Tax Court Cases Stall as IRS Enforcement Grows, Vacancies Linger

Jan. 30, 2024, 9:44 AM UTC

Vacancies on the US Tax Court doubled in the last year, leaving the court with fewer confirmed judges and no picks by President Joe Biden to handle a bevy of cases expected to grow as the IRS amps up enforcement.

The court has 19 Senate-confirmed judges when fully staffed but only 13 judges currently serve 15-year terms, working alongside senior and special trial judges to handle thousands of cases, some requiring lengthy trials. Seven of the 13 remaining judges were confirmed during President Donald Trump’s administration.

The overall number of cases filed at the court in fiscal 2023 was lower ...

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