The problems for the 26th Annual Law Student Tax Challenge are now available. Both the J.D. and LL.M. Division problems, along with the official rules and submission instructions, can be found at americanbar.org/groups/taxation/about/awards-initiatives/law-student-tax-challenge.

The LSTC is the Section of Taxation’s national tax competition for law students. Two-person teams analyze an original problem and prepare a memorandum to a senior partner and a letter to the client. Written submissions are judged anonymously; the top teams in each division advance to oral rounds before panels of tax practitioners, judges, and government attorneys.

• Submissions Due:                   November 9, 2026, 5:00 p.m. ET
• Semifinalists Notified:         December 14, 2026
• Oral Rounds:                               February 3-4, 2027, San Antonio, TX