Law Students/Recent Grads

Entry-Level Opportunities

Interviews are conducted at law schools and various diversity job fairs throughout the country to recruit the best and brightest law students for the IRS Office of Chief Counsel.

There are various beginning entry points for you, each providing the opportunity to acquire significant training and experience in tax law, or government contract, personnel, and labor law.

CHIEF COUNSEL HONORS PROGRAM

  • Highly competitive program available primarily to third-year students and graduating Tax LLM students who have less than one year of post-JD legal work experience.
  • Open to individuals each year who have superior academic qualifications or experience relevant to the work of Chief Counsel
  • Appointments are made at GS-11, Step 8 for JD applicants, and at GS-12, Step 4 for LLM applicants
  • Positions are available in our offices nationwide and are subject to a three-year commitment

Honors Qualifications

Minimum Criteria (must meet this criteria to be considered):

  • Class Rank Requirement:
    1. For JDs: Top 20% class rank required (if school does not provide class rank information allowing us to determine if a student is in the top 20%, such as individual class rank or honors for students in a certain percentage of the class, at the time a selection is made, then a minimum GPA of 3.4 is required; if the school does not provide class rank or GPA at the time a selection is made, a minimum LSAT of 160 is required) or
    2. For Tax LLMs (including JD/LLMs) who have completed any LLM coursework: Must satisfy the JD class rank requirement above or have a minimum GPA of 3.3 in the LLM program (if the LLM program does not provide GPAs, a minimum LSAT of 160 is required);
  • Grade of "B" or above (or equivalent, if the school does not provide letter grades) in any tax course completed;
  • Must attend an ABA accredited law school; and
  • Must be a US citizen.

Attributes of an Ideal Candidate:

  • Evidence of background or experience in the position to be filled, such as taking relevant law school classes (e.g., tax law, bankruptcy/debtor creditor law, administrative law) or relevant legal or tax experience (e.g., tax legal experience) or relevant tax volunteer experience (e.g., VITA, Tax Clinic);
  • Work or achievement in the law school's law review or other recognized law journal;
  • Special high-level recognition for academic excellence in law school, such as selection to Order of the Coif or receipt of the American Jurisprudence Award in related courses; or top grades in related course work (e.g., “A” grades in tax courses);
  • Winning a moot court or mock trial competition or membership on a moot court or mock trial team

Three-Year Tenure Commitment
As a newly appointed attorney, you will be expected to remain with the Office of Chief Counsel for a period of three years, unless released from your employment commitment. This is due in part to recognize the significant amount of time and money that the Office of Chief Counsel invests in training new attorneys to become proficient in the law.

Learn how to apply.

SUMMER LEGAL PROGRAM

  • Competitive program available primarily to second-year law students at American Bar Association accredited law schools
  • Summer positions are available at the GS-9, Step 1 level
  • Work under the supervision, and with the assistance of, experienced tax lawyers (or personnel and labor attorneys in our General Legal Services Division)
  • Gain training and work experience that helps prepare you for a career as a tax lawyer and also provides an excellent view of what the practice of law is like at the Office of Chief Counsel
  • In the National Office, you may take part in a variety of training, educational and social events, as well as interagency tours and presentations
  • Opportunities are available in our offices nationwide
  • Offers of full-time employment may be made at the conclusion of the program
  • This program has been established in accordance with 5 CFR 213.3102(r)

Summer Legal Qualifications

Minimum Criteria (must meet this criteria to be considered):

  • Class Rank Requirement:
    1. For JDs: Top 20% class rank required (if school does not provide class rank information allowing us to determine if a student is in the top 20%, such as individual class rank or honors for students in a certain percentage of the class, at the time a selection is made, then a minimum GPA of 3.4 is required; if the school does not provide class rank or GPA at the time a selection is made, a minimum LSAT of 160 is required) or
    2. For Tax LLMs (including JD/LLMs) who have completed any LLM coursework: Must satisfy the JD class rank requirement above or have a minimum GPA of 3.3 in the LLM program (if the LLM program does not provide GPAs, a minimum LSAT of 160 is required);
  • Grade of “B” or above (or equivalent, if the school does not provide letter grades) in any tax course completed;
  • Must attend an ABA accredited law school; and
  • Must be a US citizen.

Attributes of an Ideal Candidate:

  • Evidence of background or experience in the position to be filled, such as taking relevant law school classes (e.g., tax law, bankruptcy/debtor creditor law, administrative law) or relevant legal or tax experience (e.g., tax legal experience) or relevant tax volunteer experience (e.g., VITA, Tax Clinic);
  • Work or achievement in the law school’s law review or other recognized law journal;
  • Special high-level recognition for academic excellence in law school, such as selection to Order of the Coif or receipt of the American Jurisprudence Award in related courses; or top grades in related course work (e.g., “A” grades in tax courses);
  • Winning a moot court or mock trial competition or membership on a moot court or mock trial team

Learn how to apply.

VOLUNTEER LEGAL EXTERNSHIP PROGRAM (Extern Program)

  • Available to highly qualified law students from law schools accredited by the American Bar Association
  • Work alongside Chief Counsel attorneys on a variety of educationally related work assignments and provide legal assistance to attorneys
  • You may work on either a part-time or a full-time basis as a law student or LLM candidate, subject to the approval of your law school
  • You may work in the National Office or in one of our field offices

Learn how to apply.

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