United States Tax Court

United States Tax Court
(T.C.)
Location	United States Tax Court Building (Washington, D.C.)
Appeals to	United States courts of appeals (Geographic circuits)
Established	1924
Authority	Article I tribunal
Created by	Revenue Act of 1924 26 U.S.C.   §§ 7441–7479
Composition method	Presidential nomination with Senate advice and consent
Judges	19
Judge term length	15 years
Chief Judge	Kathleen Kerrigan
www.ustaxcourt.gov

The United States Tax Court (in case citations, T.C.) is a federal trial court of record 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". ^[1] The Tax Court specializes in adjudicating disputes over federal income tax, generally prior to the time at which formal tax assessments are made by the Internal Revenue Service. ^[2]

Though taxpayers may choose to litigate tax matters in a variety of legal settings, outside of bankruptcy, the Tax Court is the only forum in which taxpayers 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 first be paid and that the party then file suit to recover the contested amount paid (the "full payment rule" of Flora v. United States ). ^[3]

History

President Calvin Coolidge signing the income tax bill which established the U.S. Board of Tax Appeals; Andrew Mellon is the third figure from the right.

The first incarnation of the Tax Court was the "U.S. Board of Tax Appeals", established by Congress in the Revenue Act of 1924 ^{[4] [5]} (also known as the Mellon tax bill) in order to address the increasing complexity of tax-related litigation. Those serving on the Board were simply designated as "members." The members of the Board were empowered to select, on a biennial basis, one of their members as "chairman." ^[6] In July 1924, President Calvin Coolidge announced the appointment of the first twelve appointees, of which seven were appointed from private life and five from the Bureau of Internal Revenue. ^[7] Additional members were appointed in the fall, and the Board when fully constituted originally had 16 members, with Charles D. Hamel serving as the first Chairman. ^[8] The Board was initially established as an "independent agency in the executive branch of the government." ^[9] It was housed in the Internal Revenue Service Building in the Federal Triangle. ^[10] The first session of the Board of Tax Appeals spanned July 16, 1924 to May 31, 1925. ^[11]

In 1929, the United States Supreme Court ruled that the Board of Tax Appeals was not a "court," but was instead "an executive or administrative board, upon the decision of which the parties are given an opportunity to base a petition for review to the courts after the administrative inquiry of the Board has been had and decided." ^[12]

In 1942, Congress passed the Revenue Act of 1942, renaming the Board as the "Tax Court of the United States". ^[13] With this change, the Members became Judges and the Chairman became the Presiding Judge. By 1956, overcrowding and the desire to separate judicial and executive powers led to initial attempts to relocate the court. In 1962, Secretary of the Treasury Douglas Dillon appealed to the General Services Administration (GSA) to incorporate funds for the design of a new building in its upcoming budget. The GSA allocated $450,000, and commissioned renowned architect Victor A. Lundy, who produced a design that was approved in 1966. ^[10] However, funding constraints brought on by the Vietnam War delayed the start of construction until 1972. ^[10]

The Tax Court was again renamed to its current formal designation in the Tax Reform Act of 1969, ^[14] changing it from an historically administrative court to a full judicial court. The completed United States Tax Court Building was dedicated on November 22, 1974, the fiftieth anniversary of the Revenue Act that created the court. ^[10]

In 1991, the U.S. Supreme Court in Freytag v. Commissioner stated that the current United States Tax Court is an "Article I legislative court" that "exercises a portion of the judicial power of the United States." ^[15] The Court explained the Tax Court "exercises judicial power to the exclusion of any other function" and that it "exercises its judicial power in much the same way as the federal district courts exercise theirs." ^[16] This "exclusively judicial role distinguishes it from other non-Article III tribunals that perform multiple functions." ^[17] Thus, Freytag concluded that the Tax Court exercises "judicial, rather than executive, legislative, or administrative, power." ^[18] The Tax Court "remains independent of the Executive and Legislative Branches" in the sense that its decisions are not subject to appellate review by Congress, the President, or for that matter, Article III district courts. ^[17] The President, however, may remove Tax Court judges, after notice and opportunity for public hearing, for "inefficiency," "neglect of duty," or "malfeasance in office." ^[19]

Justice Scalia penned a separate concurrence for four justices in Freytag. These justices dissented as to the Court majority's rationale; they would have characterized the Tax Court's power as "executive" rather than "judicial." ^[20] Scalia said that to him "it seem[ed]... entirely obvious that the Tax Court, like the Internal Revenue Service, the FCC, and the NLRB, exercises executive power." ^[21] Notwithstanding Scalia's sharp dissents in landmark separation-of-powers cases such as Mistretta v. United States ^[22] and Morrison v. Olson, ^[23] Scalia apparently "describe[d] Freytag as the single worst opinion of his incumbency" on the U.S. Supreme Court. ^[24]

Although the 2008 U.S. government directory of executive and legislative appointed officers ("the Plum Book") categorized the Tax Court as part of the legislative branch, ^[25] the 2012 revised version removed the Tax Court and listed it under neither the legislative nor the executive branches. ^[26]

Under an amendment to the Internal Revenue Code of 1986 enacted in late 2015, the U.S. Tax Court "is not an agency of, and shall be independent of, the executive branch of the Government." ^[27] However, section 7443(f) of the Code still provides that a Tax Court judge may be removed by the President "for inefficiency, neglect of duty, or malfeasance in office". ^[28]

Jurisdiction of the Tax Court

The Tax Court provides a judicial forum in which affected persons can dispute tax deficiencies determined by the Commissioner of Internal Revenue prior to payment of the disputed amounts. The jurisdiction of the Tax Court includes, but is not limited to the authority to hear:^{[ citation needed ]}

1. tax disputes concerning notices of deficiency
2. notices of transferee liability
3. certain types of declaratory judgment
4. readjustment and adjustment of partnership items
5. review of the failure to abate interest
6. administrative costs
7. worker classification
8. relief from joint and several liability on a joint return
9. review of certain collection actions

Congress amended the Internal Revenue Code, now codified in Internal Revenue Code section 7482, providing that decisions of the Tax Court may be reviewed by the applicable geographical United States Court of Appeals other than the Court of Appeals for the Federal Circuit. ^[29] (See Article I and Article III tribunals).

