Eleven teams from all over the country were on hand for the three-day event held at multiple venues throughout Miami Law. The student teams researched, analyzed, and addressed three complex tax issues relating to the "timely mailing as timely filing" rule, section 199A (the 20% deduction for qualified business income), and section 469 (relating to the treatment of real estate losses). Students wrote briefs before the competition and engaged in oral arguments on-site at Miami Law.
Miami Law provided courtrooms, facilities, and catering for the competition, and Miami Law's moot court expert and Director of Programs, Farah Barquero, ran the competition on-site. The Florida Bar’s Tax Section wrote the Moot Court problem, recruited judges for the oral argument rounds, and judged the briefs.
The Tax Section of The Florida Bar hosts a National Tax Moot Court Competition annually to allow law students from U.S. law schools to demonstrate their written brief and oral argument skills with a focus on tax law. It is an opportunity for law students to continue sharpening and developing their tax law skills.
The competition format consisted of a first-round double elimination oral argument followed by single elimination quarterfinals, semifinal, and final rounds. There was a separate competition for written briefs. Two tax court judges presided over the consolation and final rounds. Judge Lewis Carluzo, chief special trial judge at the United States Tax Court, and Judge Diana Leydon, special trial judge with the U.S. Tax Court, judged four teams in the two final rounds.
The final event was a dinner where the Tax Section of The Florida Bar bestowed awards to the teams that presented the best written briefs and oral arguments.
Team Oral Argument Award: University of Alabama School of Law
First runner-up: Stetson University College of Law
Second runner-up: New England Law
Team Brief Award: George Washington University of Law
Runner-up: University of Alabama School of Law
Best Oralist Award: Zachary Babo, University of Baltimore
Miami Law, Top Choice for Studying Tax Law
Because tax law affects everything from the structure of a new startup to cross-border trade to family breakups, Miami Law's tax law program covers the gamut. Miami Law's curriculum offers foundationally solid courses like federal income tax, corporate tax, and partnership tax, and unique advanced courses like loss utilization, representing high net worth individuals, and taxation of athletes and entertainers. Miami Law also focuses on international tax issues for students interested in U.S. tax of cross-border activities. With clients operating in a global world, knowledge of the tax aspects of cross-border business and investment is indispensable. Miami is ideal for studying tax law, uniquely situated as South Florida is a leading center of international tax planning and asset management, which offers myriad opportunities for internships and job placement. The tax program draws superb faculty from the local, national, and international legal community, and these experts bring cutting-edge practice experience to the classroom.
Miami Law offers specialization options like a concentration in international tax, a J.D./LL.M. dual degree tax program [link], and a J.D./MBA/LL.M. in tax. It also offers an LL.M. in Taxation of Cross-Border Investment for foreign lawyers. For example, lawyers practicing full-time in Latin America can earn an LL.M. in taxation of cross-border investment online to enrich their understanding of U.S. tax rules applicable to international transactions.
Watch the National Tax Moot here.
