IRVINE, Calif. (Aug. 25, 2023) — The University of California, Irvine School of Law (UCI Law) is proud to announce that Andres Berdugo (’23), a recent LL.M. graduate of the UCI Law Graduate Tax Program, was named the winner of the 2023 Tax Notes Student Writing Competition for his article titled, “Form Follows Function: A Critical Analysis and Reassessment of the Continuity of Business Enterprise Doctrine.” The annual student writing competition recognizes superior student writing on unsettled questions in federal, state, or international tax law or policy. Berdugo’s article will be published in Tax Notes Federal, Tax Notes International, and Tax Notes State in September.
“I chose to embark on writing my paper primarily to have the privilege of learning from Professor Joshua D. Blank in his Tax Writing course,” said competition winner Andres Berdugo. “The paper he authored, which I encountered during my Corporate Taxation class, titled ‘Confronting Continuity: A tradition of fiction in Corporate Reorganizations,’ profoundly influenced the topic I opted to explore in my own paper, as well as the approach I undertook. The mentorship and guidance I received from him throughout the process of writing this paper have been invaluable.”
My experience at UCI Law has been transformative, granting me exposure to profound ideas within tax law and the opportunity to explore my own ideas under the guidance of remarkable tax scholars.
Andres Berdugo ’23
“Thus, when I received the news that Tax Notes had selected my paper for publication, my first action was to express my gratitude to him,” Berdugo added. “I consider myself extremely fortunate to have benefitted from his mentorship, and I firmly believe that this achievement is built on the foundation of his guidance.”
Berdugo engaged in numerous activities during his time in UCI Law’s Graduate Tax Program, including participating in the California State Tax Clinic, serving as an LL.M. Representative in the Tax Law Society, and finishing as a finalist in the 2022 ABA Law Student Tax Challenge. He was also the recipient of a Merit Scholarship (2022), a Colfuturo Scholarship (2022), and four Faculty Awards (highest grade in a course – 2023).
“My experience at UCI Law has been transformative, granting me exposure to profound ideas within tax law and the opportunity to explore my own ideas under the guidance of remarkable tax scholars,” said Berdugo.
About the UCI Law Graduate Tax Program
The UCI Law Graduate Tax Program is a leading tax program on the West Coast. UCI Law offers a one-of-a-kind, practice-oriented Master of Laws (LL.M.) degree program led by renowned tax scholars Omri Marian, Joshua Blank and Victor Fleischer. True to the spirit of UCI Law’s cutting-edge approach to legal education, the Graduate Tax Program offers a unique tax curriculum emphasizing practice skills and featuring small class sizes and a collegial, supportive learning environment. The program provides students with both the doctrinal depth and the experiential learning needed to practice tax law and to develop a deep understanding of the new tax law enacted in 2017. The program prepares graduate students for careers as tax attorneys, judges, tax administrators and policy advocates in the United States and abroad, and also offers the opportunity for current practitioners to dramatically expand their tax knowledge and skills.
About the University of California, Irvine School of Law
The University of California, Irvine School of Law is a visionary law school that provides an innovative and comprehensive curriculum, prioritizes public service, and demonstrates a commitment to equity within the legal profession. Nearly half of all UCI Law’s J.D. graduates are people of color, and almost a third are first-generation students. At UCI Law, we are driven to improve our local, national, and global communities by grappling with important issues as scholars, as practitioners, and as teachers who are preparing the next generation of leaders. The collaborative and interdisciplinary community at UCI Law includes extraordinary students, world-renowned faculty, dedicated staff, engaged alumni, and enthusiastic supporters. Connect with us on Instagram, LinkedIn, Facebook, Threads, X, and sign up for our monthly newsletter for the latest news and events at UCI Law.