Maurice Brian Foley[1] (born March 28, 1960) is a judge of the United States Tax Court.

Prior to the appointment to the court, he 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.

Foley was the first African-American appointed to the United States Tax Court.

Foley is also an adjunct professor at the University of Colorado School of Law.

On February 26, 2018, it was announced he would become the next Chief Judge of the Tax Court, effective June 1, 2018.