October 17, 2018

Law Student Tax Challenge

The J.D. winners of the 17th Annual Law Student Tax Challenge presenting at the 2018 Midyear Meeting in San Diego, California

The J.D. winners of the 17th Annual Law Student Tax Challenge presenting at the 2018 Midyear Meeting in San Diego, California

An alternative to traditional moot court competitions, the Law Student Tax Challenge (LSTC) is organized by the Section’s Young Lawyers Form. 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 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.

18th Annual Law Student Tax Challenge

LL.M. Competition

Important Dates

Problem Release Date: Tuesday, September 4, 2018
Submission Deadline*: Tuesday, November 6, 2018 (by or before 5:00pm EST)
Notification of Semifinalists and Finalists: Tuesday, December 18, 2018
Semifinal and Oral Defense Rounds: Friday, January 18, 2019 in New Orleans, LA
*Due to the high call volume, please note that no calls will be accepted at the Section of Taxation regarding the LSTC competition on Tuesday, November 6. If you have any last minute questions, please submit them via email to taxmem@americanbar.org by Monday, November 5.

How Does the Challenge Work?

An alternative to traditional moot court competitions, the Law Student Tax Challenge (LSTC) is organized by the Section’s Young Lawyers Form. 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 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.

2018 LSTC Videos

The J.D. and LL.M. winners of the 17th Annual LSTC presenting their submissions before a panel of judges at the 2018 Midyear Meeting in San Diego, California.

LSTC Mailing List

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

To join the LSTC mailing list:

  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 taxlserve@americanbar.org.

LSTC Archive

We have created an archive of the 'Best Written' submissions going back to 2003. You will also find previous-year Problems, and information on Judges & Results.