"Small Tax Cases" are conducted under Internal Revenue Code section 7463, and generally involve amounts in controversy of $50,000 or less for any one tax year. ^[30] The "Small Tax Case" procedure is available "at the option of the taxpayer." ^[30] These cases are neither appealable nor precedential. ^[31]

At times there have been efforts in Congress and the Tax Bar to create a single national Court of Appeals for tax cases (or make Tax Court decisions appealable to a single existing Court of Appeals), to maintain uniformity in the application of the nation's tax laws (the very reason underlying the creation of the Tax Court and the grant of national jurisdiction to the Tax Court), but efforts to avoid "hometown results" or inconsistent results due to a lack of expertise have failed.^{[ citation needed ]}

An important reason for the movements to create a single national Court of Appeals for tax cases is that the United States Tax Court does not have exclusive jurisdiction over tax cases. In addition to the Tax Court, federal tax matters can be heard and decided in three other courts: U.S. District Courts, the Court of Federal Claims, and the Bankruptcy Court. ^[32] In the first two instances, the taxpayer bringing the claim generally must have first paid the deficiency determined by the IRS. ^[33] For the Bankruptcy Court, the tax matter must arise as an issue in a bankruptcy proceeding. ^[34] Bankruptcy Court appeals are initially to the U.S. District Court. ^[34] Appeals beyond the U.S. District Courts and the Court of Federal Claims follow the same path as those from the U.S. Tax Court as described above. ^[34]

With this number of courts involved in making legal determinations on federal tax matters, some observers express concern that the tax laws can be interpreted differently for like cases. ^[35]

Representation of parties

The Chief Counsel of the Internal Revenue Service or his delegate represents the executive branch in the Tax Court. ^[36] The Tax Court permits persons who are not attorneys to be admitted to practice (to represent taxpayers) by applying for admission and passing an examination administered by the Court. Attorneys who provide evidence of membership and good standing in a state bar or the D.C. bar can be admitted to the bar of the Court without sitting for the Tax Court examination. Tax Court practice is highly specialized and most practitioners are licensed attorneys who specialize in tax controversies.^{[ citation needed ]}

Genesis of a Tax Court dispute

Many Tax Court cases involve disputes over federal income tax and penalties, often after an examination by the Internal Revenue Service of a taxpayer's return. After issuance of a series of preliminary written notices and a lack of agreement between the taxpayer and the IRS, the IRS formally "determines" the amount of the "deficiency" and issues a formal notice called a "statutory notice of deficiency," or "ninety day letter". ^[37] In this context, the term "deficiency" is a legal term of art, and is not necessarily equal to the amount of unpaid tax (although it usually is). The deficiency is generally the excess of the amount the IRS contends is the correct tax over the amount the taxpayer showed on the return—in both cases, without regard to how much has actually been paid. ^[38]

Upon issuance of the statutory notice of deficiency (after IRS determination of the tax amount, but before the formal IRS assessment of the tax), the taxpayer generally has 90 days to file a Tax Court petition for "redetermination of the deficiency". ^[39] If no petition is timely filed, the IRS may then statutorily "assess" the tax. To "assess" the tax in this sense means to administratively and formally record the tax on the books of the United States Department of the Treasury. ^[40] This formal statutory assessment is a critical act, as the statutory tax lien that later arises is effective retroactively to the date of the assessment, and encumbers all property and rights to property of the taxpayer. ^[41]

Life cycle of a Tax Court case

The United States Tax Court Building in Washington, D.C.

Because of the negative legal consequences ensuing with respect to a statutory assessment (especially the tax lien and the Flora requirement that the taxpayer otherwise pay the full disputed amount and sue for refund), a taxpayer is often well advised to file a Tax Court petition in a timely manner. The rule in the Tax Court is that the taxpayer sues the "Commissioner of Internal Revenue," with the taxpayer as "petitioner" and the Commissioner as "respondent." This rule is an example of an exception to the general rule that the proper party defendant in a tax case filed by a taxpayer against the federal government is "United States of America". In the Tax Court, the Commissioner is not named personally. The "Secretary of the Treasury", the "Department of the Treasury" and the "Internal Revenue Service" are not proper parties.

The petition must be timely filed within the allowable time. The Court cannot extend the time for filing, which is set by statute. A $60 filing fee must be paid when the petition is filed. Once the petition is filed, payment of the underlying tax ordinarily is postponed until the case has been decided. In certain tax disputes involving $50,000 or less, taxpayers may elect to have the case conducted under the Court's simplified small tax case procedure. ^[42] Trials in small tax cases generally are less formal and result in a speedier disposition. However, decisions entered pursuant to small tax case procedures are not appealable and are not precedential.

Cases are calendared for trial as soon as practicable (on a first in/first out basis) after the case becomes at issue. When a case is calendared, the parties are notified by the Court of the date, time, and place of trial. Trials are conducted before one judge, without a jury, and taxpayers are permitted to represent themselves if they desire. However, the vast majority of cases are settled by mutual agreement without the necessity of a trial. However, if a trial is conducted, in due course a report is ordinarily issued by the presiding judge setting forth findings of fact and an opinion. The case is then closed in accordance with the judge's opinion by entry of a decision.

Appellate review

Either the petitioner (the taxpayer) or the respondent (the Commissioner of Internal Revenue) may take an appeal from an adverse decision of the Tax Court to the appropriate United States Court of Appeals. In the case of an appeal by the taxpayer, a bond is normally required in order to avoid enforcement action during the pendency of the appeal. ^[43] Instead of taking an appeal, the Internal Revenue Service may issue an "Action on Decision" indicating the Commissioner's "non-acquiescence" in the decision, meaning that the Commissioner will not follow the decision in subsequent cases. ^[44] In such cases, the Commissioner hopes for the opportunity to litigate the matter in another circuit where he will have a better chance of obtaining reversal on appeal.^{[ citation needed ]}

Judges

Seal of the United States Tax Court.

