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Tax  |  August 2, 2024
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Another Tax Court nominee heads to the bench

The Senate voted 73-13 on July 29 to confirm Adam Landy for a 15-year term as a judge on the US Tax Court.

 

Landy, who has been serving as a special trial judge for the Tax Court since 2021, was tapped for the post by the White House in February and his nomination cleared the Senate Finance Committee by a vote of 26-1 in June. His confirmation by the full Senate came just four days after lawmakers in that chamber confirmed Kashi Way for his own seat on the bench.

 

Four nominees still on deck

 

With Landy and Way confirmed as judges, there are now four remaining nominees who, if cleared by the Senate, would fill the last of the current vacancies on the 19-seat Tax Court.

 

Rose Jenkins, who was advanced by the Finance Committee in June (along with Landy and Way) is currently an attorney in the office of the IRS Associate Chief Counsel (Procedure and Administration).

 

Jeffrey Arbeit, Cathy Fung, and Benjamin Guider III were cleared by the Finance Committee on July 25. Arbeit has spent the past nine years as a staff lawyer at the Joint Committee on Taxation and previously clerked for a Tax Court judge; Fung, who has worked in the IRS Office of Chief Counsel since 2009 and currently is a deputy counsel, began her legal career as an attorney-advisor at the court; and Guider is an affordable housing lawyer, currently with Longwell Riess.

 

Senate votes on these nominees have not yet been scheduled. With lawmakers now adjourned for a five-week summer recess, floor action is on hold until sometime in September, at the earliest.

 

—

Michael DeHoff

Tax Policy Group

Deloitte Tax LLP

 



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In this issue

Senate sinks procedural motion on Smith-Wyden tax bill, leaves for August recess

Senate appropriators OK $12.3 billion FY 2025 IRS budget, setting up funding fight with House

Another Tax Court nominee heads to the bench

Senate taxwriters mull economic development tax incentives ahead of pending expirations



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