - PresentU. of Colorado, B.S.U. of Colorado, J.D.
Judge Ronald L. BuchMichiganObama 1/14/2013-PresentNorthwood Institute, B.B.A., 1987Detroit College of Law, J.D., 1993
Judge Kathleen KerriganMassachusettsObama 5/4/2012-PresentBoston College, 1985University of Notre Dame Law School, 1990
Judge Albert G. LauberNew YorkObama 1/31/2013-PresentYale College, 1971Yale Law School, 1977
Judge Joseph W. NegaObama 9/4/2013-PresentDePaul University, 1981DePaul University School of Law, 1984

Pending appointments

There are no current pending appointments for the United States Tax Court.

Senior judges

JudgeAppointed byActiveChiefSeniorBachelorsLaw
Senior Judge Mary Ann CohenReagan 9/24/1982 - 9/30/20126/1/1996 - 5/31/200010/1/2012 - PresentUniversity of California, B.S., 1964University of Southern California School of Law, J.D., 1967
Senior Judge L. Paige MarvelClinton 4/6/1998 - 4/6/20134/6/2013 - PresentCollege of Notre Dame, B.A., 1971U. of Maryland Law, J.D., 1974
Senior Judge Herbert L. ChabotCarter 4/3/1978 - 6/30/20017/1/2001 - PresentC.C.N.Y., B.A., 1951Columbia University, LL.B., 1957
Senior Judge Carolyn P. ChiechiH.W. Bush 10/1/1992 - 9/30/20079/30/2007 - PresentGeorgetown University, B.S., 1965Georgetown University, J.D., 1969
Senior Judge Howard A. Dawson, Jr.Kennedy 8/21/1962 - 6/2/19851973-1977 and 1983-19851990 - PresentUniversity of North Carolina, B.S., 1946George Washington University School of Law, J.D., 1949
Senior Judge Joel GerberReagan 6/18/1984 - 6/17/1999 and 12/15/2000 - 5/31/20062004 - 20066/1/2006 - PresentRoosevelt University, B.S., 1962DePaul University, J.D., 1965
Senior Judge Harry A. HainesW. Bush 4/22/2003 - 5/30/20095/30/2009 - PresentSt. Olaf College,B.A., 1961University of Montana Law School, J.D., 1964
Senior Judge Julian I. JacobsReagan 3/30/1984 - 3/29/19993/30/1999 - PresentUniversity of Maryland, B.A., 1958University of Maryland Law School, LL.B., 1960
Senior Judge David LaroH.W. Bush 11/2/1992 - 11/1/200711/1/2007 - PresentUniversity of Michigan, B.A., 1964University of Illinois Law School, J.D., 1967
Senior Judge Robert P. RuweReagan 11/20/1987 - 11/19/200211/20/2002 - PresentXavier University, 1963Salmon P. Chase College of Law, J.D., 1970
Senior Judge Thomas B. WellsReagan 10/13/1986 - 1/1/20119/24/1997 - 11/6/1997 and 6/1/2000 - 5/31/20041/1/2011 - PresentMiami University, Oxford, B.S., 1967Emory University Law School, J.D., 1973
Senior Judge Laurence J. WhalenReagan 11/23/1987 - 11/22/200211/23/2002 - PresentGeorgetown University, A.B., 1967Georgetown University Law Center, J.D., 1970

Special trial judges

Chief Special Trial Judge Peter J. Panuthos6/12/1983 - PresentBryant College, 1966Suffolk U. Law School, 1969
Special Trial Judge Robert N. Armen8/27/1993 - PresentDuquesne U.Georgetown U.
Special Trial Judge Lewis R. Carluzzo8/7/1994 - PresentVillanova University, 1971Villanova University, 1974
Special Trial Judge John F. Dean8/7/1994 - PresentMichigan State University, B.S., 1970Catholic University of America, J.D., 1975
Special Trial Judge Daniel A. Guy, Jr.5/31/2012 - PresentWestern Maryland College, 1983U. of Baltimore School of Law, 1987

Past judges

Former Chief judges

Former Chief JudgesTerm
Arthur L. Nims, III1988 - 1992
Joel Gerber2004 - 2006
Howard A. Dawson, Jr.1973-1977 and 1983-1985
Mary Ann Cohen6/1/1996 - 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.[1][2]

Former judges

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