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 will be circulated to registered teams in mid-January 2022 with a submission deadline of March 4, 2022.

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

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 less 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 of Nine Hundred Dollars ($900) (the “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.

Registration deadline is Wednesday, January 12, 2022.
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