--- title: "L. Paige Marvel | KnowJudges" canonical: "https://knowjudges.com/kyj/judge/l-paige-marvel-9740" page_type: "judge_profile" updated: "2026-10-07" --- # L. Paige Marvel 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., 2019-present - Chief Judge, United States Tax Court, Washington D.C., 2016-2018 - Judge, United States Tax Court, Washington D.C., 2014-2016 - Judge, United States Tax Court, Washington D.C., 1998-2013 - Marvel has contributed extensively to tax law scholarship and practice ### Education - received her J.D. with honors from the University of Maryland School of Law in 1974, where she was a member of the Order of the Coif, the Maryland Law Review, and the Moot Court Board. - Bachelor of Arts degree magna cum laude from the College of Notre Dame of Maryland in 1971 - University of Maryland Francis King Carey School of Law - Notre Dame of Maryland University - University of Maryland, Baltimore ### Additional information - She assumed senior status on December 6, 2019, and continues to perform judicial duties on recall, traveling to courts in 74 cities nationwide to enhance accessibility for taxpayers. - She held the role of Chief Judge from June 1, 2016, to May 31, 2018 - Reappointed by President Barack Obama in 2014 and confirmed by the Senate to serve a second 15-year term, beginning December 3, 2014. - Appointed by President Bill Clinton to the United States Tax Court on April 6, 1998, for a 15-year term. - She graduated from Saints Peter and Paul High School in Easton in 1967. - Lynda Paige Marvel was born on December 6, 1949, in Easton, Maryland, on the Eastern Shore of the state. - Date of birth: 1949-07-02 - overseeing court operations and case management, particularly for a docket with many pro se litigants. - Several law firms, including Garbis & Schwait, P.A., Garbis, Marvel & Junghans, P.A., Melnicove, Kaufman, Weiner, Smouse & Garbis, P.A., and Venable, Baetjer & Howard L.L.P., where she specialized in federal and state tax controversies. - She held leadership roles in professional organizations such as the American Bar Association Section of Taxation and the Maryland State Bar Association, and was a fellow of the American Bar Foundation, Maryland Bar Foundation, and American College of Tax Counsel. - Her work emphasizes fairness and accessibility in tax adjudication, reflecting the Tax Court’s unique structure, which allows judges to travel to taxpayers rather than requiring them to come to Washington, D.C.. - She held the role of co-editor of the Procedure Department for The Journal of Taxation and advised on the ALI Restatement of Law Third—The Law Governing Lawyers. - Birth place: Easton ## 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/9740/l-paige-marvel/) - [Official roster](https://www.courtlistener.com/person/9740/l-paige-marvel/) - [United States Tax Court current judicial profile](https://www.courtlistener.com/person/9740/l-paige-marvel/) - [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/9740/l-paige-marvel/) - [- NOMINATIONS OF R. GIL KERLIKOWSKE, L. PAIGE MARVEL, AND TAMARA WENDA ASHFORD](https://www.congress.gov/113/chrg/CHRG-113shrg89640/CHRG-113shrg89640.htm) - [Wikidata: L. Paige Marvel](https://www.wikidata.org/wiki/Q6456585) ## JSON-LD ```json { "@context": "https://schema.org", "@graph": [ { "@type": "WebPage", "@id": "https://knowjudges.com/kyj/judge/l-paige-marvel-9740", "url": "https://knowjudges.com/kyj/judge/l-paige-marvel-9740", "name": "L. Paige Marvel | KnowJudges", "description": "L. Paige Marvel, United States Tax Court. Source-linked judicial identity, courtroom procedures, and presentation guidance.", "dateModified": "2026-10-07", "isPartOf": { "@id": "https://knowjudges.com/#website" }, "mainEntity": { "@id": "https://knowjudges.com/kyj/judge/l-paige-marvel-9740#judge" } }, { "@type": "Person", "@id": "https://knowjudges.com/kyj/judge/l-paige-marvel-9740#judge", "name": "L. 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