2021 National Tax Moot Court Competition competitors, judges and event co-chairs, from the left on the top, Omar Hussein and Erik Banuchi (Stetson) and Lane Birkenfeld (Texas Tech); Middle from the left, Jacquelynne Steelman Mayes (Texas Tech), United States Tax Court Chief Special Trial Judge Lewis R. Carluzzo, and retired Special Trial Judge John F. Dean. On the bottom from the left are Moot Court Competition Co-chairs Brian Howsare and Justin Wallace.

Stetson University College of Law’s moot court team took top honors in the April virtual National Tax Moot Court Competition hosted by the Tax Section in association with Stetson. Stetson Law’s Erik Banuchi, John Bartel, and Omar Hussein won Best Oral Argument and Best Overall Brief, and Hussein won Best Individual Oralist. Texas Tech University School of Law’s team was named first runner-up in the oral argument category and St. Thomas University School of Law was first runner-up for best brief.

Held virtually for the first time in its 30-year history, the national competition attracted 12 law school teams from across the U.S. Tax Section members Justin Wallace and Brian Howsare co-chaired this year’s event and Professor Brooke Bowman and Stetson’s technical support team facilitated the competition on Zoom. Tax Section volunteers Collin Clark, Brittany Cobb, and Lauren Kurtz wrote the moot court competition’s problem and bench brief and volunteer judges handled scoring. United States Tax Court Chief Special Trial Judge Lewis R. Carluzzo and retired Special Trial Judge John F. Dean judged the finals and consolation finals again this year.