Tax Court Appointments and Reappointments Improving the Process

Authors

Danshera Cords, New York University School of Law

Abstract

This article explores the problems with the appointment and reappointment process of judges to the United States Tax Court, particularly focusing on the recent politicization of the process. Until 1992, the process ensured the appoint-ment of only well-qualified judges to the Tax Court bench. However, beginning with the administrations of Presidents William J. Clinton and George W. Bush, the President infused politics into the nomination process, causing the process to slow and creating vacancies on the court. Such delays threaten the court's effectiveness and disrupt its operations. To solve this problem, the author endorses changing the statute to allow Tax Court judges whose terms have expired but who have expressed a desire to be reappointed to be recalled with the same rights and duties as a Tax Court judge, unless the President indicates that the position will be left vacant or filled with another nominee.

Recommended Citation

Danshera Cords, Tax Court Appointments and Reappointments Improving the Process, 46 U. Rich. L. Rev. 501 (2012).
Available at: https://scholarship.richmond.edu/lawreview/vol46/iss2/4