The Tax Court is composed of 19 judges appointed by the President and confirmed by the Senate. ^[45] Former judges whose terms have ended may become "senior judges", able to return and assist the court by hearing cases while serving on recall. In addition, the court is assisted by a number of "special trial judges", who are employees of the court, appointed by the chief judge of the Tax Court, rather than by the President. ^[46] Special trial judges serve a function similar to that served by United States magistrate judges of the district courts, and may hear cases regarding alleged deficiencies or overpayments of up to $50,000. ^[47] Reappointment, when requested by a Tax Court judge (I.R.C. 7447(b)(3)) is generally pro forma regardless of the political party of the appointing President and the political party of the re-appointing (sitting) President.^{[ citation needed ]} Each active judge appointed by the President has two law clerks (attorney-advisers) and each senior judge and special trial judge has one law clerk.

President George W. Bush was heavily criticized by the U.S. Congress, the Tax Bar, and others when he indicated that he likely would not, or might not, re-appoint Tax Court judges whose terms were expiring (even though the first judge whose re-appointment President Bush called into question, Judge John O. Colvin, was appointed by President Ronald Reagan).^{[ citation needed ]} President Bill Clinton also was criticized for not acting timely to re-appoint Tax Court judges, having allowed one sitting Chief Judge's term to expire, thus requiring the Tax Court to elect a new Chief Judge. Additionally, several Tax Court judges had to wait more than a year (sometimes more than two years) to be reappointed during the Clinton presidency.^{[ citation needed ]}

Trial sessions are conducted and other work of the Court is performed by its judges, by senior judges serving on recall, and by special trial judges. All of the judges have expertise in the tax laws, and are tasked to "apply that expertise in a manner to ensure that taxpayers are assessed only what they owe, and no more". Although the "principal office" of the Court is located in the District of Columbia, Tax Court judges may sit "at any place within the United States". ^[48] The judges travel nationwide to conduct trials in various designated cities. The work of the Tax Court has occasionally been interrupted by events. In 2001, a trial session in New York City was canceled due to the September 11 terrorist attacks. In 2005, stops in Miami and New Orleans were canceled due to the effects of hurricanes which had struck shortly before their scheduled visit to each city.^{[ citation needed ]}

The Tax Court's judges serve 15-year terms, subject to presidential removal during the term for "[I]nefficiency, neglect of duty, or malfeasance in office." ^[49] The mandatory retirement age for judges is 70. ^[50] The judges' salaries are set at the same rate as "[J]udges of the district courts of the United States", ^[51] currently $210,900 annually. ^[52]

Current composition of the court

As of March 11,2024 ^[update] :

#	Title	Judge	Duty station	Born	Term of service			Appointed by
					Active	Chief	Senior
106	Chief Judge	Kathleen Kerrigan	Washington, D.C.	1964	2012–present	2022–present	—	Obama
93	Judge	Maurice B. Foley	Washington, D.C.	1960	1995–2010 2011–present	2018–2022	—	Clinton Obama (reappointment)
107	Judge	Ronald L. Buch	Washington, D.C.	1965	2013–present	—	—	Obama
109	Judge	Joseph W. Nega	Washington, D.C.	1960	2013–present	—	—	Obama
110	Judge	Cary Douglas Pugh	Washington, D.C.	1966	2014–present	—	—	Obama
111	Judge	Tamara W. Ashford	Washington, D.C.	1968	2014–present	—	—	Obama
112	Judge	Patrick J. Urda	Washington, D.C.	1976	2018–present	—	—	Trump
113	Judge	Elizabeth A. Copeland	Washington, D.C.	1964	2018–present	—	—	Trump
114	Judge	Courtney D. Jones	Washington, D.C.	1978	2019–present	—	—	Trump
115	Judge	Emin Toro	Washington, D.C.	1974	2019–present	—	—	Trump
116	Judge	Travis A. Greaves	Washington, D.C.	1983	2020–present	—	—	Trump
117	Judge	Alina I. Marshall	Washington, D.C.	1977	2020–present	—	—	Trump
118	Judge	Christian N. Weiler	Washington, D.C.	1979	2020–present	—	—	Trump
119	Judge	vacant	Washington, D.C.	—	—	—	—	—
120	Judge	vacant	Washington, D.C.	—	—	—	—	—
121	Judge	vacant	Washington, D.C.	—	—	—	—	—
122	Judge	vacant	Washington, D.C.	—	—	—	—	—
123	Judge	vacant	Washington, D.C.	—	—	—	—	—
124	Judge	vacant	Washington, D.C.	—	—	—	—	—
77	Senior Judge	Mary Ann Cohen	Washington, D.C.	1943	1982–1997 1997–2012	1996–1997 1997–2000	2012–present	Reagan Clinton (reappointment)
89	Senior Judge	James Halpern	Washington, D.C.	1945	1990–2005 2005–2015	—	2015–present	G.H.W. Bush G.W. Bush (reappointment)
94	Senior Judge	Juan F. Vasquez	Washington, D.C.	1948	1995–2010 2011–2018	—	2018–present	Clinton Obama (reappointment)
95	Senior Judge	Joseph H. Gale	Washington, D.C.	1953	1996–2011 2011–2023	—	2023–present	Clinton Obama (reappointment)
96	Senior Judge	Michael B. Thornton	Washington, D.C.	1954	1998–2013 2013–2021	2012–2013 2013–2016	2021–present	Clinton Obama (reappointment)
97	Senior Judge	L. Paige Marvel	Washington, D.C.	1949	1998–2013 2014–2019	2016–2018	2019–present	Clinton Obama (reappointment)
98	Senior Judge	Joseph Robert Goeke	Washington, D.C.	1950	2003–2018	—	2018–present	G.W. Bush
102	Senior Judge	Mark V. Holmes	Washington, D.C.	1960	2003–2018	—	2018–present	G.W. Bush
103	Senior Judge	David Gustafson	Washington, D.C.	1956	2008–2022	—	2022–present	G.W. Bush
104	Senior Judge	Elizabeth Crewson Paris	Washington, D.C.	1958	2008–2023	—	2023–present	G.W. Bush
105	Senior Judge	Richard T. Morrison	Washington, D.C.	1967	2008–2023	—	2023–present	G.W. Bush
108	Senior Judge	Albert G. Lauber	Washington, D.C.	1950	2013–2020	—	2020–present	Obama

