• 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.

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View slideshows of students and judges in action at the 2008 Law Student Tax Challenge Competition! Winners accept their awards after the final decisions are rendered.

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This year’s problem asks J.D. and LL.M. students to consider challenging scenarios involving timely issues in individual and business entity tax. Calling on the knowledge learned in their respective tax courses, J.D. and LL.M. students will be asked to apply their classroom knowledge to a fun, challenging set of ‘real world’ facts.

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Specific past topics have included:

* Cash-rich international split-offs
* Merger and acquisition issues
* Section 83(b) elections
* Cancellation of debt in an executive loan program

The top teams selected by a panel of judges then present their solutions to some of the top tax practitioners in the country. Past oral-round judges have included:

* Deborah A. Butler, Associate Chief Counsel, IRS
* Hon. John O. Colvin, Chief Judge, U.S. Tax Court
* Donald L. Korb, Chief Counsel, IRS
* Richard Lipton, Partner, Baker & McKenzie LLP
* Hon. Stephen J. Swift, Judge, U.S. Tax Court
* William J. Wilkins, Partner, WilmerHale

Teams are initially evaluated on two criteria: a memorandum to a senior partner and a letter to the client explaining the result. Based on this written work product, 6 teams from the J.D. Division and 4 teams from the LL.M. Division will receive a free trip (including airfare and accommodations for two nights) for the Section's 2010 Midyear Meeting, January 21-23 at the Grand Hyatt, San Antonio, TX, where they will defend their submissions before a panel of some of the country's top tax lawyers.

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. On average, more than 40 teams compete in the J.D. Division and more than 20 teams compete in the LL.M. Division.

At several institutions, the competition is used as a learning tool. The competition offers motivated students a tremendous opportunity to learn more about tax law, interact with professionals in the world of tax, and earn credit while doing so.

2009 LSTC Entry Details

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Important Dates:

Problem Release Date: Friday, August 28, 2009
Submission Deadline: Friday, November 13, 2009 (5:00 PM EST)
Notification of Semifinalists and Finalists: Monday, December 21, 2009
Semifinal and Final Oral Defense Rounds: Friday, January 22, 2010 in San Antonio, TX

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OFFICIAL PROGRAM NOW AVAILABLE:

J.D. Entry Form

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2009 J.D. Problem:
PDF

2009 LL.M Problem:
PDF

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2009 J.D. Rules:
PDF

2009 LL.M Rules:
PDF

2009 LSTC Winners

The LSTC is a national tax planning and client-counseling competition designed to more closely reflect everyday tax practice than traditional moot court competitions. The semi-final and final rounds of the 2009 LSTC took place in January of 2010 in San Antonio, Texas during the Section of Taxation Midyear Meeting. Congratulations!

J.D. Division Results

• 1st Place: Brendan Sponheimer and James Murtha, Western New England College School of Law
• 2nd Place: Sara Steinberger and Travis Wheeler, Temple University Beasley School of Law
• 3rd Place: Kaitlyn Wahlsten and Jonathan Heinonen, Hamline University School of Law
• Best Written Submission: Neill O'Brien and Casey Nunez, Western New England College School of Law

J.D. Semi-Finalists:

• Joe Aaron Mullis and Kevin Henson, University of Memphis Cecil C. Humphreys School of Law
• Bryan Jensen and Scott Valent, University of Denver Sturm College of Law
• Neill O'Brien and Casey Nunez, Western New England College School of Law

LL.M. Division Results

• 1st Place: Nicole Forsythe and Ryan White, University of Missouri-Kansas City School of Law
• 2nd Place: Henry Chen and Irina Goldberg, University of San Diego School of Law
• Best Written Submission: Nicole Forsythe and Ryan White, University of Missouri-Kansas City School of Law

LL.M. Finalists:

• Hiram Powers and Joshua Erlich, Georgetown University Law Center
• Nina Garonski and James Vandermark, Temple University Beasley School of Law

