Liberty Law Dominates National Tax Moot Court, Shaping Future

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In the intricate and demanding world of U.S. tax law, where precision and intellectual rigor are paramount, a new powerhouse has firmly established its dominance. Liberty University School of Law, through a combination of strategic curriculum design, world-class faculty, and a deep commitment to practical skills, has achieved a remarkable series of victories in the National Tax Moot Court Competition. This sustained excellence is not merely a collection of trophies; it is a clear indicator of a program that is actively shaping the future of tax law by producing graduates who are practice-ready, ethically grounded, and exceptionally skilled in advocacy. As a Certified Private Wealth Manager and CPA, I recognize that the development of such talent has profound implications for clients, firms, and the integrity of the financial and legal systems. This article will provide a comprehensive analysis of how Liberty Law has built its tax dynasty, the unique components of its success, and why its graduates are becoming some of the most sought-after new talents in the legal profession.

The Crucible of Competition: A Legacy of Winning

The National Tax Moot Court Competition, hosted by the Tax Section of the Florida Bar, is one of the nation's premier forums for aspiring tax attorneys to test their mettle. The competition demands an exhaustive understanding of the Internal Revenue Code, case law, and complex regulatory frameworks. Participants must craft detailed written briefs and deliver compelling oral arguments before panels of seasoned tax attorneys and, in the final rounds, sitting judges from the United States Tax Court. It is a crucible designed to forge exceptional legal advocates.

Liberty Law's recent record in this high-stakes environment is nothing short of dominant. The school has consistently placed at or near the top, demonstrating a pattern of excellence that few institutions can claim.

• 2026 National Champions: The team of 2L Joshua Spann and 3L Nate King secured the national title after defeating Indiana University McKinney in the final round. Their victory was underscored by Nate King winning the "Best Oralist" award in the final, a testament to superior advocacy skills.
• 2019 National Champions: An earlier team composed of Jonathan Shbeeb, John Riordan, and Will Baker brought home the championship for the first time in the school's history, going undefeated through five rounds of intense competition.
• A Pattern of Excellence: Beyond the championships, Liberty's presence is consistently felt. The school finished third in 2024 and was the winner of the consolation round, showcasing the depth of its talent pool.

These victories are not isolated incidents but the direct result of a focused, systematic approach to legal education that begins long before students ever enter a competition courtroom. The problems argued in these competitions are hyper-realistic, such as the 2026 scenario involving a complex international tax issue for a professional coach relocating to Puerto Rico, a topic that touches on the intricate interplay between U.S. federal and territorial tax law. Successfully arguing such a case requires a level of expertise that goes far beyond standard textbook knowledge.

The Architects of Success: World-Class Faculty

A key pillar of Liberty Law's success is its faculty—a blend of distinguished academics and practitioners with deep, real-world experience in the highest echelons of tax law. This is not a mere academic exercise; the coaches and professors guiding these teams have practiced and shaped the very laws the students are debating.

Professor Brett Bloom: From Treasury to Classroom

A standout mentor for the tax moot court teams is Professor Brett Bloom, a Liberty Law alumnus himself. Before returning to teach, his career placed him at the heart of U.S. tax policy. He served as an attorney-advisor in the International Tax Counsel for the U.S. Department of the Treasury's Office of Tax Policy. In this critical role, he was directly involved in developing and drafting regulations that implement the U.S. tax code.

Significantly, Professor Bloom was a U.S. delegate to the Organisation for Economic Co-operation and Development (OECD), where he helped shape the global minimum tax framework known as Pillar 2. This is the cutting edge of international tax law. His prior experience in the international tax group at KPMG advising multinational corporations rounds out a resume that is almost perfectly designed to train future tax leaders. The students themselves credit his direct involvement as a critical factor in their success. Joshua Spann, a member of the 2026 championship team, noted, "Professor Bloom was really able to pour into us and help us shape our arguments."

Leadership with Tax Expertise: Dean Timothy M. Todd

The school’s leadership further reinforces this commitment to tax excellence. Dean Timothy M. Todd, also a Liberty Law alumnus who graduated first in his class, has a distinguished career in tax law. He clerked for the U.S. Court of Federal Claims and has been deeply involved with the American Bar Association (ABA) Section of Taxation, serving as a committee chair and being named a John S. Nolan Fellow—one of the section's highest honors. This high-level engagement with the national tax bar provides an invaluable perspective that permeates the school's curriculum and culture.

Coaching for Victory: Vice Dean Rodney Chrisman

Vice Dean Rodney Chrisman, who coached the 2026 championship team, also brings a wealth of practical experience in business associations, corporate law, and tax. His direct coaching and mentorship during the competition were instrumental in the team's ability to navigate complex arguments and excel under pressure. The presence of faculty who have not only studied the law but have actively practiced it provides students with a decisive edge.

The "Practice-Ready" Philosophy: Curriculum and Training

Liberty Law's dominance is built on a foundational philosophy that legal education must be deeply integrated with practical skills training. The goal is to graduate students who are "practice-ready," a distinction that employers in the highly competitive legal market value immensely. This philosophy is embedded throughout the curriculum and manifests in several key programs.

