Prof. Cords Examines Tax Judge Reappointment Process

Professor Danshera Cords’ latest article, “Tax Court Appointments and Reappointments: Improving the Process,” analyzes the appointment and reappointment process for judges on the U.S. Tax Court who lack life tenure.

The article, which is scheduled for publication in the University of Richmond Law Review in January 2012, examines a process which appears to provide adequate safeguards to ensure that appointments are made to qualified nominees. However, Professor Cords also argues in the piece that the reappointments process requires some changes to ensure that the long wait between the expiration of a judge's term and reappointment does not result in disruption of the judicial process or the risk of reduction in the quality of the judicial opinions of the Tax Court

Professor Cords focuses on tax law and was most recently a professor of law at Capital University Law School in Columbus, Ohio. Before joining Capital's law faculty in 2002, she was an attorney-advisor to the Hon. Maurice B. Foley of the U.S. Tax Court in Washington, D.C. Since joining Albany Law School faculty, she has taught Federal Tax Practice & Procedure, Federal Taxation of Corporations, Federal Taxations of Partnerships, Introduction to Taxation and Tax Policy Seminar. 

Throughout her career, Professor Cords has published numerous articles on tax laws and related issues in many different law reviews and journals, including University of Cincinnati Law Review, St. Louis University Law Journal and Brigham Young University Law Review. Most recently, her article “ Lien on Me: Virtual Debtors Prisons, the Practical Effects of Tax Liens and Proposals for Reform” was published in the University of Louisville Law Review.

Professor Cords earned her B.A. at University of Washington, her J.D. at Seattle University School of Law and her LL.M. in taxation from New York University School of Law.