List of Participating Schools:

• Boston College Law School
• Chapman University School of Law
• Columbia Law School
• Florida Coastal School of Law
• Golden Gate University School of Law
• Georgetown University Law Center
• Hamline University School of Law
• Indiana University Maurer School of Law
• Lewis & Clark Law School
• Michigan State University College of Law
• New England Law
• New York University School of Law
• Northwestern University Law School
• Quinnipiac University School of Law
• Rutgers School of Law - Newark
• St. Louis University School of Law
• Temple University Beasley School of Law
• Tulane University Law School 
• University of Alabama School of Law
• University of Baltimore School of Law
• University of California Davis School of Law
• University of Chicago Law School
• University of Denver Sturm College of Law
• University of Florida Levin College of Law
• University of LaVerne College of Law
• University of Maryland School of Law
• University of Miami School of Law
• University of Missouri - Kansas City School of Law
• University of Oklahoma College of Law
• University of Oregon School of Law
• University of Pittsburgh School of Law
• University of San Diego School of Law
• Western New England College School of Law
• Villanova University School of Law

Testimonies

"The ABA Law Student Tax Challenge offers a wonderful bridge to practice for law students. Unlike many competitions, it offers problems that mirror practice and gives students a sterling opportunity to write a legal memorandum on a sophisticated tax problem and present the problem to top tax professionals acting as partners or clients. I recommend that any serious tax student enter the competition."

—Professor Don Leatherman
University of Tennessee College of Law
Former Chief of Branch 4 for the Associate Chief Counsel (Corporate)
of the IRS Office of Chief Counsel

"I found the Tax Challenge to be a very well organized and exciting competition. The task itself was very challenging and I learned a great deal while attempting to solve it. The post presentation feedback was helpful. Finally, I enjoyed meeting the other competitors at the various events. Overall, it was an excellent experience and I would highly recommend it to any student at my university."

—Hailley Joyner, Esq.
LL.M. Candidate, University of Denver

"The Tax Law Challenge is an exceptional competition and provides a unique opportunity for law students because it previews all aspects of tax practice and provides a bridge from classroom learning to the practice of tax law."

—Professor Christopher M. Pietruszkiewicz
Paul M. Herbert Law Center
Louisiana State University
Judge (Semi-Final Round), 2002 Law Student Tax Challenge

"As both a J.D. and a LL.M. participant, the LSTC afforded me a unique opportunity to delve into a complex transactional tax scenario that was conceived from the same cutting-edge issues facing top tax practitioners. While it was certainly a wonderful experience to compete in the final round and ultimately, win the competition, the real rewards of participating in the LSTC came much later on as I was able to meaningfully share my experience with and knowledge of the issues raised in the competition problem with prospective employers. There is simply no better 'real-world' tax competition for students than the LSTC!"

—Kelley Miller
U.S. Tax Court
Winner (LL.M. Division), 2005 Law Student Tax Challenge

"The Tax Law Challenge is a great concept because it allows students to prepare and orally defend written memorandums that analyze the tax consequences of proposed transactions—a task that tax lawyers are more often engaged in as opposed to tax litigation."

—Professor Fred B. Brown
University of Baltimore School of Law

"The format challenges students to present their oral and written knowledge in a manner generally undertaken by more senior lawyers and again in another format that is understandable to a client. What could be better preparation for tax practice?"

—Professor Daniel S. Goldberg
University of Maryland School of Law

Read more testimonials

Feature Publication: International Tax Reform Report Congressional hearings on the impact of international tax reform on U.S. competitiveness highlight the work of the Tax Section’s Task Force on International Tax Reform. The Task Force recently completed its 200-page white paper, detailing specific objective criteria for evaluating various tax reform proposals and modifications to U.S. international tax rules. The final report appears in the Spring 2006 edition of The Tax Lawyer, Vol. 59, No. 3, and is available to members and the public here.