2022 National Tax Moot Court Competition

Competition Overview

For more than 30 years, The Florida Bar Tax Section has hosted an annual National Tax Moot Court Competition to invite law students from across the country to demonstrate their written brief and oral argument skills. Participation in the competition provides law students with excellent opportunities to sharpen their skills and to network with attorneys from across Florida.

The competition consists of a first-round double elimination oral argument followed by single elimination quarterfinals, then semifinal and final rounds. Members of The Florida Bar Tax Section serve as judges for preliminary oral argument rounds, while United States Tax Court judges hear the final and consolation round arguments.

Written briefs are judged and awarded independently of the oral arguments. The problem consists of three or four tax-related legal issues and is circulated to registered teams in mid-January with a submission deadline in March.

Awards for best written briefs and oral arguments are presented to teams during the awards banquet on the final night of the competition.