--- title: "Emin Toro | KnowJudges" canonical: "https://knowjudges.com/kyj/judge/emin-toro" page_type: "judge_profile" updated: "2026-10-07" --- # Emin Toro United States Tax Court · U.S. Tax Court Judge ## Profile - Court: United States Tax Court - State: National federal courts - Role: U.S. Tax Court Judge - Service status: active - Last verified: 2026-07-29 ## Summary Official statewide and applicable court procedural guidance applies to this judge. ## Biography ### Professional career - Judge, United States Tax Court, Washington D.C., 2019-present - American judge of the United States Tax Court, appointed in 2019 by President Donald Trump and confirmed by the Senate, serving a 15‐year term until 2034 - He then held a position as a partner at Covington & Burling LLP from 2008 to 2019 - Toro clerked for Judge Karen L. Henderson of the U.S. Court of Appeals for the D.C. Circuit and for Associate Justice Clarence Thomas of the U.S. Supreme Court ### Education - The King's Academy - He earned a Bachelor of Arts, summa cum laude, from Palm Beach Atlantic University - a Juris Doctor with highest honors from the University of North Carolina School of Law, where he was inducted into the Order of the Coif and held the role of articles editor for the North Carolina Law Review. ### Additional information - Sworn in on October 18, 2019 for a term ending October 17, 2034. - His nomination was initially returned to the President in January 2019, then resubmitted in February 2019. - The Senate Finance Committee voted 28–0 to report it out on May 23, 2019, and the Senate confirmed him by voice vote on August 1, 2019. - On April 10, 2018, President Trump nominated Toro to replace Judge Joseph Robert Goeke, whose term had ended in 2018. - Emin Toro was born in 1974 in Tirana, Albania, the son of Lavdie and Sali Toro. - Date of birth: 1974-07-02 - Birth place: Albania ## Before you appear - Read the judge-specific standing order first when one is listed. - Check the docket and case orders for requirements that supersede broader guidance. - Confirm current remote-access and courtroom technology arrangements before the proceeding. ## Courtroom Rules ### stipulation of facts Scope: courtwide Meet or confer with IRS counsel before trial and work toward a written stipulation covering facts, documents, and settled issues that are not genuinely disputed. Evidence excerpt: You should meet or talk with the IRS representative to see whether you can agree to (stipulate) facts and documents that will be offered to convince the Judge that you are correct. [Guidance for Petitioners - Things That Occur Before Trial](https://www.ustaxcourt.gov/petitioners-before/) Source checked: 2026-07-30 ### pretrial memorandum Scope: courtwide File the pretrial memorandum in a regular case; in an S case it should be submitted. Follow the standing pretrial order or notice and serve a copy on IRS counsel. Evidence excerpt: You must file a pretrial memorandum in a regular case. You should submit a pretrial memorandum in an S case. [Guidance for Petitioners - Things That Occur Before Trial](https://www.ustaxcourt.gov/petitioners-before/) Source checked: 2026-07-30 ### trial documents and witnesses Scope: courtwide Organize supporting documents, provide intended trial documents to the IRS, bring three copies of unstipulated documents, and ensure needed witnesses are available in the courtroom. Evidence excerpt: If the IRS will not agree (stipulate) to your documents, bring three copies of each document to court. [Guidance for Petitioners - Things That Occur Before Trial](https://www.ustaxcourt.gov/petitioners-before/) Source checked: 2026-07-30 ### calendar call Scope: courtwide Arrive in time for calendar call, come forward when the case is called, identify yourself to the judge, and be ready to answer case-status questions. Evidence excerpt: Be sure to arrive in court in time to attend the calendar call. When your name is called by the trial clerk, come forward and identify yourself to the Judge by stating your name. [Guidance for Petitioners - Things That Occur During Trial](https://www.ustaxcourt.gov/petitioners-during/) Source checked: 2026-07-30 ### opening statement is not evidence Scope: