September 06, 2021

Law Student Tax Challenge

21st Annual Law Student Tax Challenge

Entry. Rules, and Problems

Important Dates

  • Problem Release Date: September 7, 2021, released by 5pm ET
  • Submission Deadline: November 8, 2021, by or before 5pm ET
  • Notification of Semifinalists and Finalists: December 16, 2021
  • Virtual Semifinal and Final Oral Defense Rounds: January 12-13, 2022
  • 2022 Midyear Tax Meeting, Orlando, FL: January 27-29, 2022

COVID Disclaimer

Due to continued concerns expressed by students and faculty, and for the safety of all, the LSTC Committee has opted to move the competition to a virtual format, and will NOT hold an in-person competition this year. Semi-Finalists and Finalists will compete virtually for their Oral Rounds via Zoom on January 12-13, 2022. The Section will still fully support students who wish to attend the in-person Midyear Tax Meeting in Orlando. The Section will additionally cover the semi-finalist and finalists’ travel expenses travel expenses as well as the meeting registration of their coach.

20th Annual Law Student Tax Challenge

Winners - LL.M. Division

  • LL.M. 1st Place
    Isaac Leon and Stefanie Pupkiewicz of the University of Denver Sturm College of Law. Their coach was Sabrina Strand.
  • LL.M. 2nd Place
    Marquita Trotter and Heidi Weelborg of the Boston University School of Law. Their coach was Kevin Wall.
  • LL.M. Best Written
    Marquita Trotter and Heidi Weelborg of the Boston University School of Law. Their coach was Kevin Wall.
  • LL.M. Semi-Finalists
    Elizabeth Bachmann and Zachary DeJoode of the University of Missouri- Kansas City School of Law. Their coach was Judith Frame.
    Mariam Khvistani and Inri Panajoti of the Boston University School of Law. Their coach was Kevin Wall.

Winners - J.D. Division

  • J.D. 1st Place
    Louis Couture and Michael Rios of Temple University - Beasley School of Law. Their coach was Alice Abreu.
  • J.D. 2nd Place
    Casey Bond and Brooks Lindberg of the University of Utah S.J. Quinney College of Law. Their coach was Christine Kim.
  • J.D. 3rd Place
    Steven Cooper and Tyler Eddington of the University of Oregon School of Law. Their coach was Roberta Mann.
  • J.D. Best Written
    Casey Bond and Brooks Lindberg of the University of Utah S.J. Quinney College of Law. Their coach was Christine Kim.
  • J.D. Semi-Finalists
    Brett Emanuel and Allison Marshall of the University of Nebraska College of Law. Their coach was Adam Thimmesch.
    Minas Myrtidis and Jimmy Pham of the University of Florida Levin College of Law. Their coach was Sabrina Little.
    Baylee Beeman and Christopher Ryan of the University of San Diego School of Law. Their coach was Miranda Fleischer

Videos: LSTC Winners Oral Round

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.

LSTC Archive

We have created an archive of previous Law Student Tax Challenge videos, 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.