2024 National Tax Moot Court Competition

Registration opens in September for The Florida Bar Tax Section’s 2024 Moot Court Competition at Stetson University College of Law, 1401 61st St. S, Gulfport, FL 33707, (727) 562-7800.

A tradition of excellence. 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 will be circulated to registered teams in advance.

Rules of entry. Registration for the NTMCC is limited to sixteen (16) teams comprised of students from law schools throughout the United States, who are currently pursuing their J.D. or joint J.D./LL.M. degree. Schools will be permitted to register more than one team only in the event that fewer than sixteen schools register.

Each team will consist of two to three students, all of whom must be full-time J.D. or joint J.D./LL.M. candidates at the time of the competition. Students who have obtained their J.D. and who are currently pursuing their LL.M. are not eligible for the NTMCC. Teams will be registered on a first-come, first-served basis, based upon the receipt of both (i) a completed registration form, and (ii) full payment of the required registration fee.

Due to the popularity of this NTMCC, the Section cannot guarantee the registration of every interested team. Nevertheless, the Section will attempt to provide a fair and equal opportunity for teams desiring to participate.