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Law Student Tax Challenge

The student teams from the 22nd Annual Law Student Tax Challenge at the awards ceremony during the 2023 Midyear Tax Meeting, February 9-11, 2023.

The student teams from the 22nd Annual Law Student Tax Challenge at the awards ceremony during the 2023 Midyear Tax Meeting, February 9-11, 2023.

2024-2025 Law Student Tax Challenge: Important Dates

  • Friday, September 6, 2024: Problem Released
  • Monday, November 4, 2024: Submission Deadline by 5:00 pm ET
  • Tuesday, December 17, 2024: Finalists and Semi-finalists notified
  • Thursday, February 20, 2025: Oral Competition & Awards

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 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 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.

Volunteer for the Law Student Tax Challenge

The 2024 – 2025 Law Student Tax Challenge needs your help! In this brief informational webinar, hear from LSTC chairs and previous volunteers on available positions and the value of getting involved. From drafting the problems to serving as an oral defense round judge, there are a variety of ways to support the challenge. Learn more about the volunteer positions here.

2023-2024 Law Student Tax Challenge Winners

J.D. Division

  • 1st Place: Natalie Romano-Nuesch and Victor Ficarra from Temple University Beasley School of Law. Their Coach was Kathy Mandelbaum.
  • 2nd Place: Emmanuel Backus and Logan Wagner from West Virginia University College of Law. Their Coach was Elaine Waterhouse Wilson.
  • 3rd Place: Gerardo Martinez and James Yerby from UNT Dallas College of Law. Their Coach was Eric Reis. 
  • Best Written: Brendan Morrison and Joy Vincenzo from Western New England University School of Law. Their Coach was Frederick Royal.

LL.M. Division

  • 1st Place and LLM Best Written: Joachim Saldaha and Norma Chayo Dichi from Georgetown University Law Center. Their Coach was Itai Grinberg.
  • 2nd Place: Gaetano Decrescenzo and Doug Duggan from Georgetown University Law Center.

2023-2024 Materials

Frequently Asked Questions

Have questions about the Law Student Tax Challenge? Find answers to the most common questions here.

LSTC Archive

We have created an archive of previous Law Student Tax Challenge videos, problems, best written winners, results, and more.