That appellation has been vacant nearly seven (count ’em, seven) years since STJ Robert N. Armen retired. I must admit I haven’t been casting around for a successor to the title; I hadn’t thought to poll my readers.
So herewith an apology. Kindness overlooked is kindness diminished, and in a world conspicuously lacking that I should not participate in its further diminution.
So I nominate Judge Elizabeth A. (“Tex”) Copeland for that distinction. I proffer Retha R. McCoy, Docket No. 9279-23L, filed 2/5/26 in support.
While sustaining the Supplemental NOD (NITL for civil tax debts, not restitution and not previously levied), Judge Tex Copeland offers Retha hope that her home won’t be sold from under her.
“She has stated that she owns her home but has few other assets, and she is worried about being made homeless if the IRS takes her home. We note that there are additional steps the IRS must take in foreclosing on a person’s principal residence. To levy (take) Ms. McCoy’s principal residence, the IRS would need to get the approval in writing of a United States District Court judge or magistrate. See I.R.C. § 6334(e). To do this, the IRS would need to show that it has no other reasonable way to collect Ms. McCoy’s debt, and that it followed all the applicable laws and procedures relevant to the levy. See Treas.Reg. § 301.6334-1(d). Ms. McCoy would have a chance to try to show otherwise. See Treas. Reg. § 301.6334-1(d).
“Going forward Ms. McCoy may find it helpful to contact a low-income taxpayer clinic in New Jersey or New York for advice, such as: Rutgers Federal Tax Law Clinic, Newark, NJ, at 973-353-1685; Northeast New Jersey Legal Services LITC, Jersey City, NJ, at 201-792-6363; or Legal Services of New Jersey Tax Legal Assistance Project, Edison, NJ, at 888-576-5529.” Order, at pp. 6-7.
And this even though Reba isn’t exactly an injured innocent.
I’m not changing Judge Copeland’s cognomen here, but I want to note her sympathy.
And Retha, call Sandy Freund, Esq., at Rutgers.
Taishoff Law 
This piece quietly hits where it matters. No grandstanding, no theatrics — just a judge doing the job with humanity intact. In an era where procedure often bulldozes people, Judge Copeland’s approach is a reminder that the law still has room for discretion, empathy, and basic decency. That matters more than most judgments ever will.
What stands out is the clarity with which the safeguards around a person’s home are explained. Too many people assume authorities can simply take away a residence — but this shows how due process, statutory checks, and judicial oversight still act as real guardrails when applied conscientiously. It’s law working the way it’s supposed to.
Stories like this reinforce why legal awareness isn’t optional anymore. People need to know their rights before panic sets in — whether it’s tax law, property, or litigation. For those looking to understand legal protections and remedies from an Indian perspective, these resources are genuinely useful:
🔹 Experienced lawyers in Chennai for property, tax & litigation matters – [https://www.lawyerchennai.com](https://www.lawyerchennai.com)
🔹 Full-service law firm in Chennai handling civil & constitutional disputes – [https://rajendralawoffice.com](https://rajendralawoffice.com)
🔹 Online legal services and practical legal guidance in India – [https://legalfirm.in](https://legalfirm.in)
🔹 Legal awareness, discussion, and public-interest perspectives – [https://chennailawforum.com](https://chennailawforum.com)
🔹 Verified advocates directory across India – [https://advocatesindia.in](https://advocatesindia.in)
🔹 Trademark and intellectual property legal services in India – [https://findtrademark.org](https://findtrademark.org)
And stepping slightly outside strict law — empowerment also comes from skill and education, which is why platforms offering professional fashion design education in Chennai like [https://chennaifashioninstitute.com](https://chennaifashioninstitute.com) deserve space in these conversations too.
Judges with heart don’t weaken the law — they strengthen public faith in it. This article captures that truth perfectly.
LikeLike