National Tax Moot Court Competition


The 2015 National Tax Moot Court Competition


Winners Team: Charleston School of Law

L-R: Laura Michael Hughes, Dustin Pitts, Professor Kristin Balding Gutting, and Hank Young.
Mr. Young was also the winner of the "Best Individual Oralist" award.

Team Oral Argument Awards:
Competition Winner: Charleston School of Law
First Runner-Up: Liberty University School of Law
Second Runner-Up: University of Baltimore School of Law

Team Brief Awards:
Best Overall Brief: Texas Tech University School of Law
First Runner-Up: Suffolk University Law School

Individual Award:
Best Individual Oralist: Hank Young, Charleston School of Law

The Florida Bar Tax Section sponsored the National Tax Moot Court Competition February 5-7, 2015, at the Hilton Clearwater Beach, Florida. This year the weather was beautiful and the teams all made it safely from around the country. The states represented at this year’s competition were: Kentucky, Minnesota, Alabama, Illinois, Maryland, Massachusetts, Florida, South Carolina, Wisconsin, Texas, Ohio, Virginia, Oregon, Louisiana, and New York.

The Florida Bar Tax Section would like to thank the final round judges: Judge Carluzzo, Judge Dean and Judge Guy, United States Tax Court, Washington, DC. Their commitment to this program has spanned many years and makes it one of the most popular programs in the country! It is always a highlight for the students to hear critiques and comments from these prestigious members of the bar.
We would also like to thank the volunteer attorneys from the Tax Section, who put in countless hours reading and becoming familiar with the problem and then judging the rounds of oral arguments. Without our volunteers, this competition would not take place. This year’s success is also due in large part to our program chairs, Micah Fogarty, Barnett, Bolt, Kirkwood, Long & McBride, and Emily Weeks, Hill Ward Henderson, Tampa. The students wait anxiously for the problem each year, and without the program chair’s efforts they would wait in vain. The Florida Moot Court Competition is a success because of Florida’s tax attorney volunteers.

If your school would like to be noticed of upcoming competitions, please email the Section Administrator, Arlee Colman at This e-mail address is being protected from spambots. You need JavaScript enabled to view it This e-mail address is being protected from spambots. You need JavaScript enabled to view it.

Rules of Entry for 2016

The competition is limited to sixteen (16) teams from law schools throughout the country. Schools are allowed to enter more than one team only if less than sixteen schools register. Each team shall consist of two or three students, all of whom must be full time law students at the time of the competition. Teams are allowed entry on a first come, first served basis upon receipt of both the completed registration form and payment of the entry fees. The format of the competition consists of a first round double elimination oral argument followed by single elimination quarterfinals, semi-final and final rounds. There is a separate competition for written briefs, with independent judging and awards. The problem consists of three or four issues, all tax related. For preliminary rounds of the oral argument competition, judges are made up of attorneys who are members of The Florida Bar Tax Section. The final & consolation rounds consist of judges from the United States Tax Court.

Due to the popularity of this competition, The Tax Section cannot guarantee all interested teams a spot. We do, however, try to be fair and give everyone the opportunity to participate. Each year, during the first full week of September, registration packets are mailed to all schools that competed in the prior year’s competition. Returning schools will have one week advanced notice to register before the competition is open to everyone. It is important to note that returning schools are not guaranteed a position in the competition. The second week of September, notices are sent to the remaining schools on the section’s master mailing list.

Check back to this site for information on the 2016 competition or contact Arlee J. Colman at: This e-mail address is being protected from spambots. You need JavaScript enabled to view it .