October 28, 2019

Law Student Tax Challenge

The J.D. winners of the 18th Annual Law Student Tax Challenge presenting at the 2019 Midyear Tax Meeting in New Orleans, Louisiana

The J.D. winners of the 18th Annual Law Student Tax Challenge presenting at the 2019 Midyear Tax Meeting in New Orleans, Louisiana

19th Annual Law Student Tax Challenge (2019-2020)

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's 2020 Midyear Meeting, January 30-February 1, in Boca Raton, Florida, where each team will defend its submission before a panel of judges representing the country’s top tax practitioners and government officials, including Tax Court judges.

The competition, sponsored by the Young Lawyers Forum, 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. Division

LL.M. Division

Important Dates

  • Problem Release Date:  September 4, 2019, released by 5pm EST
  • Submission Deadline:  November 6, 2019, by or before 5pm EST
  • Notification of Semifinalists and Finalists:  December 18, 2019
  • Semifinal and Final Oral Defense Rounds:  January 31, 2020 in Boca Raton, FL

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.

18th Annual LSTC Videos

The J.D. and LL.M. winners of the 18th Annual LSTC presenting their submissions before a panel of judges at the 2019 Midyear Tax Meeting in New Orleans, Louisiana.

LSTC Archive

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

LSTC on Tax Connect

Join the Young Lawyers Community on Tax Connect to learn more about the Law Student Tax Challenge.  Competition updates will be communicated here.

What is Tax Connect?

Tax Connect is an online and email platform for networking, exchanging ideas, getting advice, and interacting with fellow lawyers, law students, and legal professionals with whom you share similar areas of interest. 

For questions about Tax Connect, contact the Section's Technology Manager Dan Swenson. For all questions related to the LSTC or the Section of Taxation, please contact taxlserve@americanbar.org.