Law Student Tax Challenge
2023-2024 Important Dates and Deadlines
- September 1, 2023: J.D. and LL.M. problems released
- November 1, 2023: Work products submission deadline, due by or before 5pm ET
- December 5, 2023: Notification of Semifinalists and Finalists
- January 19, 2024: Semifinal and Final Oral Defense Rounds at the 2024 Midyear Tax Meeting, San Francisco
Frequently Asked Questions
Have questions about the Law Student Tax Challenge? Find answers to the most common questions here.
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.
Law Student Tax Challenge Volunteers
Please consider volunteering for the Law Student Tax Challenge (LSTC). The LSTC is an annual competition sponsored by the Young Lawyers Division of the ABA Tax Section. Students compete in teams of two in either the J.D. or LL.M. division to draft a memorandum and client letter analyzing a complex tax problem. The top six (6) J.D. teams and the top four (4) LL.M. teams advance to the oral competition round, where they present their analyses before a panel of 3-5 judges who will act as “senior partners” or “clients”. The competition is held annually in person at the ABA Tax Section’s 2024 Midyear Tax Meeting, January 18-20, 2024.
Learn More about Volunteering for the Law Student Tax Challenge.
Testimonial from Past LSTC Winner Scott Woody
Participating in the Law Student Tax Challenge (“LSTC” or the “Challenge”) was an invaluable tool in developing my career as a tax attorney. The Challenge allowed me to develop and demonstrate real world legal skills as well as provided me with multiple networking opportunities.
The Challenge helped me develop the type of research and writing skills that are invaluable regardless of if I chose to become a tax attorney or not. The Challenge also allowed me to develop a written work product, in the form of a “partner memo” and a “client letter” that I could present to potential employers to demonstrate my day one abilities. Some potential employers even commented on how they felt that kind of work product was more valuable than even a journal article because it showed a product that was researched, written, reviewed, and rewritten by me and my partner, by ourselves. The Challenge also allowed to me demonstrate my ability to commit to a project and to show I had the perseverance to complete it.
The Challenge also presented, and continues to present, me with multiple networking opportunities- both within the ABA Tax Section and in the general legal community. The ABA Tax Section is a very open and welcoming community and when coupled with my participation in the LSTC, most section members were quick to speak to me in person or via email. In addition, the mere mention of my voluntary participation in a national competition during law school remains an instant conversation starter at any conference or legal gathering I attend.
Simply put, I can say without a doubt my participation in the Challenge was a significant factor in where my career is today.
LSTC Archive
We have created an archive of previous Law Student Tax Challenge videos, problems, best written winners, results, and more.