In a June 14, 2016 press release (available here), Chief Judge L. Paige Marvel of the United States Tax Court announced the adoption of rules for judicial conduct and judicial disability complaints. The rules conform with the Rules for Judicial Conduct and Judicial Disability Proceedings promulgated by the Judicial Conference of the United States. Links to the rules can be found here.
On a somewhat related point, at least one taxpayer has filed a motion for reconsideration related to an unfavorable ruling made by former Judge Diane L. Kroupa. It remains to be seen how the Tax Court will deal with that motion and the fall-out from Judge Kroupa’s criminal indictment for tax evasion while she was a Tax Court judge. Prior coverage of Judge Kroupa’s indictment for tax evasion can be found here.
