65-752: Charles Dickens Clark (October 7, 1847 – March 15, 1908) was a United States district judge of the United States District Court for the Eastern District of Tennessee and the United States District Court for the Middle District of Tennessee . Born in Laurel Cove, an unincorporated community in Van Buren County , Tennessee , Clark received a Bachelor of Arts degree from Burritt College in 1871 and
130-626: A Bachelor of Laws from Cumberland School of Law (then part of Cumberland University , now part of Samford University ) in 1873. He was on the staff of Confederate States General George G. Dibrell in Richmond , Virginia from 1864 to 1865. He was in private practice in Manchester , Tennessee from 1876 to 1883, and in Chattanooga , Tennessee from 1883 to 1895. Clark was nominated by President Grover Cleveland on December 17, 1894, to
195-414: A certain degree of inherent authority to manage the matters before them, ranging from setting the dates for trials and hearings to holding parties in contempt or otherwise sanctioning them for improper behavior. In other circumstances their actions are dictated by federal law, the federal rules of procedure, or "local" rules created by the specific court system itself. The chief judge of each district court
260-550: A changing workload in that district. Although the number of Supreme Court justices has remained the same for well over a century, the number of court of appeals judges has more than doubled since 1950, and the number of district court judges has increased more than three-fold in that period. In addition, some district court judges serve on more than one court at a time. Unlike the judges of Article III courts, non-Article III judges are appointed for specified terms of office. Examples include United States magistrate judges and judges of
325-649: A district judge can hear appeals and a circuit judge can try cases). Many federal judges serve on administrative panels like the judicial council for their circuit or the Judicial Conference of the United States . Some of the larger circuit courts like the Ninth Circuit hold regular sessions at multiple locations, and randomly select three-judge panels to hear appeals from all sitting circuit judges regardless of duty station. (Videoconferencing
390-478: A federal judge. The primary function of the federal judges is to resolve matters brought before the United States federal courts. Most federal courts in the United States are courts of limited jurisdiction, meaning that they hear only cases for which jurisdiction is authorized by the United States constitution or federal statutes. Federal district courts are authorized to hear a wide range of civil and criminal cases. District court judges are recognized as having
455-453: A first in/first out basis) after the case becomes at issue. When a case is calendared, the parties are notified by the Court of the date, time, and place of trial. Trials are conducted before one judge, without a jury, and taxpayers are permitted to represent themselves if they desire. However, the vast majority of cases are settled by mutual agreement without the necessity of a trial. However, if
520-592: A joint seat on the United States District Court for the Eastern District of Tennessee and the United States District Court for the Middle District of Tennessee vacated by Judge David M. Key . He was confirmed by the United States Senate on January 21, 1895, and received his commission the same day. His service terminated on March 15, 1908, due to his death in Chattanooga. United States federal judge [REDACTED] [REDACTED] In
585-572: A minimum of 10 years of service (70 + 10 = 80). Under section 376 a survivor's annuity to benefit the widow, widower or minor child of the judge may be purchased via a deduction of 2.2% to 3.5% from the retirement benefit. As of 2018 there were 890 authorized Article III judgeships : nine on the Supreme Court, 179 on the courts of appeals, 677 for the US District Courts (includes territorial courts), 16 on
650-539: A number of "special trial judges", who are employees of the court, appointed by the chief judge of the Tax Court, rather than by the President. Special trial judges serve a function similar to that served by United States magistrate judges of the district courts , and may hear cases regarding alleged deficiencies or overpayments of up to $ 50,000. Reappointment, when requested by a Tax Court judge (I.R.C. 7447(b)(3))
715-491: A particular request. (For example, emergency motions might require a response from only one judge assigned to be on duty for a particular time period, but final decisions in important cases require the whole court.) Appeals courts range in size from 6 ( First Circuit ) to 29 ( Ninth Circuit ). Some judges have specific expertise by virtue of which court they sit on. By statute, the United States Court of Appeals for
