President Joe Biden announced three nominees for the U.S. Tax Court on Feb. 1, among them University of South Carolina Joseph F. Rice School of Law alumnus Adam B. Landy ‘09.
Why it matters
The U.S. Tax Court, comprised of 19 presidentially appointed judges, is a specialized court to address and resolve disagreements between the IRS and taxpayers. It is the primary court in which taxpayers can dispute taxes without needing to prepay any portion. The decisions of the U.S. Tax Court set precedents for future cases and inform the trajectory of tax law interpretation and enforcement for the country.
Although the court is physically located in Washington, D.C., judges travel to adjudicate trials in designated locations throughout the country.
There are currently six empty seats on the court, which has led to a buildup of cases waiting to be heard and significant delays in dispute resolution, further eroding public faith in the tax system. Though there are only three nominees, having more judges will help standardize the court’s rulings, leading to more consistent interpretation and application of tax law and helping to restore faith in the U.S. tax system.
Nominees must pass the Senate vetting process. Once confirmed, the court will have more judges to shrink the backlog of cases, ensuring the tax system works effectively for everyone.
Landy has served as a special trial judge on the U.S. Tax Court since 2021. From 2016 to 2021, he was a Senior Attorney with the IRS Office of Chief Counsel in Baltimore, Maryland and San Francisco, California. For the six preceding years, Landy worked as an associate at McNair Law Firm, P.A., which is now Burr Forman, LLP.
A South Carolina native, Landy is a USC graduate thrice over: he earned his bachelor’s degree in 2004, his master’s in 2006, and his J.D. in 2009. While still in law school, Landy clerked for The Honorable J. Michelle Childs ‘91 on the South Carolina Circuit Court.