Law Clerk; Tax - Honors Attorney Program

Office of Chief Counsel, IRS, seeks enthusiastic individuals to serve taxpayers fairly and with integrity by providing correct and impartial interpretation of the internal revenue laws and the highest quality legal advice and representation for the IRS.

To learn more, click the links below:

• 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. Qualifying legal fellowships must have a formal sponsor (e.g., a public service organization, a foundation, a bar association, a corporation, a law school, etc.),

an established legal mission (e.g., purpose, type of work), and be publicly advertised as a fellowship at the time the candidate applied to the fellowship.

• 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 J.D. prior to October 1, 2022 are ineligible.

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

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

• 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 tax or related course work (e.g., "A" grades in tax courses);
• 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;
• 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.