Tracy Costanzo L’25 and Amanda Hepinger L’24 Won the ABA Section of Taxation 2022-2023 Law Student Tax Challenge, held in person at the Section of Taxation’s 2023 Midyear Tax Meeting. Both are students in the College’s JDinteractive online J.D. program.
Costanzo and Hepinger were one of six semi-finalist teams invited to the national competition. Overall, 62 Teams from approximately 48 law schools entered the Challenge.
An alternative to traditional moot court competitions, the Law Student Tax Challenge (LSTC) is organized by the Section’s Young Lawyers Form. The LSTC asks two-person teams of students to solve a complex business problem that might arise in everyday tax practice. Teams are initially evaluated on two criteria: a memorandum to a senior partner and a letter to a client explaining the result. Based on the written work product, six teams from the J.D. Division and four teams from the LL.M. Division receive a free trip to the Section’s Midyear Meeting, where each team presents its submission before a panel of judges consisting of the country’s top tax practitioners and government officials, including tax court judges. The competition is a great way for law students to showcase their knowledge in a real-world setting and gain valuable exposure to the tax law community.
