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:
- Top 20% class rank required (or minimum LSAT score of 160 or higher, if school does not provide a class rank at the time a selection is made);
- Grade of "B" or above in any tax course completed (or equivalent, if the school does not provide letter grades) for tax positions;
- 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 classes for tax positions) or relevant legal experience (e.g., tax legal experience);
- 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. The first year of your three-year commitment is part of a trial period during which you may resign without requesting a release.
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:
- Top 20% class rank required (or minimum LSAT score of 160 or higher, if school does not provide a class rank at the time a selection is made);
- Grade of "B" or above in any tax course completed (or equivalent, if the school does not provide letter grades) for tax positions;
- 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 classes for tax positions) or relevant legal experience (e.g., tax legal experience);
- 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
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
