2020 National Tax Moot Court Competition

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Competition Overview

For over 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 the state of Florida.

The competition consists of a first round double elimination oral argument followed by single elimination quarter finals, the semi final 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 judges 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-November 2019, with a submission deadline of February 3, 2020.

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

Competition registration is limited to sixteen (16) teams. Law schools are allowed to register more than one team only if less than 16 teams 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 will be registered on a first-come, first-served basis upon completion of this online registration form and payment of registration fees.

Due to the popularity of the competition, The Florida Bar Tax Section cannot guarantee registration to all interested teams. Advance registration information will be provided to the previous year's participating law schools one week prior to the open registration period. Law schools that participated in last year's competition, but fail to register a team during the one-week advance registration window are not guaranteed a spot in this year's competition.