courtwide An opening statement may explain the facts, law, and requested ruling, but unsworn factual assertions in it are not evidence unless established through testimony or other admitted evidence. Evidence excerpt: Opening statements generally are not made under oath, and facts alleged in opening statements cannot be considered by the Judge unless they are established by other evidence such as sworn testimony. [Guidance for Petitioners - Things That Occur During Trial](https://www.ustaxcourt.gov/petitioners-during/) Source checked: 2026-07-30 ### witness examination sequence Scope: courtwide Present witnesses through sworn testimony and direct examination; the opposing side may cross-examine, and the judge may ask questions or request clarification. Evidence excerpt: After direct examination of each witness by the IRS, you can ask the witness questions (cross-examination). Throughout the trial, the Judge may ask questions and request clarification of evidence from both sides. [Guidance for Petitioners - Things That Occur During Trial](https://www.ustaxcourt.gov/petitioners-during/) Source checked: 2026-07-30 ### record closure Scope: courtwide After testimony ends and documents are admitted, the record closes and no further evidence may be submitted; bring all documents not already included in a stipulation. Evidence excerpt: After all the witnesses have testified and all the documents have been entered into evidence, the trial will be over and the record will be closed. This means that no more evidence may be submitted to the Court. [Guidance for Petitioners - Things That Occur During Trial](https://www.ustaxcourt.gov/petitioners-during/) Source checked: 2026-07-30 ### courtroom advocacy conduct Scope: courtwide Direct the position to the judge, do not argue with a witness or IRS counsel, and turn off phones and other electronic devices in the courtroom. Evidence excerpt: Don't argue with the IRS attorney, but do state your position to the Judge. [Guidance for Petitioners - Things That Occur During Trial](https://www.ustaxcourt.gov/petitioners-during/) Source checked: 2026-07-30 ### remote recording Scope: courtwide Independent recording or broadcasting of a Zoomgov proceeding is prohibited; obtain an official transcript from the court reporter. Evidence excerpt: Note that independent recording and/or broadcasting the proceeding is prohibited. [United States Tax Court Remote Proceedings](https://www.ustaxcourt.gov/zoom-proceedings/) Source checked: 2026-07-30 ### remote courtroom conduct Scope: courtwide Mute when not speaking, remain in the proceeding unless excused, wait to be called on, raise a hand to speak, and do not speak over participants. Evidence excerpt: Wait for the Judge to call on you. Raise your hand if you need to speak to the Judge or Trial Clerk. [United States Tax Court Remote Proceedings](https://www.ustaxcourt.gov/zoom-proceedings/) Source checked: 2026-07-30 ## Sources - [Official profile](https://ustaxcourt.gov/judges/16/toro) - [Official roster](https://ustaxcourt.gov/judges/16/toro) - [United States Tax Court current judicial profile](https://ustaxcourt.gov/judges/16/toro) - [CourtListener judicial biographical directory](https://www.courtlistener.com/person/9731/emin-toro/) - [Guidance for Petitioners - Things That Occur Before Trial](https://www.ustaxcourt.gov/petitioners-before/) - [Guidance for Petitioners - Things That Occur During Trial](https://www.ustaxcourt.gov/petitioners-during/) - [United States Tax Court Remote Proceedings](https://www.ustaxcourt.gov/zoom-proceedings/) - [CourtListener judicial biographical directory](https://www.courtlistener.com/person/9731/emin-toro/) - [Official United States court source; CourtListener / Free Law Project judicial profile or roster](https://ustaxcourt.gov/judges/16/toro) - [Wikidata: Emin Toro](https://www.wikidata.org/wiki/Q51736547) ## JSON-LD ```json { "@context": "https://schema.org", "@graph": [ { "@type": "WebPage", "@id": "https://knowjudges.com/kyj/judge/emin-toro", "url": "https://knowjudges.com/kyj/judge/emin-toro", "name": "Emin Toro | KnowJudges", "description": "Emin Toro, United States Tax Court. 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