--- title: "James Halpern | KnowJudges" canonical: "https://knowjudges.com/kyj/judge/james-halpern-9738" page_type: "judge_profile" updated: "2026-10-07" --- # James Halpern 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: senior - Last verified: 2026-06-30 ## Summary Official statewide and applicable court procedural guidance applies to this judge. ## Biography ### Professional career - Senior Judge, United States Tax Court, Washington D.C., 2015-present - James S. Halpern is a Senior Judge of the United States Tax Court, appointed in 1990 and continuing to perform judicial duties on recall since 2015 - James S. Halpern serves as Senior Judge of the United States Tax Court, a position he assumed on October 16, 2015 after retiring from active service but remaining on the court’s roster to hear cases when recalled. - Judge, United States Tax Court, Washington D.C., 2005-2015 - Judge, United States Tax Court, Washington D.C., 1990-2005 - 1983–1990: Partner, Baker & Hostetler, Washington, D.C - Official site: United States Tax Court – Judge James S. Halpern ### Education - New York University Law School in, specializing in taxation — LL.M. (1975) ### Additional information - Originally appointed by President George H. W. Bush on July 3, 1990 for a 15‐year term, reappointed by President George W. Bush on November 2, 2005 for another term ending November 1, 2020. - Joined the court in 1990 after a nomination from President George H.W. Bush. - Date of birth: 1945-07-02 - Halpern’s tenure on the Tax Court spanned 25 years in active service, followed by senior status. - He also held the role of Colonel, U.S. Army Reserve (retired). - Military service Halpern served in the U.S. Army Reserve, where he retired as a Colonel - The U.S. Tax Court handles disputes over federal tax matters, and his work has involved complex tax law issues. - He is married to Nancy Nord, former acting chair of the U.S. Consumer Product Safety Commission, and has one son and one daughter. ## 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://www.courtlistener.com/person/9738/james-halpern/) - [Official roster](https://www.courtlistener.com/person/9738/james-halpern/) - [United States Tax Court current judicial profile](https://www.courtlistener.com/person/9738/james-halpern/) - [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/9738/james-halpern/) - [James S. Halpern - Ballotpedia](https://ballotpedia.org/James_S._Halpern#:~:text=Halpern%20earned%20his%20B.S.%20and,in%201975%2C%20specializing%20in%20taxation.) ## JSON-LD ```json { "@context": "https://schema.org", "@graph": [ { "@type": "WebPage", "@id": "https://knowjudges.com/kyj/judge/james-halpern-9738", "url": "https://knowjudges.com/kyj/judge/james-halpern-9738", "name": "James Halpern | KnowJudges", "description": "James Halpern, United States Tax Court. 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