Official websites use .gov
A .gov website belongs to an official government organization in the United States.

Secure .gov websites use HTTPS
A lock ( ) or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.

This is a testing site for the U.S. Tax Court and not intended for public use. To learn more about starting a case, visit the U.S. Tax Court website.

Senior Judge Michael B. Thornton

Chambers Telephone Number: (202) 521-0766

Biography

Senior Judge. Born in Mississippi. University of Southern Mississippi, B.S., in Accounting, summa cum laude, 1976; M.S., in Accounting, 1977; M.A., in English Literature, University of Tennessee, 1979; J.D., with distinction, Duke University School of Law, 1982; Order of the Coif, Duke Law Journal Editorial Board. Admitted to District of Columbia Bar, 1982. Served as Law Clerk to the Honorable Charles Clark, Chief Judge, U.S. Court of Appeals for the Fifth Circuit, 1983-84. Practiced law as an Associate Attorney, Sutherland, Asbill and Brennan, Washington, DC, 1982-83, and summer 1981; Miller and Chevalier, Chartered, Washington, DC, 1985-88. Served as Tax Counsel, U.S. House Committee on Ways and Means, 1988-94; Chief Minority Tax Counsel, U.S. House Committee on Ways and Means, January 1995; Attorney-Adviser, U.S. Treasury Department, February-April 1995; Deputy Tax Legislative Counsel in the Office of Tax Policy, United States Treasury Department, April 1995-February 1998. Recipient of Treasury Secretary's Annual Award, U.S. Department of the Treasury, 1997; Meritorious Service Award, U.S. Department of the Treasury, 1998. Appointed by President Clinton as Judge of the United States Tax Court; sworn in on March 8, 1998 for a term ending March 7, 2013. Served as Chief Judge from June 1, 2012, to March 7, 2013 and August 7, 2013 to May 31, 2016. Reappointed by President Obama on August 7, 2013, for a term ending August 6, 2028. Assumed senior status on January 1, 2021, and continues to perform judicial duties as Senior Judge on recall.

Last updated: March 31, 2025.