Current special trial judges

As of October 10,2023 ^[update] , the special trial judges on the court are as follows: ^[53]

#	Title	Judge	Duty station	Born	Term of service			Appointed by
					Active	Chief	Senior
—	Chief Judge	Lewis Carluzzo	Washington, D.C.	1949	1994–present	2017–present	—	—
—	Judge	Peter Panuthos	Washington, D.C.	1943	1983–present	1992–2017	—	—
—	Judge	Diana L. Leyden	Washington, D.C.	1956	2016–present	—	—	—
—	Judge	Adam B. Landy	Washington, D.C.	1982	2021–present	—	—	—
—	Judge	Jennifer E. Siegel	Washington, D.C.	1974	2023–present	—	—	—
—	Judge	Zachary S. Fried	Washington, D.C.	1981	2023–present	—	—	—

Vacancies and pending nominations

Seat	Seat last held by	Vacancy reason	Date of vacancy	Nominee	Date of nomination
10	Mark V. Holmes	Expiration of term	June 29, 2018	Kashi Way	February 1, 2024
13	Michael B. Thornton	Senior status	January 1, 2021	Jeffrey Arbeit	May 9, 2024
11	David Gustafson		November 1, 2022	Adam B. Landy	February 1, 2024
16	Elizabeth Crewson Paris	Expiration of term	July 29, 2023	Rose E. Jenkins
15	Richard T. Morrison		August 28, 2023	Benjamin A. Guider III	May 9, 2024
7	Joseph H. Gale	Senior status	2023	Cathy Fung

Former members of the Board of Tax Appeals and Tax Court

Former members were part of the Board of Tax Appeals until 1942, and part of the Tax Court since 1942. ^[54]

