Cathy Fung Explained

Cathy Fung is an American lawyer who is the designate to serve as a judge of the United States Tax Court.

Education

Fung received a Bachelor of Arts from the University of California, Los Angeles in 1995; a Juris Doctor from the University of North Carolina School of Law in 2003; a Master of Laws in taxation from New York University School of Law in 2004 and an Master of Laws in securities and financial regulation from Georgetown University Law Center in 2006.^[1]

Career

From 2004 to 2006, Fung served as an attorney-advisor for Judge Robert Wherry of the United States Tax Court. From 2006 to 2009, she worked as a tax controversy and litigation associate at Dewey Ballantine (later Dewey & LeBoeuf). Since 2009, she has served as a deputy area counsel at the Office of Chief Counsel (Large Business & International) in the Internal Revenue Service, where she has held multiple attorney positions.

Nomination to tax court

On May 9, 2024, President Joe Biden nominated Fung to serve as a judge of the United States Tax Court.^[2] She was nominated to the seat vacated by Judge Joseph H. Gale, who assumed senior status on August 26, 2023.^[3] On July 10, 2024, a hearing on her nomination was held before the Senate Finance Committee.^[4] On July 25, 2024, her nomination was reported out of committee by a 19–8 vote.^[5] On November 13, 2024, the United States Senate invoked cloture on her nomination by a 58–37 vote.^[6] The following day, her nomination was confirmed by a 59–37 vote.^[7] She is awaiting her swearing-in.

Personal life

Fung is a California native and a resident of the District of Columbia.

Notes and References

1. President Biden Announces Key Nominees . May 9, 2024 . The White House . Washington, D.C. . May 9, 2024.
2. Web site: Scott Farrell . Anna . May 9, 2024 . Biden Taps Housing Atty, 2 More For Tax Court . May 9, 2024 . www.law360.com . en.
3. Nominations Sent to the Senate . May 9, 2024 . The White House . Washington, D.C. .
4. Web site: Hearing to Consider the Nominations of Jeffrey Samuel Arbeit, of the District of Columbia, to be a Judge of the United States Tax Court for a term of fifteen years, vice Michael B. Thornton, resigned; Benjamin A. Guider III, of Louisiana, to be a Judge of the United States Tax Court for a term of fifteen years, vice Richard T. Morrison, term expired; and Cathy Fung, of California, to be a Judge of the United States Tax Court for a term of fifteen years, vice Joseph H. Gale, retired.. United States Senate Committee on Finance. July 9, 2024.
5. Web site: Results of Executive Session to Consider Favorably Reporting the Nominations. United States Senate Committee on Finance. July 25, 2024.
6. Web site: On the Cloture Motion (Motion to Invoke Cloture: Cathy Fung to be Judge of the United States Tax Court). United States Senate. November 13, 2024. November 13, 2024.
7. Web site: On the Nomination (Confirmation: Cathy Fung, of California, to be a Judge of the United States Tax Court for a term of fifteen years). United States Senate. November 14, 2024. November 14, 2024.