---
title: "Thomas B. Wells | KnowJudges"
canonical: "https://knowjudges.com/kyj/judge/thomas-b-wells-9735"
page_type: "judge_profile"
updated: "2026-10-07"
---

# Thomas B. Wells

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., 2011-present
- Judge, United States Tax Court, Washington D.C., 2004-2011
- Chief Judge, United States Tax Court, Washington D.C., 2001-2004
- Chief Judge, United States Tax Court, Washington D.C., 2000-2001
- Judge, United States Tax Court, Washington D.C., 1997-2000
- Chief Judge, United States Tax Court, Washington D.C., 1997-1997
- Judge, United States Tax Court, Washington D.C., 1986-1997
- Attorney at Shearer and Wells, P.C. (1977–1986)
- Thomas Buell Wells is an American lawyer and former federal judge who served on the United States Tax Court for over 35 years
- Recognized for his long tenure on the U.S. Tax Court, his leadership as Chief Judge, and his contributions to tax law and public service
- Honorary Fellow, American College of Tax Counsel

### Education

- in Taxation — New York University School of Law — LL.M. (1978)
- Emory University School of Law — J.D. (1973)
- Miami University — B.S. (1967)

### Additional information

- Senior Judge: Assumed senior status January 1, 2011, and retired December 31, 2022.
- Total service: 1986–2022 (36 years).
- Reappointed: October 10, 2001, by President George W. Bush for a term ending October 9, 2016.
- Chief Judge: Served two terms — September 24, 1997 to November 6, 1997, and June 1, 2000 to May 31, 2004.
- Emory Law Alumni Association Distinguished Alumnus Award (2001)
- Appointed: October 13, 1986, by President Ronald Reagan to the U.S. Tax Court.
- held the role of a Supply Corps Officer in the U.S. Naval Reserve (1967–1970), stationed in Morocco and Vietnam, earning a Joint Service Commendation Medal.
- Life Member, National Eagle Scout Association (Eagle Scout, 1960)
- Born July 2, 1945, Akron, Ohio.
- Date of birth: 1945-07-02
- His career spans military service, private practice, and over three decades of judicial service.
- Active in tax organizations, including Atlanta Tax Forum and Atlanta Estate Planning Council

## 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/9735/thomas-b-wells/)
- [Official roster](https://www.courtlistener.com/person/9735/thomas-b-wells/)
- [United States Tax Court current judicial profile](https://www.courtlistener.com/person/9735/thomas-b-wells/)
- [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/9735/thomas-b-wells/)
- [Wikidata: Thomas B. Wells](https://www.wikidata.org/wiki/Q7787275)

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