A Mandatory Foundation in Advocacy

Unlike many law schools where moot court is a voluntary extracurricular activity for a select few, Liberty requires all first-year law students to compete in a moot court tournament. This requirement ensures that every student, from their first year, is immersed in the fundamentals of legal analysis, brief writing, and oral advocacy. The law school boasts state-of-the-art facilities, including a full-scale replica of the U.S. Supreme Court bench, to provide a realistic and inspiring training environment. This school-wide emphasis creates a culture of advocacy and a deep talent pool from which the national competition teams are selected.

The Volunteer Income Tax Assistance (VITA) Program

Theory is powerfully combined with service-oriented practice through the school's long-standing Volunteer Income Tax Assistance (VITA) program. In partnership with the Internal Revenue Service (IRS), students provide free tax preparation services to low-to-middle-income individuals, the elderly, and those with disabilities in the community.

This is not a mere volunteer opportunity; it is a core part of the practical curriculum. Law students, certified by the IRS, handle hundreds of real tax returns each season. This experience forces them to:

• Apply Tax Law: Students move from theoretical classroom knowledge to applying complex tax code provisions to real-life situations.
• Develop Client Skills: They learn to interview clients, handle sensitive financial information professionally, and explain complex issues in understandable terms.
• Understand Compliance: They gain firsthand experience with IRS forms, procedures, and the practical realities of tax compliance.

This hands-on experience is invaluable. It solidifies their understanding of tax law in a way that no classroom lecture can and instills a sense of professional responsibility.

A Curriculum That Connects Theory and Practice

The law school's curriculum is deliberately structured to bridge the gap between academic theory and the skills needed for practice. Courses like "Tax Research and Jurisprudence" are designed to arm students with advanced research skills and a deep understanding of the statutory and judicial doctrines that form the conceptual framework of tax law. The curriculum includes distinct "Litigation" and "Planning" tracks, allowing students to hone skills relevant to either settling disputes or helping clients avoid them in the first place through meticulous planning. This integrated approach ensures that when students participate in a competition like the National Tax Moot Court, they are not just reciting memorized arguments; they are drawing from a deep well of integrated knowledge and practical experience.

Shaping the Future: The Impact on Graduates and the Profession

The ultimate measure of any educational program is the success of its graduates and its influence on the profession. By producing exceptionally well-prepared tax professionals, Liberty Law is having a tangible impact.

Graduates from the program are entering the workforce with a unique combination of skills that makes them highly valuable to employers. They possess:

• Proven Expertise: Winning a national championship or placing highly in a competition judged by U.S. Tax Court judges is a powerful credential that immediately signals a high level of competence.
• Superior Advocacy Skills: They have been trained and tested in the art of persuasive oral and written argumentation.
• Practical Experience: Through programs like VITA, they have already navigated real-world client and compliance issues.

The career trajectories of recent graduates bear this out. Nate King, the "Best Oralist" from the 2026 championship team, secured a position in estate planning law, a field where tax knowledge is critical, even before graduation. His teammate, Joshua Spann, plans to pursue a Master of Laws (LL.M.) in taxation, the gold standard for advanced tax specialization.

Perhaps most impressively, Liberty Law alumna Sarah Green ('20) was selected as a 2025-26 John S. Nolan Fellow for the American Bar Association's Section of Taxation. This is an extremely prestigious fellowship awarded to only a handful of the nation's most promising young tax lawyers, placing them in the inner circle of tax policy and leadership. Her success is a direct reflection of the program's quality and its ability to propel graduates to the highest levels of the profession.

From the perspective of a wealth manager and CPA, the emergence of a program so dedicated to producing high-caliber tax professionals is a welcome development. The complexity of the modern financial landscape, for both individuals and corporations, requires legal counsel that is not only knowledgeable but also practical and client-focused. By emphasizing rigorous training, real-world application, and a foundation of ethical service, Liberty Law is not just winning competitions; it is cultivating the future leaders and trusted advisors of the tax world.

Frequently Asked Questions (FAQ)

What is the National Tax Moot Court Competition?

The National Tax Moot Court Competition is an annual appellate advocacy competition hosted by the Tax Section of the Florida Bar. It allows law students from across the United States to demonstrate their written and oral advocacy skills on a complex, real-world U.S. tax law problem before practicing tax attorneys and U.S. Tax Court judges.

How has Liberty University School of Law performed in this competition?

Liberty University School of Law has an exceptional record, including winning the national championship in both 2019 and 2026. They also secured third place in 2024 and have had students win individual awards for "Best Brief" and "Best Oralist," demonstrating consistent, high-level performance.

What makes Liberty Law's tax program unique?

Liberty Law's program integrates rigorous academic coursework with mandatory practical skills training. All first-year students must participate in a moot court competition, and the curriculum includes programs like the IRS-sponsored Volunteer Income Tax Assistance (VITA), where students gain hands-on experience preparing real tax returns for the community.

Who are the key faculty members behind this success?

The program is led by faculty with extensive, high-level experience. This includes Professor Brett Bloom, a former attorney-advisor in the U.S. Treasury's Office of Tax Policy; Dean Timothy M. Todd, a former John S. Nolan Fellow of the ABA Section of Taxation; and Vice Dean Rodney Chrisman, who coached the 2026 championship team.

How does participation in moot court benefit a future lawyer's career?

Moot court is widely recognized by employers and judges as a premier law school activity for developing essential legal skills. It hones legal analysis, research, persuasive writing, and oral advocacy. Success in a prestigious competition like the National Tax Moot Court signals to employers that a graduate possesses proven, high-level skills, making them a more competitive candidate for roles in litigation and specialized fields like tax law.