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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.

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.

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.

2023-2024 Law Student Tax Challenge Information Session

Want to learn more about the ABA Tax Section's Law Student Tax Challenge? Hear from past J.D. and LL.M. winners and coaches about their experiences, how they prepared for the competition, and tips/tricks for those entering.

LSTC Archive

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