Western New England University School of Law students Conor McCormick and Christopher Nasta (both 3L) placed third nationally at the American Bar Association (ABA) Law Student Tax Challenge, held January 16, 2026, in San Diego, California.
The ABA Tax Challenge, organized by the ABA Section of Taxation, is considered one of the nation’s premier experiential competitions for aspiring tax attorneys. The competition offers an alternative to traditional moot court by mirroring real-world tax practice. Two-person teams are asked to analyze a complex business problem and produce both professional legal documents and client-ready communications.
Teams compete in two phases. First, all entrants submit a memorandum to a senior partner and a letter to a client outlining their proposed tax solution. Based on written submissions, six finalist teams are selected to advance to an oral defense round judged by leading practitioners, government officials, and tax court judges.
This year, WNE Law’s team was one of only six teams selected out of 96 entries to advance to the oral defense round. Their third-place finish continues a sustained record of success for Western New England University School of Law in the Tax Challenge under the leadership of Professor Fred Royal, who has coached the team for multiple years.
This marks the third consecutive year that WNE Law has advanced to the final oral defense round. In 2023–2024, WNE captured the Best Brief Award, and in 2024–2025, the team achieved first place in the oral defense round.
