Rose Jenkins

Tax Court
	Federal Circuit
Judgeships
	Posts: 19
	Judges: 19
	Vacancies: 0
Judges
	Chief: Kathleen Kerrigan
	Active judges: Jeffrey Arbeit, Tamara Ashford, Ronald L. Buch, Elizabeth Ann Copeland, Maurice B. Foley, Cathy Fung, Travis A. Greaves, Benjamin Guider, Rose Jenkins, Courtney Dunbar Jones, Kathleen Kerrigan, Adam Landy, Alina Marshall, Joseph W. Nega, Cary Douglas Pugh, Emin Toro, Patrick J. Urda, Kashi Way, Christian Weiler; Senior judges:; Mary Ann Cohen, Joseph Robert Goeke, David Gustafson, James S. Halpern, Mark V. Holmes, Albert G. Lauber, L. Paige Marvel, Richard T. Morrison, Elizabeth Crewson Paris, Michael B. Thornton, Juan F. Vasquez

Nomination Tracker
Nominee Information
	Name: Rose Jenkins
	Court: United States Tax Court
Progress
	Confirmed 233 days after nomination.
	Nominated: February 3, 2024
	ABA Rating: N/A
	Questionnaire: Questionnaire
	Hearing: June 4, 2024
	Hearing Transcript: Hearing Transcript
	QFRs: (Hover over QFRs to read more)
	Reported: June 13, 2024
	Confirmed: September 23, 2024
	Vote: 69-17

Rose Jenkins is a judge on the United States Tax Court. She was nominated to the court by President Joe Biden (D) to a 15-year term on February 3, 2024, and confirmed by the United States Senate on September 23, 2024, by a vote of 69-17.^[1]^[2] To see a full list of judges appointed by Joe Biden, click here.

The United States Tax Court is an Article I federal trial court established by Congress under Article I of the U.S. Constitution. To learn more about the court, click here.

Prior to joining the court, Jenkins was a tax attorney in the Office of Associate Chief Counsel at the Internal Revenue Service.^[3]

Judicial nominations and appointments

United States Tax Court (2024-present)

See also: Federal judges nominated by Joe Biden

On February 3, 2024, President Joe Biden (D) nominated Jenkins to the United States Tax Court for a 15-year term.^[1] Jenkins received commission on October 28, 2024.^[4] To read more about the federal nominations process, click here.

Confirmation vote

The U.S. Senate confirmed Jenkins by a vote of 69-17 on September 23, 2024.^[2] To see a full breakdown of the vote on the official U.S. Senate website, click here.

Jenkins confirmation vote (September 23, 2024)
Party	Yea	Nay	No vote
Democratic	41	0	6
Republican	26	17	6
Independent	2	0	2
Total	69^[5]	17	14

Senate Finance Committee hearing

The United States Senate Committee on Finance held hearings on Jenkins' nomination on June 4, 2024. She was reported of June 13, 2024, by Senator Ron Wydenawaiting a committee vote to advance her nomination to the full U.S. Senate.^[2]^[6]^[7]

Nomination

On February 3, 2024, President Joe Biden (D) nominated Jenkins to the United States Tax Court.

Jenkins was nominated to replace Judge Elizabeth Crewson Paris, who assumed senior status on July 29, 2023.^[3]^[8]

Biography

Education

Jenkins earned a bachelor's degree and master's degree from Stanford University, a law degree from the University of Texas School of Law, and an L.L.M. from New York University Law School.^[3]

Professional career

2024-present: Judge, United States Tax Court
2023-2024: Office of Associate Chief Counsel, Internal Revenue Service
2021-2023: Senior Attorney Advisor, Tax Law Center at New York University Law School
2020-2021: Washington National Tax
2013-2020: Office of Associate Chief Counsel, Internal Revenue Service
2008-2013: Associate at Skadden, Arps, Slate, Meagher, & Flom LLP^[3]

About the court

The United States Tax Court is an Article I federal trial court established by Congress under Article I of the U.S. Constitution, Section 8 of which provides (in part) that the Congress has the power to "constitute Tribunals inferior to the supreme Court." Tax Court judges are appointed for a term of fifteen years.

Jurisdiction

The court has jurisdiction over claims across the United States.

The Tax Court specializes in adjudicating disputes over federal income tax, generally prior to the time at which the formal tax assessments are made by the Internal Revenue Service. Though taxpayers may choose to litigate tax matters in a variety of legal settings, the Tax Court is the only forum in which taxpayers outside of bankruptcy may do so without having first paid 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 be paid first, and that the party then file a lawsuit to recover the contested amount paid (the "full payment rule" of Flora v. United States).^[9]^[10]

You can find a searchable decision database here.

The federal nomination process

Federal judges are nominated by the president of the United States and confirmed by the Senate. There are multiple steps to the process:

The president nominates an individual for a judicial seat.
The nominee fills out a questionnaire and is reviewed by the Senate Judiciary Committee.
The Senate Judiciary Committee holds a hearing with the nominee, questioning them about things like their judicial philosophy, past rulings or opinions, etc.

As part of this process, the committee sends a blue slip to senators from the home state in which the judicial nomination was received, allowing them to express their approval or disapproval of the nominee.

After the hearing, the Senate Judiciary Committee will vote to approve or return the nominee.

If approved, the nominee is voted on by the full Senate.
If the Committee votes to return the nominee to the president, the president has the opportunity to re-nominate the individual.

The Senate holds a vote on the candidate.

If the Senate confirms the nomination, the nominee receives a commission to serve a lifelong position as a federal judge.
If the Senate does not confirm the nomination, that nominee does not become a judge.