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#1732797404364780-791: A separate concurrence for four justices in Freytag . These justices dissented as to the Court majority's rationale; they would have characterized the Tax Court's power as "executive" rather than "judicial." Scalia said that to him "it seem[ed]... entirely obvious that the Tax Court, like the Internal Revenue Service, the FCC, and the NLRB, exercises executive power." Notwithstanding Scalia's sharp dissents in landmark separation-of-powers cases such as Mistretta v. United States and Morrison v. Olson , Scalia apparently "describe[d] Freytag as
845-606: A stepping stone to a lucrative position in private practice, the Framers' goal of a truly independent judiciary will be placed in serious jeopardy." Each federal judge serves at a particular "duty station" for the duration of their federal service. This is important because of the relationship among several federal statutes. First, 28 U.S.C. § 456(a) entitles federal judges to reimbursement of transportation and "subsistence" expenses incurred while transacting official business away from their duty stations. Section 456 also prescribes that
910-468: A timely manner. The rule in the Tax Court is that the taxpayer sues the "Commissioner of Internal Revenue," with the taxpayer as "petitioner" and the Commissioner as "respondent." This rule is an example of an exception to the general rule that the proper party defendant in a tax case filed by a taxpayer against the federal government is "United States of America". In the Tax Court, the Commissioner
975-435: A trial is conducted, in due course a report is ordinarily issued by the presiding judge setting forth findings of fact and an opinion. The case is then closed in accordance with the judge's opinion by entry of a decision. Either the petitioner (the taxpayer) or the respondent (the Commissioner of Internal Revenue) may take an appeal from an adverse decision of the Tax Court to the appropriate United States Court of Appeals . In
1040-478: A year (sometimes more than two years) to be reappointed during the Clinton presidency. Trial sessions are conducted and other work of the Court is performed by its judges, by senior judges serving on recall, and by special trial judges. All of the judges have expertise in the tax laws, and are tasked to "apply that expertise in a manner to ensure that taxpayers are assessed only what they owe, and no more". Although
1105-524: Is available "at the option of the taxpayer." These cases are neither appealable nor precedential. At times there have been efforts in Congress and the Tax Bar to create a single national Court of Appeals for tax cases (or make Tax Court decisions appealable to a single existing Court of Appeals), to maintain uniformity in the application of the nation's tax laws (the very reason underlying the creation of
1170-466: Is effective retroactively to the date of the assessment, and encumbers all property and rights to property of the taxpayer. Because of the negative legal consequences ensuing with respect to a statutory assessment (especially the tax lien and the Flora requirement that the taxpayer otherwise pay the full disputed amount and sue for refund), a taxpayer is often well advised to file a Tax Court petition in
1235-529: Is generally pro forma regardless of the political party of the appointing President and the political party of the re-appointing (sitting) President. Each active judge appointed by the President has two law clerks (attorney-advisers) and each senior judge and special trial judge has one law clerk. President George W. Bush was heavily criticized by the U.S. Congress, the Tax Bar, and others when he indicated that he likely would not, or might not, re-appoint Tax Court judges whose terms were expiring (even though
1300-471: Is not named personally. The " Secretary of the Treasury ", the " Department of the Treasury " and the " Internal Revenue Service " are not proper parties. The petition must be timely filed within the allowable time. The Court cannot extend the time for filing, which is set by statute. A $ 60 filing fee must be paid when the petition is filed. Once the petition is filed, payment of the underlying tax ordinarily
1365-459: Is postponed until the case has been decided. In certain tax disputes involving $ 50,000 or less, taxpayers may elect to have the case conducted under the Court's simplified small tax case procedure. Trials in small tax cases generally are less formal and result in a speedier disposition. However, decisions entered pursuant to small tax case procedures are not appealable and are not precedential. Cases are calendared for trial as soon as practicable (on
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#17327974043641430-489: Is responsible for overseeing assignments of judges to cases, following a written policy. For reasons of impartiality, this is typically done by a random drawing or rotation. Judges may also be assigned particular types of cases based on their technical expertise or assigned to cases in a specific geographic location. Appeals courts and the Supreme Court use similar systems, but depending on the type of filing, may assign one, three, all, or some other number of judges to deal with
