President Biden Nominates 3 to the Tax Court (5/13/24)

President Biden nominated the following to the Tax Court (see announcement here):

• Jeffrey Samuel Arbeit, Nominee to be a Judge on the United States Tax Court

Jeffrey S. Arbeit is a legislation counsel with the staff of the Joint Committee on Taxation. His work focuses primarily on international tax and issues related to financial assets, transactions, and markets. Before joining the staff in 2015, Arbeit was a tax associate at Sullivan & Cromwell LLP in New York and clerked for Judge James S. Halpern at the United States Tax Court. Arbeit received an LL.M. in Taxation from New York University School of Law, where he served on the Tax Law Review; a J.D. from Boston University School of Law, where he served on the Boston University Law Review; and a B.A. in History from Brown University, where he rowed on the crew team.

• Cathy Fung, Nominee to be a Judge on the United States Tax Court

Cathy Fung is a Deputy Area Counsel at the Office of Chief Counsel (Large Business & International), Internal Revenue Service, where she has held multiple attorney positions since 2009. Previously, Fung worked as a tax controversy and litigation associate at Dewey Ballantine (later Dewey & LeBoeuf) from 2006 to 2009. She also served as an attorney-advisor for Judge Robert A. Wherry of the United States Tax Court from 2004 to 2006. Fung received her J.D. from the University of North Carolina at Chapel Hill School of Law in 2003. She received an LL.M. Taxation from New York University School of Law in 2004 and an LL.M. in Securities & Financial Regulation from Georgetown University Law Center in 2006. She received her B.A. from the University of California, Los Angeles in 1995. Fung is a California native and a resident of the District of Columbia.

Benjamin A. Guider III, Nominee to be a Judge on the United States Tax Court

• Benjamin A. Guider III has over 15 years of experience as a lawyer advising clients with respect to federal low-income housing tax credits, federal and state historic rehabilitation tax credits, tax-exempt bonds, and a variety of other private and public financing sources. He is currently an affordable housing attorney at Longwell Riess, L.L.C. From 2008 to 2023 he was an attorney at Coats Rose Professional Corporation. Guider is a member of the American Bar Association’s Forum on Affordable Housing and Community Development Law, as well as a member of the Louisiana State Bar Association and the State Bar of California. He received his J.D. from Tulane University in 2004 and his B.A. from the University of Virginia in 2001.

Hat tip to TaxProf Blog here.