#	Judge	State	Born–died	Active service	Chief Judge	Senior status	Appointed by	Reason for termination
1	Jules Gilmer Korner Jr.	NC	1888–1967	1924–1927	1925–1927	—	Coolidge Coolidge (1926 reappointment)	resignation
2	W. C. Lansdon	KS	1863–1940	1924–1934	—	—	Coolidge Coolidge (1926 reappointment)	expiration of term
3	Benjamin Horsley Littleton	TN	1889–1966	1924–1929	1927–1929	—	Coolidge Coolidge (1926 reappointment)	elevation to the Court of Claims
4	John J. Marquette	MT	1879–1935	1924–1935	—	—	Coolidge Coolidge (1926 reappointment)	death
5	Charles P. Smith	MA	1878–1948	1924–1946	—	—	Coolidge Coolidge (1926 reappointment) F. Roosevelt (1934 reappointment)	expiration of term
6	John M. Sternhagen	IL	1888–1954	1924–1946	—	—	Coolidge Coolidge (1926 reappointment) F. Roosevelt (1934 reappointment)	expiration of term
7	Charles M. Trammell	FL	1886–1967	1924–1936	—	—	Coolidge Coolidge (1926 reappointment)	resignation
8	Sumner L. Trussell	MN	1860–1931	1924–1931	—	—	Coolidge Coolidge (1926 reappointment)	death
9	Adolphus E. Graupner	CA	1875–1947	1924–1926	—	—	Coolidge	expiration of term
10	Charles D. Hamel	DC	1881–1970	1924–1925	1924–1925	—	Coolidge	resignation
11	James S.Y. Ivins	NY	1885–1960	1924–1925	—	—	Coolidge	resignation
12	Albert E. James	WI	1892–1952	1924–1926	—	—	Coolidge	expiration of term
13	Logan Morris	UT	1889–1977	1925–1937	1929–1933	—	Coolidge Coolidge (1926 reappointment)	resignation
14	Percy W. Phillips	NY	1892–1969	1925–1931	—	—	Coolidge Coolidge (1926 reappointment)	resignation
15	William R. Green Jr.	IA	1888–1966	1925–1929	—	—	Coolidge Coolidge (1926 reappointment)	resignation
16	William D. Love	TX	1859–1933	1925–1933	—	—	Coolidge Coolidge (1926 reappointment) Hoover (1932 reappointment)	death
17	C. Rogers Arundell	OR	1885–1968	1925–1955	1937–1941	1955–1968	Coolidge Coolidge (1926 reappointment) F. Roosevelt (1938 reappointment) Truman (1950 reappointment)	death
18	John B. Milliken	AZ	1893–1981	1926–1929	—	—	Coolidge	resignation
19	J. Edgar Murdock	PA	1894–1977	1926–1961	1941–1945 1955–1961	1962–1969	Coolidge Hoover (1932 reappointment) F. Roosevelt (1944 reappointment) Eisenhower (1956 reappointment)	retirement
20	Ernest H. Van Fossan	OH	1888–1970	1926–1955	—	1955–1961	Coolidge Hoover (1932 reappointment) F. Roosevelt (1944 reappointment)	retirement
21	Forest D. Siefkin	IL	1891–1964	1927–1929	—	—	Coolidge	resignation
22	Stephen J. McMahon	WI	1881–1960	1929–1936	—	—	Hoover	resignation
23	Eugene Black	TX	1879–1975	1929–1953	1933–1937	1953–1966	Hoover Hoover (1932 reappointment) F. Roosevelt (1944 reappointment)	retirement
24	Herbert F. Seawell	NC	1869–1949	1929–1936	—	—	Hoover	expiration of term
25	Annabel Matthews	GA	1883–1960	1930–1936	—	—	Hoover	expiration of term
26	Edgar J. Goodrich	WV	1896–1969	1931–1935	—	—	Hoover	expiration of term
27	James Russell Leech	PA	1888–1952	1932–1952	—	—	Hoover F. Roosevelt (1934 reappointment) Truman (1946 reappointment)	death
28	Jed C. Adams	TX	1876–1935	1933–1935	—	—	F. Roosevelt	death
29	Bolon B. Turner	AR	1897–1987	1934–1962	1945–1949	1962–1971	F. Roosevelt Truman (1946 reappointment) Eisenhower (1958 reappointment)	retirement
30	Arthur Johnson Mellott	KS	1888–1957	1935–1945	—	—	F. Roosevelt F. Roosevelt (1936 reappointment)	elevation to D. Kan.
31	William W. Arnold	IL	1877–1957	1935–1950	—	—	F. Roosevelt F. Roosevelt (1944 reappointment)	resignation
32	John A. Tyson	MS	1873–1971	1935–1950	—	—	F. Roosevelt F. Roosevelt (1938 reappointment)	expiration of term
33	Richard L. Disney	OK	1887–1976	1936–1951	—	—	F. Roosevelt Truman (1948 reappointment)	resignation
34	Samuel B. Hill	WA	1875–1958	1936–1953	—	—	F. Roosevelt Truman (1948 reappointment)	resignation
35	Marion Janet Harron	CA	1903–1972	1936–1960	—	1960–1961 1962–1970	F. Roosevelt Truman (1948 reappointment)	retirement
36	Justin Miller	NC	1888–1973	1936–1937	—	—	F. Roosevelt	elevation to D.C. Cir.
37	John W. Kern Jr.	IN	1900–1971	1937–1961	1949–1955	1961–1971	F. Roosevelt F. Roosevelt (1938 reappointment) Truman (1950 reappointment)	death
38	Clarence V. Opper	NY	1897–1964	1938–1964	—	—	F. Roosevelt F. Roosevelt (1938 reappointment) Truman (1950 reappointment) Kennedy (1962 reappointment)	death
39	Byron B. Harlan	OH	1886–1949	1946–1949	—	—	Truman Truman (1948 reappointment)	death
40	Clarence P. LeMire	MO	1886–1961	1946–1956	—	1956–1959	Truman	retirement
41	Luther Alexander Johnson	TX	1875–1965	1946–1956	—	—	Truman	resignation
42	Norman O. Tietjens	OH	1903–1983	1950–1971	1961–1967	1971–1983	Truman Kennedy (1962 reappointment)	death
43	Arnold Raum	MA	1908–1999	1950–1978	—	1978–1998	Truman Eisenhower (1960 reappointment) Nixon (1972 reappointment)	retirement
44	Stephen E. Rice	FL	1905–1958	1950–1958	—	—	Truman Eisenhower (1956 reappointment)	death
45	J. Gregory Bruce	KY	1897–1985	1952–1967	—	1967–1981	Truman Eisenhower (1958 reappointment)	retirement
46	Graydon G. Withey	MI	1910–1994	1952–1972	—	1972–1974	Truman Eisenhower (1960 reappointment)	retirement
47	Morton P. Fisher	MD	1897–1965	1954–1965	—	—	Eisenhower Eisenhower (1956 reappointment)	death
48	Arnold R. Baar	IL	1891–1954	1954–1954	—	—	Eisenhower	death
49	Allin H. Pierce	IL	1897–1980	1955–1967	—	1967–1968	Eisenhower Eisenhower (1960 reappointment)	retirement
50	Craig S. Atkins	MD	1903–1990	1955–1972	—	1972–1972	Eisenhower Kennedy (1962 reappointment)	retirement
51	John E. Mulroney	IA	1896–1979	1955–1966	—	1966–1970	Eisenhower Eisenhower (1956 reappointment)	retirement
52	Bruce Forrester	MO	1908–1995	1957–1976	—	1976–1984	Eisenhower Eisenhower (1958 reappointment) Nixon (1970 reappointment)	retirement
53	Russell E. Train	DC	1920–2012	1957–1965	—	—	Eisenhower Eisenhower (1958 reappointment)	resignation
54	William Miller Drennen	WV	1914–2000	1958–1980	1967–1973	1980–1993	Eisenhower L. Johnson (1968 reappointment)	retirement
55	Irene F. Scott	AL	1912–1997	1960–1982	—	1982–1997	Eisenhower Nixon (1972 reappointment)	death
56	William M. Fay	PA	1915–2000	1961–1985	—	1985–2000	Kennedy L. Johnson (1968 reappointment) Carter (1980 reappointment)	death
57	Howard Dawson	MD	1922–2016	1962–1985	1973–1977 1983–1985	1985–1986 1990–2016	Kennedy Nixon (1970 reappointment)	death
58	Austin Hoyt	CO	1915–1976	1962–1973	—	1973–1976	Kennedy	death
59	Theodore Tannenwald Jr.	NY	1916–1999	1965–1983	1981–1983	1983–1999	L. Johnson Nixon (1974 reappointment)	death
60	Charles R. Simpson	IL	1921–2015	1965–1987	—	1987–1988	L. Johnson L. Johnson (1968 reappointment) Carter (1980 reappointment)	retirement
61	C. Moxley Featherston	VA	1914–1998	1967–1983	1977–1981	1983–1991	L. Johnson L. Johnson (1968 reappointment) Carter (1980 reappointment)	retirement
62	Leo H. Irwin	NC	1917–1995	1968–1983	—	1983–1984	L. Johnson Nixon (1970 reappointment)	retirement
63	Samuel B. Sterrett	MD	1922–2013	1968–1988	1985–1988	—	L. Johnson Reagan (1985 reappointment)	resignation
64	William H. Quealy	VA	1913–1993	1969–1980	—	—	Nixon Nixon (1972 reappointment)	resignation
65	William A. Goffe	OK	1929–2019	1971–1986	—	1986–1992	Nixon	retirement
66	Cynthia Holcomb Hall	CA	1929–2011	1972–1981	—	—	Nixon	elevation to 9th Cir.
67	Darrell D. Wiles	MO	1914–2001	1972–1984	—	1984–1987	Nixon	retirement
68	Richard C. Wilbur	MD	1936–2020	1974–1986	—	1986–1987	Nixon	retirement
69	Herbert Chabot	MD	1931–2022	1978–2001	—	2001–2015	Carter Clinton (1993 reappointment)	retirement
70	Arthur Nims	NJ	1923–2019	1979–1992	1988–1992	1992–2011	Carter	retirement
71	Edna G. Parker	VA	1930–1996	1980–1995	—	1995–1996	Carter	death
72	Sheldon V. Ekman	CT	1920–1982	1980–1982	—	—	Carter	death
73	Meade Whitaker	MI	1919–2005	1982–1989	—	1989–1995	Reagan	retirement
74	Jules G. Körner III	MD	1922–2000	1982–1992	—	1992–1997	Reagan	retirement
75	Perry Shields	TN	1925–2002	1982–1994	—	1994–1994	Reagan	retirement
76	Lapsley W. Hamblen Jr.	VA	1926–2012	1982–1996	1992–1996	1996–2000	Reagan	retirement
78	Charles Clapp	RI	1923–2004	1983–1993	—	1993–1998	Reagan	retirement
79	Stephen Swift	CA/VA	1943–present	1983–2008	—	2008–2009	Reagan Clinton (2000 reappointment)	retirement
80	Julian Jacobs	MD	1937–present	1984–1999	—	1999–2019	Reagan	retirement
81	Joel Gerber	VA	1940–2022	1984–2006	2004–2006	2006–2020	Reagan Clinton (2000 reappointment)	retirement
82	Lawrence A. Wright	VT	1927–2000	1984–1996	—	1996–2000	Reagan	death
83	Carolyn Miller Parr	MD	1937–present	1985–2001	—	2001–2002	Reagan	retirement
84	B. John Williams	VA	1949–present	1985–1990	—	—	Reagan	resignation
85	Thomas B. Wells	GA/MD	1945–present	1986–2011	1997 2000–2004	2011–2022	Reagan G.W. Bush (2001 reappointment)	retirement
86	Robert Ruwe	VA	1941–2022	1987–2002	—	2002–2020	Reagan	retirement
87	Laurence Whalen	OK	1944–present	1987–2002	—	2002–2018	Reagan	retirement
88	John O. Colvin	OH	1946–2024	1988–2003 2004–2016	2006–2012 2013	2016–2024	Reagan G.W. Bush (2004 reappointment)	death
90	Renato Beghe	NY	1933–2012	1991–2003	—	2003–2012	G.H.W. Bush	death
91	Carolyn Chiechi	MD	1943–present	1992–2007	—	2007–2018	G.H.W. Bush	retirement
92	David Laro	MI	1942–2018	1992–2007	—	2007–2018	G.H.W. Bush	death
99	Harry Haines	MT	1939–present	2003–2009	—	2009–2016	G.W. Bush	retirement
100	Robert Wherry	CO	1944–present	2003–2014	—	2014–2018	G.W. Bush	retirement
101	Diane Kroupa	MN	1955–present	2003–2014	—	—	G.W. Bush	resignation