1495-446: Is sometimes now used to reduce the burden of frequent travel on circuit judges.) The discipline process of federal judges is initiated by the filing of a complaint by any person alleging that a judge has engaged in conduct "prejudicial to the effective and expeditious administration of the business of the courts, or alleging that such judge is unable to discharge all the duties of the office by reason of mental or physical disability." If
1560-491: The Chief Justice of the United States . Chief Justice John Roberts has repeatedly pleaded for an increase in judicial pay, calling the situation "a constitutional crisis that threatens to undermine the strength and independence of the federal judiciary". For some partners at leading law firms , especially in major metropolitan areas, becoming a federal judge can represent a more than 90 percent pay cut. Associates at
1625-536: The United States , a federal judge is a judge who serves on a court established under Article Three of the U.S. Constitution . Often called " Article III judges ", federal judges include the chief justice and associate justices of the U.S. Supreme Court , circuit judges of the U.S. Courts of Appeals , district judges of the U.S. District Courts , and judges of the U.S. Court of International Trade . Federal judges are not elected officials , unlike
1690-452: The United States bankruptcy courts , United States Tax Court , United States Court of Federal Claims , and United States territorial courts . Although the term "non-Article III judges" is used to describe the absence of tenure and salary protection, bankruptcy courts are formally designated as divisions of U.S. District Courts, whose district judges are Article III judicial officers. Moreover, in Freytag v. Commissioner , 501 U.S. 868 (1991),
1755-445: The chief judge of the circuit does not dismiss the complaint or conclude the proceedings, then they must promptly appoint himself or herself, along with equal numbers of circuit judges and district judges, to a special committee to investigate the facts and allegations in the complaint. The committee must conduct such investigation as it finds necessary and then expeditiously file a comprehensive written report of its investigation with
1820-496: The judicial council of the circuit involved. Upon receipt of such a report, the judicial council of the circuit involved may conduct any additional investigation it deems necessary, and it may dismiss the complaint. If a judge who is the subject of a complaint holds their office during good behavior, action taken by the judicial council may include certifying disability of the judge. The judicial council may also, in its discretion, refer any complaint under 28 U.S.C. § 351, along with
1885-452: The president and vice president and U.S. senators and representatives . Instead, they are nominated by the president and confirmed by the Senate. The Constitution gives federal judges life tenure , and they hold their seats until they die, resign, or are removed from office through impeachment . Strictly speaking, the term "federal judge" does not include U.S. magistrate judges or
1950-683: The "principal office" of the Court is located in the District of Columbia , Tax Court judges may sit "at any place within the United States". The judges travel nationwide to conduct trials in various designated cities. The work of the Tax Court has occasionally been interrupted by events. In 2001, a trial session in New York City was canceled due to the September 11 terrorist attacks . In 2005, stops in Miami and New Orleans were canceled due to
2015-543: The Congress has the power to "constitute Tribunals inferior to the supreme Court". The Tax Court specializes in adjudicating disputes over federal income tax , generally prior to the time at which formal tax assessments are made by the Internal Revenue Service . Though taxpayers may choose to litigate tax matters in a variety of legal settings, outside of bankruptcy , the Tax Court is the only forum in which taxpayers may do so without having first paid
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2080-732: The Constitution , not independently via Article Three. These judges are often known as "Article One judges". According to the Appointments Clause of Article Two of the U.S. Constitution , all federal judges, including the judges of the Supreme Court and inferior federal courts created by the Congress, shall be nominated by the president and confirmed by the Senate. The Constitution does not provide any eligibility criteria – such as age, literacy , citizenship , legal education , legal/ bar or any professional certification , and legal/judicial experience – for one to be appointed as
2145-541: The Court of Federal Claims, and the Bankruptcy Court. In the first two instances, the taxpayer bringing the claim generally must have first paid the deficiency determined by the IRS. For the Bankruptcy Court, the tax matter must arise as an issue in a bankruptcy proceeding. Bankruptcy Court appeals are initially to the U.S. District Court. Appeals beyond the U.S. District Courts and the Court of Federal Claims follow
