The ABA Tax Challenge and the national tax moot court competition exercised the advocacy abilities and tax knowledge of the competitors through complicated tax questions designed to simulate real-world business problems.

Stephanie Malen (2L) and Caitlin Foster (2L) competed in the ABA Tax Challenge in San Diego on Feb. 17. Competitors submitted a memorandum and client letter, which was evaluated by a panel of judges. The top teams were flown to San Diego to defend their submissions in person. Malen and Foster excelled to the semi-finals.

“We look forward to another strong showing next year,” said Professor Steven J. Willis, the faculty adviser for Tax Moot Court.

Meanwhile, Michael Bruno (3L), Zachary Ritz (2L) and Adam Smith (3L) teamed up for the national tax moot court competition in Clearwater on Feb. 2. The national tax moot court competition is sponsored by the Florida Bar Tax Section and featured 16 teams.

The competitors wrote a brief and presented six appellate arguments to a panel of judges. Bruno, Ritz and Smith placed second in the competition, which is one of many accolades bestowed upon the Tax Moot Court team in recent years.

“We have fielded a team four times in this competition, placing second in 2009, second in 2010, first in 2011 and second in 2012,” said Willis.

Collins Brown helped to coach this year’s team in the national tax moot court competition. The team also received financial assistance from the Florida Moot Court team and a faculty member, both contributing a total of $2,400 to defray costs.

As co-coach for the University of Florida’s 2011 Tax Moot Court team, Lewis has helped Baley (3L) prepare for the national competition since December.

And earlier this month, the three-member UF team took first prize at the competition in St. Petersburg with Baley also claiming the title of Best Individual Oralist.

But Lewis knows, perhaps better than most, just how good Baley and the rest of the UF team are — Baley and UF beat Lewis’ school, Charleston School of Law, in the 2010 competition.

“One of the reasons I hired (Lewis) was because I wanted him to help coach this team because I saw how good he was,” said Professor of Law Steven Willis, UF’s Tax Moot Court team coach.

Having only competed in the 16-team national competition for three years, UF took home its first first-prize award this year, edging out Ohio Northern University, after placing second in both 2009 and 2010.

But it hasn’t been easy, Baley said.

Baley and Willis said the team, which also included Michael Bruno (2L) and Kevin Hall (3L), had a practice schedule of about 10 to 12 hours every week, in addition to each student’s full-time class schedule.

For Baley, he knew the work had paid off when he got to argue before a three-member panel of United States Tax Court judges in the sixth and final round of this year’s competition.

“You get to sort of match wits with some pretty sophisticated and experienced judges,” Baley said. “I enjoy getting in a conversation with the three judges and seeing what we can figure out.”

And Willis, who’s coached the team for three years, isn’t bashful to mention just how impressed he is with his winning team.

“Watching the team progress over time just warms my heart,” he said. “I learn a tremendous amount as well.”

And for UF’s winning team, eyes are already set on next year’s competition.

“We’re constantly trying to improve,” Willis said. “We’re focusing on next year.”

But until then, Willis is awaiting the arrival of the competition’s trophy, a large silver bowl, in which UF’s name will soon accompany the names of the winners from the past quarter-century.

And Willis thinks UF students and faculty should see the trophy.

“I’d be lying if I said winning wasn’t my favorite part,” Willis said.