The National Tax Moot Court is an appellate advocacy competition. Participants brief and orally argue a hypothetical appeal in a tax case. The national competition is sponsored by the Tax Section of the Florida Bar Association. The competition simulates an appeal of a trial court decision, so appellate writing and oral advocacy skills are emphasized. Students research a problem, write an appellate brief, and present oral arguments before panels of judges. This competition does not have a regional. Students compete in the intra-school competition and then the national. Students earn two pass/fail credits for their participation in the national competition in Florida.

This competition is open to all students who have completed their first year.