Succession of seats

The court has 19 seats for active judges, numbered in the order in which they were initially filled. Judges who assume senior status enter a kind of retirement in which they remain on the bench but vacate their seats, thus allowing the U.S. President to appoint new judges to fill their seats.

Seat 1 Established on June 2, 1924 by the Revenue Act of 1924 as a member of the Board of Tax Appeals Korner Jr. NC 1924–1927 Siefkin IL 1927–1929 McMahon WI 1929–1936 Miller NC 1936–1937 Kern IN 1937–1961 Hoyt CO 1962–1973 Wilbur MD 1974–1986 Wells GA/MD 1986–2011 Nega IL 2013–present

Seat 2 Established on June 2, 1924 by the Revenue Act of 1924 as a member of the Board of Tax Appeals Lansdon KS 1924–1934 Turner AR 1934–1962 Dawson MD 1962–1985 Williams VA 1985–1990 Beghe NY 1991–2003 Haines MT 2003–2009 Kerrigan MA 2012–present

Seat 3 Established on June 2, 1924 by the Revenue Act of 1924 as a member of the Board of Tax Appeals Littleton TN 1924–1929 Seawell NC 1929–1936 Disney OK 1936–1951 Withey MI 1952–1972 Wiles MO 1972–1984 Wright VT 1984–1996 Marvel MD 1998–2019 Marshall VA 2020–present

Seat 4 Established on June 2, 1924 by the Revenue Act of 1924 as a member of the Board of Tax Appeals Marquette MT 1924–1935 Tyson MS 1935–1950 Tietjens OH 1950–1971 Goff OK 1971–1986 Whalen OK 1987–2002 Wherry CO 2003–2014 Pugh VA 2014–present

Seat 5 Established on June 2, 1924 by the Revenue Act of 1924 as a member of the Board of Tax Appeals Smith MA 1924–1946 LeMire MO 1946–1956 Train DC 1957–1965 Irwin NC 1968–1983 Swift CA/VA 1983–2008 Lauber DC 2013–2020 Weiler LA 2020–present

Seat 6 Established on June 2, 1924 by the Revenue Act of 1924 as a member of the Board of Tax Appeals Sternhagen IL 1924–1946 Johnson TX 1946–1956 Forrester MO 1957–1976 Chabot MD 1978–2001 Goeke IL 2003–2018 Toro VA 2019–present

Seat 7 Established on June 2, 1924 by the Revenue Act of 1924 as a member of the Board of Tax Appeals Trammell FL 1924–1936 Hill WA 1936–1953 Baar IL 1954 Pierce IL 1955–1967 Quealy VA 1969–1980 Parker VA 1980–1995 Gale VA 1996–2023 vacant n/a 2023–present

