Alina Marshall

Tax Court
	Federal Circuit
Judgeships
	Posts: 19
	Judges: 19
	Vacancies: 0
Judges
	Chief: Kathleen Kerrigan
	Active judges: Jeffrey Arbeit, Tamara Ashford, Ronald L. Buch, Elizabeth Ann Copeland, Maurice B. Foley, Cathy Fung, Travis A. Greaves, Benjamin Guider, Rose Jenkins, Courtney Dunbar Jones, Kathleen Kerrigan, Adam Landy, Alina Marshall, Joseph W. Nega, Cary Douglas Pugh, Emin Toro, Patrick J. Urda, Kashi Way, Christian Weiler; Senior judges:; Mary Ann Cohen, Joseph Robert Goeke, David Gustafson, James S. Halpern, Mark V. Holmes, Albert G. Lauber, L. Paige Marvel, Richard T. Morrison, Elizabeth Crewson Paris, Michael B. Thornton, Juan F. Vasquez

Nomination Tracker
Nominee Information
	Name: Alina Marshall
	Court: United States Tax Court
Progress
	Confirmed 268 days after nomination.
	Nominated: November 19, 2019
	ABA Rating: Not rated by the ABA
	Questionnaire:
	Hearing: July 21, 2020
	QFRs: (Hover over QFRs to read more)
	Reported: August 3, 2020
	Confirmed: August 13, 2020
	Vote: Voice vote

Alina Ionescu Marshall is a judge on the United States Tax Court. She was nominated by President Donald Trump (R) on November 19, 2019, and confirmed by the U.S. Senate on August 13, 2020, by voice vote. To see a full list of judges appointed by Donald Trump, click here.

The United States Tax Court is an Article I federal trial court established by Congress under Article I of the U.S. Constitution. To learn more about the court, click here.

Marshall was counsel to the chief judge of the United States Tax Court in Washington, D.C. from 2013 to 2020.

Judicial nominations and appointments

United States Tax Court (2020-present)

See also: Federal judges nominated by Donald Trump

On November 19, 2019, President Donald Trump (R) nominated Marshall to a seat on the United States Tax Court. The U.S. Senate confirmed Marshall by voice vote on August 13, 2020.^[1] She assumed office on August 24, 2020.^[2] To read more about the federal nominations process, click here.

Confirmation vote

The U.S. Senate confirmed Marshall on August 13, 2020, by voice vote.^[1]

Senate Finance Committee hearing

Marshall had a hearing before the United States Senate Committee on Finance on July 21, 2020. The committee voted to advance Marshall's nomination to the full Senate on August 3, 2020.^[1]

Nomination

On November 6, 2019, President Donald Trump (R) announced his intent to nominate Marshall to a seat on the United States Tax Court.^[3] The president officially nominated Marshall on November 19, 2019.^[1]

Marshall was nominated to replace Judge L. Paige Marvel.^[1]

Early life and education

Marshall was born in Romania. She earned her B.A., cum laude, from Yale University and her J.D., cum laude, from the University of Pennsylvania Law School, where she was Order of the Coif. During her legal studies, Marshall served as an editor on the University of Pennsylvania Law Review.^[3]^[2]

Professional career

At the time of her nomination to serve as a judge on the United States Tax Court, Marshall was counsel to the chief judge of the United States Tax Court in Washington, D.C. Before that, Marshall practiced tax law at West & Feinberg, P.C. and Freshfields Bruckhaus Deringer US LLP. She also previously worked as a law clerk on the U.S. Tax Court.^[3]

About the 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.

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."^[4]