Senate Approves Additional Tax Court Judge

The Senate approved the nomination of Rose E. Jenkins to the U.S. Tax Court in a 69-17 vote Monday evening.

Jenkins is the third Tax Court nominee to be approved by the Senate in recent months. Two additional nominees were approved by the Senate in July — Adam B. Landy and Kashi Way.

President Biden announced Jenkins’ nomination in February, and the Senate Finance Committee advanced her nomination in June, along with Landy and Way. All three have now been approved to serve for a 15-year term.

Jenkins is currently an attorney at the IRS Office of Chief Counsel. Her previous experience includes work at NYU’s Tax Law Center and as a managing director at KPMG focused on international tax.

The Tax Court had a total of six vacancies when it released its Fiscal Year 2025 Congressional Budget Justification earlier this year. Jenkins’ approval moves the Tax Court half way to being fully staffed at 19 members, as provided for under Code Sec. 7443(a).

Three more Tax Court nominees are awaiting Senate approval — Jeffrey Arbeit, Cathy Fung, and Benjamin Guider III. All three advanced out of the Senate Finance Committee back in July.

Senate Finance Chair Ron Wyden (D-OR) has said he is committed to filling all six Tax Court vacancies, calling the court, “the best opportunity Americans have to dispute a bill before they have to pay,” back in July. The Tax Court is also “a major source of fairness for taxpayers” and “relieves a lot of pressure that would otherwise fall on other courts,” he added.

Ranking member Mike Crapo (R-ID) likewise has stated that the Tax Court “plays a vital role in the maintenance of our tax laws.” Crapo feels it “is essential to keep the Tax Court staffed with highly qualified judges to ensure that taxpayers receive fair, impartial and efficient hearings.”

Over 21,000 cases filed with the Tax Court in fiscal year 2023, over 31,000 cases were closed, and 294 opinions were issued.