Seat 8 Established on June 2, 1924 by the Revenue Act of 1924 as a member of the Board of Tax Appeals Trussell MN 1924–1931 Leech PA 1932–1952 Bruce KY 1952–1967 Sterrett MD 1968–1988 Colvin VA 1988–2016 Jones LA 2019–present

Seat 9 Established on June 2, 1924 by the Revenue Act of 1924 as a member of the Board of Tax Appeals Hamel DC 1924–1925 Arundell OR 1925–1955 Atkins MD 1955–1972 Hall CA 1972–1981 Cohen CA 1982–2012 Ashford VA 2014–present

Seat 10 Established on June 2, 1924 by the Revenue Act of 1924 as a member of the Board of Tax Appeals Morris UT 1925–1937 Opper NY 1938–1964 Tannenwald NY 1965–1983 Jacobs MD 1984–1999 Holmes NY 2003–2018 vacant n/a 2018–present

Seat 11 Established on June 2, 1924 by the Revenue Act of 1924 as a member of the Board of Tax Appeals Phillips NY 1925–1931 Goodrich DC 1931–1935 Mellott KS 1935–1945 Harlan OH 1946–1949 Raum MA 1950–1978 Nims NJ 1979–1992 Chiechi MD 1992–2007 Gustafson VA 2008–2022 vacant n/a 2022–present

Seat 12 Established on June 2, 1924 by the Revenue Act of 1924 as a member of the Board of Tax Appeals Green IA 1925–1929 Matthews GA 1930–1936 Harron CA 1936–1960 Scott AL 1960–1982 Clapp RI 1983–1993 Foley CA/MD 1995–present

Seat 13 Established on June 2, 1924 by the Revenue Act of 1924 as a member of the Board of Tax Appeals Love TX 1925–1933 Adams TX 1933–1935 Arnold IL 1935–1950 Rice FL 1950–1958 Drennen WV 1958–1980 Ekman CT 1980–1982 Hamblen VA 1982–1996 Thornton VA 1998–2021 vacant n/a 2021–present

Seat 14 Established on June 2, 1924 by the Revenue Act of 1924 as a member of the Board of Tax Appeals Milliken [note 1] AZ 1926–1929 Black TX 1929–1953 Fisher MD 1954–1965 Simpson IL 1965–1987 Ruwe VA 1987–2002 Kroupa MN 2003–2014 Urda IN 2018–present

Seat 15 Established on June 2, 1924 by the Revenue Act of 1924 as a member of the Board of Tax Appeals Murdock [note 1] PA 1926–1961 Fay PA 1961–1985 Parr MD 1985–2001 Morrison VA 2008–2023 vacant n/a 2023–present

Seat 16 Established on June 2, 1924 by the Revenue Act of 1924 as a member of the Board of Tax Appeals Van Fossan [note 1] OH 1926–1955 Mulroney IA 1955–1966 Featherston VA 1967–1983 Gerber VA 1984–2006 Paris DC 2008–2023 vacant n/a 2023–present

Seat 17 Established on October 13, 1980 by 96 Stat. 439 Whitaker MI 1982–1989 Halpern DC 1990–2015 Copeland TX 2018–present

Seat 18 Established on October 13, 1980 by 96 Stat. 439 Körner III MD 1982–1992 Laro MI 1992–2007 Buch VA 2013–present

Seat 19 Established on October 13, 1980 by 96 Stat. 439 Shields TN 1982–1994 Vasquez TX 1995–2018 Greaves DC 2020–present

Notes

1. Milliken, Murdock and Van Fossan succeeded original board members Graupner, Ivins and James, but as they were appointed as a group, it is unclear who succeeded whom.

Past special trial judges

• James M. Gussis (1970–1994)
• Joseph N. Ingolia (1970–1977)
• Charles R. Johnston (1970–1980)
• John H. Sacks (1970–1977)
• Randolph F. Caldwell Jr. (1971–1985)
• Lehman C. Aarons (1975–1986)
• Murray H. Falk (1975–1981)
• Francis J. Cantrel (1977–1994)
• Fred S. Gilbert Jr. (1977–1984)
• Edna G. Parker (1977–1980; elevated to a regular seat on the Tax Court)
• John Pajak (1979–2005)
• Marvin F. Peterson (1979–1994; Chief Special Trial Judge, 1987–1994)
• Darrell D. Hallett (1980–1983)
• Fred R. Tansill (1980–1986)
• Lee M. Galloway (1981–1993)
• Helen A. Buckley (1983–1994)
• Joan Seitz Pate (1983–1994)
• Hu S. Vandervort (1984–1989)
• D. Irvin Couvillion (1985–2008)
• Stanley Goldberg (1985–2010)
• Carleton Powell (1985–2007)
• Norman H. Wolfe (1985–2005)
• Larry L. Nameroff (1986–2000)
• Daniel J. Dinan (1991–2003)
• Robert Armen (1993–2019)
• John F. Dean (1994–2014)
• Daniel A. Guy Jr. (2012–2022)
• Eunkyong Choi (2021–2023)

