• 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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Inspired by the setting for the Section’s 2009 Midyear Meeting, this year’s problem asks students to advise a fictional client on a favorable tax strategy in order to take advantage of tax credits available for economic development in and around New Orleans, Louisiana. In addition to examining the role of tax credits, the problem also asks participants to consider the allocation of such credits back to the funding entity.

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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 2009 Midyear Meeting, January 8-10 at the Sheraton, New Orleans, LA, 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.

2008 LSTC Entry Details

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2008 LSTC Problem:
HTML | PDF

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2008 J.D. Rules:
HTML | PDF | **Rules Addendum**
J.D. Entry Form

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2008 LL.M. Rules:
HTML | PDF | **Rules Addendum**
LL.M. Entry Form

2007 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 2007 LSTC took place in January of 2008 in Lake Las Vegas, Nevada during the Section of Taxation Midyear Meeting. The following lists winners of the 2007 Law Student Tax Challenge:

J.D. Division Results

• The 1st Place Team was John LeVangie and Ryan Wyzik of Western New England College School of Law.
• The 2nd Place Team was John Greenwall and Charles Fairchild of Southwestern Law School.
• The 3rd Place Team was Lauren Zimmerman and Drew Harpool of Tulane University Law School.
• The Best Written Submission was by Ryan Smith and Andreas Ringstad of Temple University Law School.

The J.D. semi-finalists were:

• Matthew Mauney and Jamie Delman, University of Florida Fredric G. Levin College of Law.
• Ryan Smith and Andreas Ringstad, Temple University Law School.
• Julie Skelton and Timothy Hamer, University of Wisconsin Law School.

LL.M. Division Results

• The 1st Place Team was Anne-Marie Rabago and Gary Scanlon of Northwestern University School of Law.
• The 2nd Place Team was Kelly Young and Hailley Joyner of University of Denver Sturm College of Law.
• The Best Written Submission was by Cynthia Schlegel and Melissa Webber of University of Denver Sturm College of Law.

The LL.M. finalists were:

• Julie Karavas and Michelle Jez, University of Denver Sturm College of Law.
• Cynthia Schlegel and Melissa Webber, University of Denver Sturm College 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 Pulication: 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.