Theodore Tannenwald Jr. Foundation for Excellence in Tax Scholarship

The Theodore Tannenwald, Jr. Foundation for Excellence in Tax Scholarship and The American College of Tax Counsel are pleased to announce its annual competition, the “Tannenwald Writing Competition”. The contest is open to all full- or part-time law school, undergraduate or graduate students. The purpose of the foundation is to encourage and foster in law students the intense passion that Judge Tannenwald had for rigorous and insightful legal analysis, for precise legal writing, and for quality legal education.  The foundation will provide cash prizes of $5,000, $2,500 and $1,500 for the top three papers.

The Theodore Tannenwald, Jr. Foundation for Excellence in Tax Scholarship was established in 2000 as a tax-exempt organization under section 501(c)(3) of the Internal Revenue Code.Since its inception, the Foundation has received over 600 entries to its annual writing competitions from students representing 83 law schools throughout the United States.


The competition is open to

  • Law students, undergraduate (J.D.) or graduate (L.L.M. or S.J.D.), enrolled full or part-time in a U.S. law school during the 2016/17 academic year and
  • Other students enrolled during such academic year in a U.S. law school tax course as part of an MBA or other non-law degree programs

How to Apply:

To be applying for the competition, the applicant must submit papers on any federal or state tax-related topic by mailed or hand-delivered.

Papers Rules: 

  • Submitted papers must focus primarily upon technical or policy-oriented tax issues relating to any type of existing or proposed U.S. federal or state tax or U.S. federal or state taxation system (including topics relating to tax practice ethical and professional responsibility matters).
  • Papers shall be 25 – 50 typewritten pages in length double-spaced (Times New Roman or Arial typeface), including footnotes and appendices (both of which may be single-spaced). 12 point font size shall be used for text and appendices, 10 points or 12 points font size may be used for footnotes.  All margins (top, bottom, and sides) shall be at least 1″.  Same-page footnotes are strongly preferred instead of endnotes.  Proper citation forms must be used.
  • Papers should be clipped or stapled, do not hole-punch or place in a binder.
  • Papers written in connection with a law school course or seminar (including independent study and summer school courses) are eligible for the Competition.
  • Papers based on research or other work done in connection with a law firm or other employment are eligible for the Competition, as are papers evolving from the moot court or legal clinic involvement. Any such papers, however, must be in the form of a scholarly article.  Client-specific work products (e.g., briefs, legal memoranda, opinion letters, etc.) are not acceptable.
  • Student papers submitted for publication in law reviews or other legal journals or periodicals, or for on-line publication, are eligible for the Competition, provided that the version submitted for the Competition shall not reflect any changes (substantive or editorial) made to the paper after submission of the manuscript for any such publication.
  • No more than one paper may be submitted by the same student. Co-authored papers will not be accepted.
  • Papers previously submitted to an earlier Competition may not be again submitted for a subsequent Competition unless (i) the paper has been revised to reflect the impact of one or more significant legislative, case law or administrative developments relevant to the subject matter of the paper; (ii) the paper is sponsored by the same or another law school professor; and (iii) all of the Competition Rules have otherwise been satisfied.
  • Faculty sponsors. Each submitted paper must be sponsored by a law school professor.
  • Per-school limits: No more than 8 papers may be submitted by J.D. students from the same law school. If the school also has an L.L.M. or other graduate tax program, up to additional 8 papers may be submitted by students in those programs.

Submitting Details:

The original of each paper (but no additional copies), along with the signed faculty sponsor communication, should be mailed or hand-delivered to the following address:

Tannenwald Foundation
700 Sixth Street, NW, Suite 700
Washington, DC 20001-3980
Attn:  SandieKiedrowski.

In addition, each paper and faculty sponsor communication should be transmitted electronically, in MS Word or PDF, to Ms. Kiedrowski at

Financial Aid and Award Money:

  • Cash prizes will be awarded for the winning paper ($5,000), first runner-up ($2,500) and second runner-up ($1,500).
  • Appropriate recognition will also be given to the faculty sponsors of winning papers.
  • The Foundation may, in its discretion, decide to split prizes or award additional prizes.
  • Provided that the first-prize paper has not been published or accepted for publication elsewhere, the Foundation has arranged for the publication of such paper in The Florida Tax Review (subject to the normal review and editorial processes of that journal).

Application Deadline:

All papers submitted for the competition must be received by the Foundation by no later than 9:00 p.m. EDT, July 6, 2018.

Link for More Information:

Contact Information:

For more information contact: Nancy Abramowitz at 202.274.4164 ([email protected]).

Pin It on Pinterest