Law Clerk; Tax - Honors Attorney Program

Overview

With nearly 1,700 attorneys, IRS Chief Counsel is the largest tax law firm nationwide. Our attorneys are among top tax law practitioners and some of the very best legal minds found anywhere. Together with the IRS, we serve the public by applying the tax code with fairness and integrity. After pausing hiring in 2025, we now seek new law graduates and experienced attorneys to join us.

Learn more about the organization: IRS Office of Chief Counsel Careers Site Meet Our People Learn about our Legal Divisions

This is an open continuous announcement set to close April 22, 2026. Qualification requirements must be met for those applications submitted by the applicable cut-off date listed below.

Referral Group 1:
Qualified applications received from opening of the announcement to 11:59 PM EST 02/23/2026.

Referral Group 2:
Qualified applications received from 12:00 AM EST 02/24/2026 to 11:59 PM EST 04/22/2026.

Notifications will be sent to applicants as their application is referred or not referred for further consideration. The announcement may close prior to April 22, 2026, if management has succeeded in filling all vacancies.

Law School Students and Recent Law School Graduates who are eligible for participation in the IRS Chief Counsel Honors Program:

• Students pursuing a Tax LL.M. who will graduate from an ABA accredited law school by the Graduation Requirement Date:
  September 30, 2026 OR
• Recent Tax LL.M. Graduates from an ABA accredited law school, who, within 9 months of graduating law school, began participating in eligibility preserving activities.

Eligibility Preserving Activities are defined as:
Full-time activities starting after law school graduation that can preserve a law school graduate s eligibility for the Honors Program. The following are eligibility preserving activities:

• Judicial clerkships, tax or accounting-related graduate programs (including Tax LL.M. programs) or qualifying legal fellowships.
• Breaks between consecutive eligibility preserving activities cannot exceed 120 days.
• Participation in the eligibility preserving activity must be active through at least December 1 of the program year (may run later).
• Law school graduates who received their JD prior to October 1, 2022 are ineligible.

Must attend a law school accredited by the American Bar Association.

You must be an LL.M. candidate/graduate AND meet one of the following by the applicable cut-off date:

• A class ranking in the top 25% of the JD program AND/OR a JD cumulative GPA of 3.35 or higher.
• A class ranking in the top 25% of your LL.M. program AND/OR an LL.M. cumulative GPA of 3.25 or higher.
• If neither JD nor LL.M. program has class rank or GPA, a minimum LSAT of 160 is required.

Students pursuing a JD, who will graduate from an ABA accredited law school prior to September 30, 2026, may apply to the GS-11 Law Clerk announcement. (CCCM--HON-SR).

Attributes of an ideal candidate are as follows:

• Special high-level recognition for academic excellence in law school, such as selection to Order of the Coif or American Jurisprudence Award, or top grades in tax coursework.
• Evidence of background or experience in the position, such as tax law coursework or relevant tax experience.
• Work or achievement in the law school s law review or other recognized law journal.
• Winning a moot court or mock trial competition or membership on a moot court or mock trial team.

We may select from this announcement or any other source to fill one or more vacancies.