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Tax Court Selects Two New STJs

On December 6, 2021, the US Tax Court announced that Adam B. Landy and Eunkyong Choi have each been selected to serve as Special Trial Judges (STJs). They join the existing members of the Tax Court, which include four other STJs, 17 presidentially appointed Judges, and 10 Senior Judges serving on recall.

STJ Landy was previously in private practice in South Carolina from 2010 to 2016 and was a Senior Attorney with the Internal Revenue Service Office of Chief Counsel (in San Francisco and Baltimore) from 2016 until he joined the Tax Court. STJ Choi was also previously in private practice and spent time both teaching and working at low-income taxpayer clinics and serving as the Taxpayer Advocate in the New York City Department of Finance before she joined the Tax Court.

The purpose of STJs is to lessen the workload of the Tax Court and to allow the judges to hear cases with smaller amounts in controversy. The duties of STJs are wide-ranging and include several activities, as reflected in a prior Position Vacancy Announcement.




Judge Foley Assumes The Reins as New Chief Judge of US Tax Court

Following up on our prior post, Judge Maurice B. Foley takes over today as Chief Judge of the US Tax Court (Tax Court). The term as Chief Judge spans two years and involves several statutory and administrative duties, including but not limited to the assignment of cases, appointment of Special Trial Judges, review of draft opinions, and determination of which cases will be reviewed by the full court. For those interested in a historical analysis of the Tax Court, which was recently revised in 2014, see here.




Senior Tax Court Judge Robert A. Wherry, Jr. Retires

On January 3, 2018, Chief Judge Marvel of the US Tax Court (Tax Court) announced that Senior Judge Robert A. Wherry, Jr. fully retired as of January 1, 2018, and would no longer be recalled for judicial service.

Judge Wherry was appointed on April 23, 2003, by President George W. Bush. In 2014, Judge Wherry took senior status and continued to try cases. By statute, the Tax Court is composed of 19 presidentially appointed judges. Judges are appointed for a term of 15 years and after an appointed term has expired, or they reach a specified age, may serve as a “senior judge” if recalled by the Tax Court. The Tax Court also has several special trial judges, who generally preside over small tax cases. (more…)




Tax Court Considering Allowing Remote Testimony

We have previously reported on the various forums in which taxpayers can litigate tax cases, noting that the vast majority of tax cases are litigated in the US Tax Court (Tax Court). The Tax Court is the preferred forum for several reasons, including that the judges are all tax specialists, and taxpayers can litigate their case without having to pay the tax beforehand. Trial sessions and other work of the Tax court are conducted by presidentially appointed judges, senior judges serving on recall and Special Trial Judges. These judges travel nationwide to conduct trials in designated cities.

We have also previously noted important procedural developments and other news from the Tax Court, such as proposals to changes the Court’s rules: Tax Court Considering Requiring Notice of Non-Party Subpoenas, Tax Court Anticipates Releasing Revisions to its Rules in the Near Future and Tax Court Adopts Rules for Judicial Conduct and Judicial Disability Complaints. According to recent media reports, the Tax Court is currently considering whether to use teleconference technology to take testimony from witnesses remotely, rather than requiring a witness’ physical appearance in Court. (more…)




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