Emin Toro
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2019 - Present
2034
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Emin Toro is a judge on the United States Tax Court. On April 10, 2018, President Donald Trump nominated Toro to serve as an Article I federal judge on this court. The U.S. Senate confirmed Toro on August 1, 2019, by voice vote.[1][2] 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.
Toro was previously an attorney in private practice with Covington & Burling LLP. [3]
Judicial nominations and appointments
U.S. Tax Court
- See also: Federal judges nominated by Donald Trump
On April 10, 2018, President Donald Trump (R) nominated Toro to serve as an Article I federal judge on the United States Tax Court. The U.S. Senate confirmed Toro on August 1, 2019, by voice vote.[1][2]
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| Nominee Information |
| Name: Emin Toro |
| Court: United States Tax Court |
| Progress |
| Confirmed 478 days after nomination. |
 Nominated: April 10, 2018
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| ABA Rating: N/A
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| Questionnaire: [N/A Questionnaire] |
| Hearing: May 9, 2019
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| QFRs: [N/A QFRs] (Hover over QFRs to read more) |
| Reported: May 23, 2019
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| Confirmed: August 1, 2019
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| Vote: Voice vote
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Confirmation vote
The U.S. Senate confirmed Toro on August 1, 2019, by voice vote.[2]
Senate Finance Committee hearing
The United States Senate Committee on Finance held a hearing on Toro's nomination on May 9, 2019. The committee voted 28-0 to advance Toro's nomination to the full Senate on May 23, 2019.[2][4]
Nomination
President Trump nominated Toro to the United States Tax Court on April 10, 2018.[3] The nomination was returned to the president at the sine die adjournment of the 115th Congress on January 3, 2019.[5]
President Trump resubmitted Toro's nomination, sending it to the Senate on February 6, 2019.[6]
Toro was nominated to succeed Judge Joseph Robert Goeke, who assumed senior status on April 21, 2018.[2]
Education
Toro received his undergraduate degree from Palm Beach Atlantic University and his J.D. from University of North Carolina School of Law.[3]
Professional career
At the time of his nomination, Toro was in private practice with Covington & Burling LLP. He previously served as law clerk to Judge Karen LeCraft Henderson on the United States Court of Appeals for the District of Columbia Circuit and to Justice Clarence Thomas on the United States Supreme Court.[7]
About the court
| 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: |
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."[8]
See also
External links
Footnotes
- ↑ 1.0 1.1 Congress.gov, "PN1804 — Emin Toro — United States Tax Court," accessed February 7, 2019
- ↑ 2.0 2.1 2.2 2.3 2.4 Congress.gov, "PN368 — Emin Toro — United States Tax Court," accessed May 20, 2019
- ↑ 3.0 3.1 3.2 White House, "Ten Nominations Sent to the Senate Today," April 10, 2018
- ↑ Senate Finance Committee, "Results of Executive Session to Consider Favorably Reporting the Nominations of David Fabian Black, of North Dakota, to be Deputy Commissioner of Social Security for a term expiring January 19, 2025 and Emin Toro, of Virginia, to be a Judge of the United States Tax Court for a term of fifteen years," May 23, 2019
- ↑ Under Senate Rule XXXI, paragraph 6 of the Standing Rules of the Senate, pending nominations are returned to the president if the Senate adjourns sine die or recesses for more than 30 days. Congressional Research Service, "Senate Consideration of Presidential Nominations: Committee and Floor Procedure," April 11, 2017
- ↑ White House, "Twelve Nominations Sent to the Senate," February 6, 2019
- ↑ White House, "President Donald J. Trump Announces Twelfth Wave of Judicial Nominees, Twelfth Wave of United States Attorneys, and Sixth Wave of United States Marshals," April 10, 2018
- ↑ United States Tax Court, About the Court
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Federal courts:
Fourth Circuit Court of Appeals • U.S. District Court: Eastern District of Virginia, Western District of Virginia • U.S. Bankruptcy Court: Eastern District of Virginia, Western District of Virginia
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