2210-425: The Court. Attorneys who provide evidence of membership and good standing in a state bar or the D.C. bar can be admitted to the bar of the Court without sitting for the Tax Court examination. Tax Court practice is highly specialized and most practitioners are licensed attorneys who specialize in tax controversies. Many Tax Court cases involve disputes over federal income tax and penalties, often after an examination by
2275-618: The District of Columbia is the duty station of all members of the U.S. Supreme Court, the D.C. Circuit, the Federal Circuit, and the U.S. District Court for the District of Columbia. Second, there are several reasons federal judges need to transact official business outside of their regular courthouse. 28 U.S.C. §§ 291 and 292 authorize a broad variety of temporary reassignments of circuit and district judges, both horizontally (i.e., to other circuits or districts) and vertically (so that
2340-658: The Federal Circuit has exclusive appellate jurisdiction for patents, trademarks, and certain employee benefits. Because it geographically covers the headquarters of federal agencies, the judges of the United States Court of Appeals for the District of Columbia Circuit gain special expertise in administrative and constitutional law. Section 1 of Article Three of the U.S. Constitution provides that federal judges "shall hold their Offices during good Behaviour". This clause has long been interpreted to give federal judges life tenure . Federal judges hold their seats until they resign, die, or are removed from office by impeachment . Although
2405-421: The Internal Revenue Service of a taxpayer's return. After issuance of a series of preliminary written notices and a lack of agreement between the taxpayer and the IRS, the IRS formally "determines" the amount of the "deficiency" and issues a formal notice called a "statutory notice of deficiency," or "ninety day letter". In this context, the term "deficiency" is a legal term of art, and is not necessarily equal to
2470-414: The Supreme Court concluded that the judges of the U.S. Tax Court (and their special trial judges) exercise a portion of "the judicial power of the United States." United States Tax Court The United States Tax Court (in case citations , T.C. ) is a federal trial court of record established by Congress under Article I of the U.S. Constitution , section 8 of which provides (in part) that
2535-617: The Tax Court and the grant of national jurisdiction to the Tax Court), but efforts to avoid "hometown results" or inconsistent results due to a lack of expertise have failed. An important reason for the movements to create a single national Court of Appeals for tax cases is that the United States Tax Court does not have exclusive jurisdiction over tax cases. In addition to the Tax Court, federal tax matters can be heard and decided in three other courts: U.S. District Courts,
2600-573: The Tax Court exercises "judicial, rather than executive, legislative, or administrative, power." The Tax Court "remains independent of the Executive and Legislative Branches" in the sense that its decisions are not subject to appellate review by Congress, the President, or for that matter, Article III district courts. The President, however, may remove Tax Court judges, after notice and opportunity for public hearing, for "inefficiency," "neglect of duty," or "malfeasance in office." Justice Scalia penned
2665-622: The U.S. Tax Court "is not an agency of, and shall be independent of, the executive branch of the Government." However, section 7443(f) of the Code still provides that a Tax Court judge may be removed by the President "for inefficiency, neglect of duty, or malfeasance in office". The Tax Court provides a judicial forum in which affected persons can dispute tax deficiencies determined by the Commissioner of Internal Revenue prior to payment of
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2730-589: The US Court of Federal Claims* and nine on the Court of International Trade . The total number of active federal judges is constantly in flux, for two reasons. First, judges retire or die, and a lapse of time occurs before new judges are appointed to fill those positions. Second, from time to time Congress will increase (or, less frequently, decrease) the number of federal judgeships in a particular judicial district, usually in response to shifting population numbers or
2795-404: The amount of unpaid tax (although it usually is). The deficiency is generally the excess of the amount the IRS contends is the correct tax over the amount the taxpayer showed on the return—in both cases, without regard to how much has actually been paid. Upon issuance of the statutory notice of deficiency (after IRS determination of the tax amount, but before the formal IRS assessment of the tax),
2860-522: The appointment of the first twelve appointees, of which seven were appointed from private life and five from the Bureau of Internal Revenue. Additional members were appointed in the fall, and the Board when fully constituted originally had 16 members, with Charles D. Hamel serving as the first Chairman. The Board was initially established as an "independent agency in the executive branch of the government." It
