Paul L. Caron

Thursday, September 15, 2022

ABA Tax Section Releases 22nd Annual Law Student Tax Challenge Problem

The ABA Tax Section has released the J.D. Problem (rules; entry form) and LL.M. Problem (rules; entry form) for the 22nd Annual Law Student Tax Challenge:

LSTCAn 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.


  • Submission Deadline: November 7, 2022
  • Notification of Semifinalists and Finalists: December 15, 2022
  • Semifinal and Final Oral Defense Rounds: February 9-10, 2023

For past problems, results, and best written winners, see here.


Join us next Thursday afternoon for a law student tax challenge informational webinar. This is a great opportunity to hear from past winners and gain more insight into the competition. Registration is now open, click the link here to register!

ABA Tax Section, Legal Education, Tax, Teaching | Permalink