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Jeffrey Arbeit

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Jeffrey Arbeit

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United States Tax Court
Tenure

2024 - Present

Term ends

2039

Years in position

0

Predecessor

Education

Bachelor's

Brown University

Law

New York University School of Law

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.

Nomination Tracker
Fedbadgesmall.png
Nominee Information
Name: Jeffrey Arbeit
Court: United States Tax Court
Progress
Confirmed 139 days after nomination.
ApprovedANominated: May 9, 2024
ApprovedAABA Rating: N/A
Questionnaire: Questionnaire
ApprovedAHearing: July 10, 2024
Hearing Transcript: Hearing Transcript
QFRs: (Hover over QFRs to read more)
ApprovedAReported: July 25, 2024 
ApprovedAConfirmed: September 25, 2024
ApprovedAVote: Voice vote


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
US-TaxCourt-Shield-BW.svg
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).[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

Footnotes

Political offices
Preceded by
Michael B. Thornton
United States Tax Court
2024-Present
Succeeded by
-