Donald C. Alexander Tax Law Writing Competition

The Federal Bar Association Section on Taxation has sponsored an annual writing competition and invited law students to participate. The Section on Taxation has named this annual competition—the Donald C. Alexander Tax Law Writing Competition—in honor of former IRS Commissioner Don Alexander, who passed away in 2009. Throughout his career, Mr. Alexander was both a widely admired role model and an advocate for writing skills and style in tax law.

The 2025 Donald C. Alexander Tax Law Writing Competition has closed. 

Eligibility
All full-time and part-time law students currently seeking a juris doctor (JD) or a master of laws (LLM) at an accredited law school are eligible to enter the competition. Students may submit any original paper concerning federal taxation. Papers must be (i) a minimum of twenty pages and a maximum of fifty pages, including footnotes and (ii) double spaced, with one-inch margins and 12 -point Times New Roman font (though footnotes may be single spaced and in 10-point font).

Prizes
Two winning papers will be selected by the leadership of the Federal Bar Association Section on Taxation.

The authors of the first place and second place papers will receive:

(i) A cash prize ($2,000 for first place and $1,000 for second place);

(ii) A trip to the FBA’s Annual Tax Law Conference which will be held in Washington, DC, March 3, 2025 (value not to exceed $700), where each winner will be presented with a commemorative plaque.

Submitting
Submissions were due on January 17, 2025.

For more information including the competition rules, please see the FBA Tax Writing Competition Rules and Warranty.

Congratulations to our 2025 Recipients! 
First Place: Jaclyn Willems – “What Ruined Conservation Easements? Renewing Efforts to Bring Back Goals of the Past”
Second Place:  Paige Sanders – “Pigouvian Taxes on Sexually Oriented Businesses”

2022 Recipients:
First Place: Michael Shaw: “Local Governments in a TIF(f): Theories on Municipal Renegotiation of Tax-Increment Financing Agreements in a Post-Retail Pandemic”
Second Place: Sam Hampton Sturgis: “The Wealth Tax–Egalitarian Dream or Utilitarian Nightmare”

2021 Recipients:
First Place: Marissa J. Lee: “Capital Gains Tax Reform: Conceptual and Practical Considerations”
Second Place: Barrett Cappadonna: “Reducing the Tax Gap from Underreporting of Small Businesses through Book-Tax Disclosures: Lessons from the Schedule M-3”