He was appointed by President George W. Bush to be a judge of the United States Tax Court on June 30, 2003, for a term ending June 29, 2018.[3] He is known for writing colorful, engaging opinions on tax matters.[4]
On April 24, 2018, President Donald Trump nominated him for another 15-year term on the court.[5] On February 6, 2019, his re-nomination was sent to the Senate.[6] On January 3, 2020, his nomination was returned to the President under Rule XXXI, Paragraph 6 of the United States Senate.
On December 10, 2020, his nomination was sent to the Senate. President Trump nominated Holmes for reappointment to the Tax Court.[7] On January 3, 2021, his nomination was returned to the President under Rule XXXI, Paragraph 6 of the United States Senate.[8] Later that same day, his renomination was sent to the Senate.[9] His nomination was withdrawn on February 4, 2021.