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The Tax Prof Blog has the news:
Underneath Their Robes has named Tax Court Judges the "In" non-Article III judges (by way of comparison, Immigration Judges were named "Five Minutes Ago" and Bankruptcy Judges were named "Out"). Why? "Tax court judges can be funny. Who knew?"
They all sound like a rough crowd to me. You get to see Immigration judges if you are about to be deported. You get to see bankruptcy judges when you are at the end of your financial rope. Considering the alternatives, maybe the Tax Court would be the "in" crowd. They might subject you to crushing civil penalties, but they'll crack you up while doing so...
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Joe Kristan writes the Tax Update items, and any opinions expressed or implied are not neccesarily shared by anyone else at Roth & Company, P.C. Address questions or comments on Tax Updates to