References

Citations

1. U.S. Constitution., article I, section 8, cl. 9.
2. See 26 U.S.C.   § 7441.
3. 357 U.S. 63 (1958), affirmed on rehearing, 362 U.S. 145 (1960).
4. Richard A. Levine, Theodore D. Peyser & David A. Weintraub, Tax Court Litigation, Tax Management Portfolio, Volume 630, Bloomberg BNA (4th ed. 2012).
5. Revenue Act of 1924, sec. 900, Ch. 234, 43 Stat. 253, 336 et seq. (June 2, 1924).
6. Revenue Act of 1924, sec. 900(d), Ch. 234, 43 Stat. 253, 337 (June 2, 1924).
7. "Newly Appointed Tax Board To Be Organized At Once", The Baltimore Sun (July 4, 1924), p. 6.
8. Reports of the United States Board of Tax Appeals, Volume 1, p. 3 (Government Printing Office, 1926)
9. Revenue Act of 1924, sec. 900(k), Ch. 234, 43 Stat. 253, 338 (June 2, 1924).
10. U.S. Tax Court Building, U.S. General Services Administration, accessed September 13, 2009.
11. Reports of the United States Board of Tax Appeals, Volume 1, p. 1 (Government Printing Office, 1926)
12. Old Colony Trust Co. v. Commissioner, 279 U.S. 716 (1929), at .
13. Revenue Act of 1942, sec. 504(a), Pub. L. 753, Ch. 619, 56 Stat. 798, 957 (October 21, 1942).
14. "Search". University of North Texas Libraries.
15. "FREYTAG ET AL. v. COMMISSIONER OF INTERNAL REVENUE". 1991. p. 891. 501 U.S. 868 (1991).
16. Id. at 891.
17. Id. at 892.
18. Id. at 890–91.
19. See 26 U.S.C.   § 7443.
20. 501 U.S. 868, 912 (1991), at https://scholar.google.com/scholar_case?case=1508365253681917692&q=Freytag+commissioner&hl=en&as_sdt=3,44. (Scalia, J., concurring in part and concurring in the judgment).
21. Id.
22. 488 U.S. 361, 427 (1989) (Scalia, J., dissenting) (stating that the Court "fails to recognize that this case is not about commingling, but about the creation of a new Branch altogether, a sort of junior varsity Congress.").
23. 487 U.S. 654, 697 (1988) (Scalia, J., dissenting) ("Frequently an issue of this sort will come before the Court clad, so to speak, in sheep's clothing: the potential of the asserted principle to effect important change in the equilibrium of power is not immediately evident, and must be discerned by a careful and perceptive analysis. But this wolf comes as a wolf.").
24. Peter L. Strauss, Free Enterprise Fund v. Public Company Accounting Oversight Board, 62 Vand. L. Rev. En Banc 51, 57 (2009) (reporting hearing this comment firsthand).
25. United States Policy and Supporting Positions, page 2. Committee on Homeland Security and Government Affairs, United States Senate, 110th Congress, 2d Session (November 12, 2008). Available: http://www.gpoaccess.gov/plumbook/2008/index.html .
26. United States Policy and Supporting Positions. Committee on Oversight and Government Reform, United States House, 112th Congress, 2d Session (December 1, 2012). Available: http://www.gpo.gov/fdsys/pkg/GPO-PLUMBOOK-2012/content-detail.html .
27. Section 441, Protecting Americans from Tax Hikes Act of 2015, Division Q of the Consolidated Appropriations Act, 2016 (December 18, 2015) (text added at the end of section 7441 of the Internal Revenue Code of 1986).
28. 26 U.S.C.   § 7443.
29. See 26 U.S.C.   § 7482(a)(1).
30. See 26 U.S.C.   § 7463(a).
31. See 26 U.S.C.   § 7463(b), which states: "A decision entered in any case in which the proceedings are conducted under this section shall not be reviewed in any other court and shall not be treated as a precedent for any other case."
32. See 26 U.S.C.   § 7422(a),(e) with regard to the first two courts; 11 U.S.C.   § 105(a),(e) with regard to the latter.
33. See 26 U.S.C.   § 7422(a).
34. See Steve R. Johnson, "The Phoenix and the Perils of the Second Best: Why Heightened Appellate Deference to Tax Court Decisions is Undesirable," 77 Oregon Law Review, 235, 239–242 (Spring 1998) for a review of federal court jurisdiction including, especially, as to the Bankruptcy Court.
35. See Johnson, op.cit.; David F. Shores, "Deferential Review of Tax Court Decisions: Dobson Revisited," 49 Tax Lawyer, 629 (Spring 1996); David F. Shores, "Rethinking Deferential Review of Tax Court Decisions," 53 Tax Lawyer 35 (Fall 1999); and Andre Smith, "Deferential Reviews of Tax Court Decisions of Law: Promoting Expertise, Uniformity, and Impartiality," 58 Tax Lawyer 361, for a useful exchange on different views of the matter.
36. 26 U.S.C.   § 7452. Although, as explained below, the "Commissioner of Internal Revenue" is the proper party to be sued in Tax Court, the statute actually states that the "Secretary" is represented by the IRS Chief Counsel (or delegate). However, the term "Secretary" is defined in 26 U.S.C.   § 7701(a)(11)(B) as the "Secretary of the Treasury or his delegate." Further, the term "or his delegate" is defined (in this context) at 26 U.S.C.   § 7701(a)(12)(A)(i) as "any officer, employee or agency of the Treasury Department duly authorized by the Secretary of the Treasury directly, or indirectly by one or more redelegations of authority [ . . . . ]"
37. See generally 26 U.S.C.   § 6212.
38. See generally 26 U.S.C.   § 6211
39. See generally 26 U.S.C.   § 6213.
40. 26 U.S.C.   § 6201 through 26 U.S.C.   § 6203.
41. See 26 U.S.C.   § 6321 and 26 U.S.C.   § 6322.
42. See 26 U.S.C.   § 7463.
43. Rule 190, Tax Court Rules
44. "Actions On Decisions (AOD)". apps.irs.gov.
45. See generally 26 U.S.C.   § 7443(a) and (b).
46. 26 U.S.C.   § 7443A (a).
47. 26 U.S.C.   § 7443A (b)(3).
48. See 26 U.S.C.   § 7445.
49. 26 U.S.C. 7443(f)
50. 26 U.S.C. 7447.
51. 26 U.S.C. 7443(c)(1)
52. Judicial Compensation Available https://www.uscourts.gov/judges-judgeships/judicial-compensation .
53. "Judges". United States Tax Court.
54. Maule, James Edward (2000). "Tax Court Judges and Members of the Board of Tax Appeals".

Sources

• Some information on this page is from the web site of the U.S. Tax Court, which, as a publication of the United States government, is in the public domain.

External links

• Official website