Maurice Foley

Maurice Foley serves as the Tax Jurist in Residence and Richard A. Shaw Endowed Professor of Tax at the University of San Diego School of Law, alongside adjunct professorships at American University Washington College of Law, University of Colorado Law School, and University of San Francisco School of Law. He concurrently holds office as Chief Judge of the United States Tax Court, appointed by President Clinton in 1995, reappointed by President Obama in 2011, and re-elected for Chief Judge terms beginning June 2018 and June 2020.

His academic foundation includes:

• Bachelor of Arts, Swarthmore College (1982)
• Juris Doctor, University of California, Berkeley School of Law
• Master of Laws in Taxation, Georgetown University Law Center

Professor Foley's scholarly work centers on tax legislation and policy implementation, with specialized expertise in low-income tax incentives. His research integrates practical judicial experience from decades shaping tax law through the U.S. Tax Court, complemented by prior roles as Tax Counsel for the Senate Committee on Finance and Deputy Tax Legislative Counsel in the U.S. Treasury's Office of Tax Policy. This unique perspective bridges theoretical legal education and federal tax administration.

Judge Foley holds the historic distinction of being the first African-American appointed to the United States Tax Court, reflecting significant contributions to diversity in federal judiciary leadership.