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An alternative to traditional moot court competitions, the Law Student Tax Challenge (LSTC) is organized by the Section’s Young Lawyers Forum. The LSTC asks two-person teams of students to solve a 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 to the Tax Section’s Midyear Meeting, where each team presents 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. 

In the archive pages you will find:

  • Problems
  • Best Written Answers
  • Results
  • Videos of past Winners presenting before judges

2022-2023 Winners

J.D. Division

1st Place: Team 14

Tracy Costanzo and Amanda Hepinger of Syracuse University College, 1st place winners for the J.D. Division.

2nd Place and Best Written: Team 37

Ivan Rudd and Isaac Fuhrman Borgman of the University of Miami, 2nd place (and Best Written) winners for the J.D. Division.

3rd Place: Team 42

Justin Sung and Judd Baguioro of the University of California, Hastings College, 3rd place winners for the J.D. Division.

J.D. Semi-Finalists

  • Aaron Anderson and Sydney Jensen
    Brigham Young University
  • Daniela Curiel and Doug Duggan
    St. Thomas University
  • Nicholas Grimes and Michael Kohn
    Widener Commonwealth

LL.M. Division

LL.M. 1st Place: Team 1

Andrii Buznytskyi and Marharyta Bahno of the University of Miami, 1st place winners for the LL.M. Division.

LL.M. 2nd Place and Best Written: Team 3

Amalia Castro and Justin Welsh of Northwestern University, 2nd place (and Best Written) winners for the LL.M. Division.

LL.M. Finalists

  • Andres Berdugo and Eddie Coronado
    University of California, Irvine
  • Deepa Patil and Charlotte Schmidt
    Boston University

Entry, Rules, and Problems

2020-2021 Winners

J.D. Division

1st Place: Team 18

Holden Branscum and William Gebo of University of Memphis Cecil C. Humphreys School of Law, 1st place winners for the J.D. Division.

2nd Place and Best Written: Team 37

Max Cargal-Bley and Han Shen of the University of Washington School of Law, 2nd place (and best written) winners for the J.D. Division.

3rd Place: Team 6

Allison Martinez and Chloe Webb of the University of Missouri - Kansas City School of Law, 3rd place winners for the J.D. Division.

LL.M. Division

1st Place: Team 7

Adnan Alam and Melia Mbanefo of Temple University Beasley School of Law, 1st place winners for the LL.M. Division.

2nd Place: Team 9

Paige Cham and Anastasia Jones of the University of Florida Levin College of Law, 2nd place winners for the LL.M. Division.

Best Written: Team 5

Otto Bosch and Micah Moore (not pictured) of the University of Missouri - Kansas City School of Law, Best Written winners for the LL.M. Division.

LL.M. Semi-Finalists

  • Hsin-Ming (Mindy) Berlin  and Joseph Thomas 
    Villanova University Charles Widger School of Law
  • Chase Hewitt and James Phillips 
    University of Maine School of Law
  • Trevor Rowland and Andrii Onysko
    University of Oregon

Entry, Rules, and Problems

2019-2020 Winners

J.D. Division

  • J.D. 1st Place
    Louis Couture and Michael Rios of Temple University - Beasley School of Law. Their coach was Alice Abreu.
  • J.D. 2nd Place
    Casey Bond and Brooks Lindberg of the University of Utah S.J. Quinney College of Law. Their coach was Christine Kim.
  • J.D. 3rd Place
    Steven Cooper and Tyler Eddington of the University of Oregon School of Law. Their coach was Roberta Mann.
  • J.D. Best Written
    Casey Bond and Brooks Lindberg of the University of Utah S.J. Quinney College of Law. Their coach was Christine Kim.
  • J.D. Semi-Finalists
    Brett Emanuel and Allison Marshall of the University of Nebraska College of Law. Their coach was Adam Thimmesch.
    Minas Myrtidis and Jimmy Pham of the University of Florida Levin College of Law. Their coach was Sabrina Little.
    Baylee Beeman and Christopher Ryan of the University of San Diego School of Law. Their coach was Miranda Fleischer

 LL.M. Division

  • LL.M. 1st Place
    Isaac Leon and Stefanie Pupkiewicz of the University of Denver Sturm College of Law. Their coach was Sabrina Strand.
  • LL.M. 2nd Place
    Marquita Trotter and Heidi Weelborg of the Boston University School of Law. Their coach was Kevin Wall.
  • LL.M. Best Written
    Marquita Trotter and Heidi Weelborg of the Boston University School of Law. Their coach was Kevin Wall.
  • LL.M. Semi-Finalists
    Elizabeth Bachmann and Zachary DeJoode of the University of Missouri- Kansas City School of Law. Their coach was Judith Frame.
    Mariam Khvistani and Inri Panajoti of the Boston University School of Law. Their coach was Kevin Wall.

Problems, Best Written Winners