2925-420: The case of an appeal by the taxpayer, a bond is normally required in order to avoid enforcement action during the pendency of the appeal. Instead of taking an appeal, the Internal Revenue Service may issue an "Action on Decision" indicating the Commissioner's "non-acquiescence" in the decision, meaning that the Commissioner will not follow the decision in subsequent cases. In such cases, the Commissioner hopes for
2990-621: The court. In 1962, Secretary of the Treasury Douglas Dillon appealed to the General Services Administration (GSA) to incorporate funds for the design of a new building in its upcoming budget. The GSA allocated $ 450,000, and commissioned renowned architect Victor A. Lundy , who produced a design that was approved in 1966. However, funding constraints brought on by the Vietnam War delayed
3055-638: The courts after the administrative inquiry of the Board has been had and decided." In 1942, Congress passed the Revenue Act of 1942 , renaming the Board as the "Tax Court of the United States". With this change, the Members became Judges and the Chairman became the Presiding Judge. By 1956, overcrowding and the desire to separate judicial and executive powers led to initial attempts to relocate
3120-508: The current United States Tax Court is an "Article I legislative court" that "exercises a portion of the judicial power of the United States." The Court explained the Tax Court "exercises judicial power to the exclusion of any other function" and that it "exercises its judicial power in much the same way as the federal district courts exercise theirs." This "exclusively judicial role distinguishes it from other non-Article III tribunals that perform multiple functions." Thus, Freytag concluded that
3185-703: The disputed amounts. The jurisdiction of the Tax Court includes, but is not limited to the authority to hear: Congress amended the Internal Revenue Code, now codified in Internal Revenue Code section 7482, providing that decisions of the Tax Court may be reviewed by the applicable geographical United States Court of Appeals other than the Court of Appeals for the Federal Circuit. (See Article I and Article III tribunals ). "Small Tax Cases" are conducted under Internal Revenue Code section 7463, and generally involve amounts in controversy of $ 50,000 or less for any one tax year. The "Small Tax Case" procedure
3250-411: 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 first be paid and that the party then file suit to recover the contested amount paid (the "full payment rule" of Flora v. United States ). The first incarnation of the Tax Court
3315-508: The effects of hurricanes which had struck shortly before their scheduled visit to each city. The Tax Court's judges serve 15-year terms, subject to presidential removal during the term for "[I]nefficiency, neglect of duty, or malfeasance in office." The mandatory retirement age for judges is 70. The judges' salaries are set at the same rate as "[J]udges of the district courts of the United States", currently $ 243,300 annually. As of November 14, 2024 : As of July 29, 2024 ,
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#17327974043643380-440: The financial blow is to spend only a few years on the bench and then return to private practice or go into private arbitration, but such turnover creates a risk of a revolving door judiciary subject to regulatory capture . Roberts has warned that "judges are no longer drawn primarily from among the best lawyers in the practicing bar" and "If judicial appointment ceases to be the capstone of a distinguished career and instead becomes
3445-415: The first judge whose re-appointment President Bush called into question, Judge John O. Colvin, was appointed by President Ronald Reagan ). President Bill Clinton also was criticized for not acting timely to re-appoint Tax Court judges, having allowed one sitting Chief Judge's term to expire, thus requiring the Tax Court to elect a new Chief Judge. Additionally, several Tax Court judges had to wait more than
3510-575: The judges of lesser federal tribunals such as the U.S. Bankruptcy Courts , the U.S. Court of Federal Claims , the U.S. Court of Appeals for the Armed Forces , the U.S. Court of Appeals for Veterans Claims , the U.S. Tax Court , and other " Article One tribunals ". Nor does it apply to the administrative law judges of federal government agencies. Although these judges serve on courts of the federal government, they do not have life tenure, and their authority derives from Congress via Article One of
3575-497: The largest U.S. law firms with judicial clerkship experience already earn as much as a federal judge in their first year as full-time associates. When those attorneys eventually become experienced partners and reach the stage in life where one would normally consider switching to public service, their interest in joining the judiciary is tempered by the prospect of a giant pay cut back to what they were making 10 to 20 years earlier (adjusted for inflation). One way for attorneys to soften
