Tax Notes Talk Tax Court Chief Judge Talks AI and Transparency
Mar 6, 2026
Patrick Urda, Chief Judge of the U.S. Tax Court and former DOJ tax attorney, reflects on court administration and litigation trends. He discusses Dawson case management and evolving public access to documents. He also talks about the court’s approach to generative AI and how staffing shifts at the IRS affect litigation.
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Judge Enjoys Giving People Their Day In Court
- Urda said his favorite part of being a judge is serving people and giving litigants their day in court, weighing their testimony against the law.
- As chief judge he stepped back from regular trial sessions but still presides over at least one per term and special sessions like Miami.
Mini Donkeys Won A Tax Case
- Patrick Urda recalled a bizarre tax trial about a millionaire who bought mini donkeys to help his daughter's livelihood despite disliking them.
- The judge found the father's detailed testimony and documentation convincing enough to pass hobby-loss tests, showing facts can trump appearances.
Supreme Court Rulings Reshape Tax Court Practice
- Urda said recent Supreme Court decisions each reshape tax-court work and require careful integration with circuit developments.
- The tax court must apply Supreme Court principles while watching circuit splits to predict how appeals may be treated.