Jeffrey Samuel Arbeit is an American lawyer who is serving as a judge of the United States Tax Court.

[2][1] During his career, Arbeit clerked for Judge James Halpern of the United States Tax Court.

His work focuses primarily on international tax and issues related to financial assets, transactions, and markets.

[2] On May 9, 2024, President Joe Biden nominated Arbeit to serve as a judge of the United States Tax Court.

[3] He was nominated to the seat vacated by Judge Michael B. Thornton, who assumed senior status on January 1, 2021.