3640-839: The legal orthodoxy is that judges cannot be removed from office except by Congressional impeachment, several legal scholars, including William Rehnquist , Saikrishna Prakash , and Steven D. Smith, have argued that the Good Behavior Clause may, in theory, permit removal by way of a writ of scire facias filed before a federal court, without resort to impeachment. Deaths of United States federal judges in active service may also have profound political and procedural effects, as such circumstances present substantially less opportunity for preparation for an orderly succession. As of 2024, federal judges' annual salaries are: $ 246,300 for district judges, $ 257,900 for circuit judges, $ 298,500 for associate Supreme Court justices , and $ 312,200 for
3705-517: The opportunity to litigate the matter in another circuit where he will have a better chance of obtaining reversal on appeal. The Tax Court is composed of 19 judges appointed by the President and confirmed by the Senate . Former judges whose terms have ended may become "senior judges", able to return and assist the court by hearing cases while serving on recall. In addition, the court is assisted by
3770-418: The record of any associated proceedings and its recommendations for appropriate action, to the Judicial Conference of the United States . The Judicial Conference may exercise its authority under the judicial discipline provisions as a conference, or through a standing committee appointed by the chief justice. Judges who meet their age and service requirements may retire and will then earn their final salary for
3835-691: The remainder of their life, plus cost-of-living increases. The "Rule of 80" is the commonly used shorthand for the age and service requirement for a judge to retire, or assume senior status , as set forth in Title 28 of the U.S. Code, section 371(c). Beginning at age 65, judges may retire at their current salary, or take senior status, after performing 15 years of active service as an Article III judge (65 + 15 = 80). A sliding scale of increasing age and decreasing service (66 + 14, 67 + 13, 68 + 12, 69 + 11) results in eligibility for retirement compensation at age 70 with
3900-551: The same path as those from the U.S. Tax Court as described above. With this number of courts involved in making legal determinations on federal tax matters, some observers express concern that the tax laws can be interpreted differently for like cases. The Chief Counsel of the Internal Revenue Service or his delegate represents the executive branch in the Tax Court. The Tax Court permits persons who are not attorneys to be admitted to practice (to represent taxpayers) by applying for admission and passing an examination administered by
3965-502: The single worst opinion of his incumbency" on the U.S. Supreme Court. Although the 2008 U.S. government directory of executive and legislative appointed officers ("the Plum Book") categorized the Tax Court as part of the legislative branch, the 2012 revised version removed the Tax Court and listed it under neither the legislative nor the executive branches. Under an amendment to the Internal Revenue Code of 1986 enacted in late 2015,
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#17327974043644030-572: The start of construction until 1972. The Tax Court was again renamed to its current formal designation in the Tax Reform Act of 1969 , changing it from an historically administrative court to a full judicial court. The completed United States Tax Court Building was dedicated on November 22, 1974, the fiftieth anniversary of the Revenue Act that created the court. In 1991, the U.S. Supreme Court in Freytag v. Commissioner stated that
4095-509: The taxpayer generally has 90 days to file a Tax Court petition for "redetermination of the deficiency". If no petition is timely filed, the IRS may then statutorily "assess" the tax. To "assess" the tax in this sense means to administratively and formally record the tax on the books of the United States Department of the Treasury . This formal statutory assessment is a critical act, as the statutory tax lien that later arises
4160-654: Was housed in the Internal Revenue Service Building in the Federal Triangle . The first session of the Board of Tax Appeals spanned July 16, 1924 to May 31, 1925. In 1929, the United States Supreme Court ruled that the Board of Tax Appeals was not a "court," but was instead "an executive or administrative board, upon the decision of which the parties are given an opportunity to base a petition for review to
4225-536: Was the " U.S. Board of Tax Appeals ", established by Congress in the Revenue Act of 1924 (also known as the Mellon tax bill) in order to address the increasing complexity of tax-related litigation. Those serving on the Board were simply designated as "members." The members of the Board were empowered to select, on a biennial basis, one of their members as "chairman." In July 1924, President Calvin Coolidge announced
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