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Jeffrey Arbeit
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2024 - Present
2039
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Jeffrey Arbeit is a judge on the United States Tax Court. He was nominated to the court by President Joe Biden (D) on May 9, 2024, and confirmed by the United States Senate on September 25, 2024, by voice vote.[1][2][3] 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, Arbeit was a legislation counsel with the staff of the Joint Committee on Taxation.[4][1]
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 Arbeit to the United States Tax Court.[1] Arbeit received commission on October 3, 2024.[3] To read more about the federal nominations process, click here.
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| Nominee Information |
| Name: Jeffrey Arbeit |
| Court: United States Tax Court |
| Progress |
| Confirmed 139 days after nomination. |
 Nominated: May 9, 2024
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| ABA Rating: N/A
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| Questionnaire: Questionnaire |
| Hearing: July 10, 2024
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| Hearing Transcript: Hearing Transcript |
| QFRs: (Hover over QFRs to read more) |
| Reported: July 25, 2024
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| Confirmed: September 25, 2024
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| Vote: Voice vote
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Confirmation vote
The U.S. Senate confirmed Arbeit on September 25, 2024, by voice vote.<cong/>
Senate Finance Committee hearing
The Senate Committee on Finance held hearings on Arbeit's nomination on July 10, 2024. He was reported to the full Senate on July 25, 2024, after a 27-0 committee vote.[5][2] Click here for a list of other nominees awaiting a committee hearing.
Nomination
On May 9, 2024, President Joe Biden (D) nominated Arbeit to the United States Tax Court.[1]
Arbeit was nominated to replace Judge Michael B. Thornton, who assumed senior status on January 1, 2021.[6]
Biography
Education
Arbeit earned a bachelor's degree from Brown University, a J.D. from Boston University School of Law, and an LL.M. from New York University School of Law[3]
Professional career
- 2024-present: Judge, United States Tax Court
- 2015-2024: Nonpartisan staff of the Joint Committee on Taxation of the United States Congress
- 2011-2015: Sullivan & Cromwell, LLP
- 2009-2011: Clerk for James S. Halpern of the United States Tax Court[3]
About the court
| Tax Court |
|---|
| Federal Circuit |
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| 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).[7][8]
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.
See also
External links
- Search Google News for this topic
- United States Tax Court
- Biography from the United States Tax Court
Footnotes
- ↑ 1.0 1.1 1.2 1.3 The White House, "Nominations Sent to the Senate," May 9, 2024
- ↑ 2.0 2.1 Congress.gov, "PN1743 — Jeffrey Samuel Arbeit — United States Tax Court," July 25, 2024
- ↑ 3.0 3.1 3.2 3.3 United States Tax Court, "Judges," October 3, 2024
- ↑ The White House, "President Biden Announces Key Nominees," May 9, 2024
- ↑ United States Senate Committee on Finance, "Results of Executive Session to Consider Favorably Reporting the Nominations of Jeffrey Samuel Arbeit, of the District of Columbia, to be a Judge of the United States Tax Court for a term of fifteen years; Benjamin A. Guider III, of Louisiana, to be a Judge of the United States Tax Court for a term of fifteen years; and Cathy Fung, of California, to be a Judge of the United States Tax Court for a term of fifteen years.," July 25, 2024
- ↑ United States Tax Court, "Michael B. Thornton," accessed May 10, 2021
- ↑ United States Tax Court, "Mission," accessed May 8, 2021
- ↑ United States Tax Court, "History," accessed May 8, 2021
| Political offices | ||
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| Preceded by Michael B. Thornton |
United States Tax Court 2024-Present |
Succeeded by - |
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