Jurist in Residence
Tax Jurist in Residence and the Richard A. Shaw Endowed Professor of Tax
- LLM, Georgetown University Law Center
- JD, University of California, Berkeley School of Law
- BA, 1982, Swarthmore College
Areas of Expertise
Judge Foley teaches Low Income Tax Incentives.
Professional Experience
Judge Foley was appointed by President Clinton as a Judge of United States Tax Court and sworn in on April 10, 1995. He was reappointed by President Obama and sworn in on November 25, 2011. Judge Foley was later elected as Chief Judge for a two-year term effective June 1, 2018 and re-elected February 21, 2020 for a second two-year term effective June 1, 2020. Prior to the appointment to the Court, Judge Foley was an attorney for the Legislation and Regulations Division of the Internal Revenue Service, Tax Counsel for the United States Senate Committee on Finance and Deputy Tax Legislative Counsel in the U.S. Treasury’s Office of Tax Policy.
In addition to teaching at USD School of Law, Judge Foley is an adjunct professor at American University Washington College of Law, the University of Colorado Law School and the University of San Francisco School of Law.
Honors and Affiliations
Judge Foley received a Bachelor of Arts degree from Swarthmore College; a Juris Doctor from University of California, Berkeley School of Law; and a Masters of Law in Taxation from Georgetown University Law Center. Judge Foley was the first African-American appointment to the United States Tax Court.