Cathy Fung

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: Cathy Fung
	Court: United States Tax Court
Progress
	Confirmed 189 days after nomination.
	Nominated: May 9, 2024
	ABA Rating: N/A
	Questionnaire: Questionnaire
	Hearing: July 10, 2024
	Hearing Transcript: Hearing Transcript
	QFRs: (Hover over QFRs to read more)
	Reported: July 25, 2024
	Confirmed: November 14, 2024
	Vote: 59-37

Cathy Fung is a judge on the United States Tax Court. She was nominated to the court to a fifteen-year term by President Joe Biden (D) on May 9, 2024, and confirmed by the United States Senate on November 14, 2024, by a vote of 59-37. Her current term ends on December 12, 2039.Cite error: Closing </ref> missing for <ref> tag^[1] To see a full list of judges appointed by Joe Biden, 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.

Prior to joining the court, Fung was the Deputy Area Counsel at the Office of Chief Counsel (Large Business & International), Internal Revenue Service.^[2]

Judicial nominations and appointments

United States Tax Court (2024-present)

See also: Federal judges nominated by Joe Biden

On May 9, 2024, President Joe Biden (D) nominated Fung to the United States Tax Court.^[3] Her received commission on December 13, 2024. Fung's current term ends on December 12, 2039.^[4] To read more about the federal nominations process, click here.

Confirmation vote

The U.S. Senate confirmed Fung by a vote of 59-37 on November 14, 2024.^[1] To see a full breakdown of the vote on the official U.S. Senate website, click here.

Fung confirmation vote (November 14, 2024)
Party	Yea	Nay	No vote
Democratic	46	0	1
Republican	9	37	3
Independent	4	0	0
Total	59^[5]	37	4

Senate Finance Committee hearing

The Senate Committee on Finance held hearings on Fung's nomination on July 10, 2024. She was reported to the full Senate on July 25, 2024, after a 19-8 committee vote.^[6]^[1]Click here for a list of other nominees awaiting a committee hearing.

Nomination

On May 9, 2024, President Joe Biden (D) nominated Fung to the United States Tax Court.^[3]

Fung was nominated to replace Judge Joseph H. Gale, who retired on September 30, 2024.^[7]

Biography

Early life and education

Fung was born in California. She earned a bachelor's degree from the University of California, Los Angeles in 1995, a law degree from the University of North Carolina at Chapel Hill School of Law in 2003, an LL.M. Taxation from New York University School of Law in 2004, and an LL.M. in Securities & Financial Regulation from Georgetown University Law Center in 2006.^[2]

Professional career

2024-present: Judge, United States Tax Court
2009-2024: Deputy Area Counsel at the Office of Chief Counsel, Internal Revenue Service,
2006-2009: tax controversy and litigation associate, Dewey Ballantine
2004-2006: attorney-advisor for Judge Robert A. Wherry, Jr., United States Tax Court^[2]

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.

Jurisdiction

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

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).^[8]^[9]

You can find a searchable decision database here.

The federal nomination process

Federal judges are nominated by the president of the United States and confirmed by the Senate. There are multiple steps to the process:

The president nominates an individual for a judicial seat.
The nominee fills out a questionnaire and is reviewed by the Senate Judiciary Committee.
The Senate Judiciary Committee holds a hearing with the nominee, questioning them about things like their judicial philosophy, past rulings or opinions, etc.

As part of this process, the committee sends a blue slip to senators from the home state in which the judicial nomination was received, allowing them to express their approval or disapproval of the nominee.

After the hearing, the Senate Judiciary Committee will vote to approve or return the nominee.

If approved, the nominee is voted on by the full Senate.
If the Committee votes to return the nominee to the president, the president has the opportunity to re-nominate the individual.

The Senate holds a vote on the candidate.

If the Senate confirms the nomination, the nominee receives a commission to serve a lifelong position as a federal judge.
If the Senate does not confirm the nomination, that nominee does not become a judge.