ABA Section of Taxation Law Student Tax Challenge

ABA Section of Taxation Law Student Tax Challenge

An alternative to traditional moot court competitions, the Law Student Tax Challenge asks two-person teams of students to solve a cutting-edge and complex business problem that might arise in everyday tax practice.  Teams are initially evaluated on two criteria: a memorandum to a senior partner and a letter to a client explaining the result. Based on the written work product, six teams from the J.D. Division and four teams from the LL.M. Division receive a free trip (including airfare and accommodations for two nights) to the Section of Taxation 2017 Midyear Meeting, January 18-21 in Orlando, FL, where each team will defend its submission before a panel of judges consisting of the country's top tax practitioners and government officials, including tax court judges. The competition is a great way for law students to showcase their knowledge in a real-world setting and gain valuable exposure to the tax law community. On average, more than 60 teams compete in the J.D. Division and more than 40 teams compete in the LL .M. Division.

J.D. ProblemLL.M. Problem
J.D. RulesLL.M. Rules
J.D. Entry FormLL.M. Entry Form

  • Problem Release Date: September 6, 2016 released by or before 5pm EST
  • Submission Deadline: November 4, 2016 by or before 5pm EST
  • Notification of Semifinalists and Finalists: December 16, 2016
  • Semifinal and Final Oral Defense Rounds: January 20, 2017 in Orlando, FL

LSTC Semi-Finalists and Finalists

J.D. Division Semi-finalists at the 2017 Midyear Meeting in Orlando, FL.

Team # 12
Team # 16
Team # 31
Team # 39
Team # 46
Team # 50

LL.M. Division Finalists at the 2017 Midyear Meeting in Orlando, FL.

Team # 03
Team # 04
Team # 18
Team # 22

The Tax Section would like to thank all the participants for their outstanding efforts.

LSTC Listserve

Join the listserv to stay up-to-date on all competition news.  Competition updates will be communicated via listserv email and posted here.

To join the LSTC listserv:

  1. Log into your ABA account from the ABA Tax Section Homepage
  2. Click on “myABA”
  3. Under “Communications” on the left hand banner, click “Communications Preferences”
  4. Click “View Additional Lists”
  5. Scroll down and check “ABATax Law Student Tax Challenge” under the Section of Taxation

For all questions related to the LSTC or the ABA Tax Section, please contact jesse.tsai@americanbar.org.

For examples of the "Best Written" winners from past competitions, please click here.