Law Clerk (Non-Tax) Honors Attorney Program (2026)

The IRS Office of Chief Counsels Honors Program is a highly competitive program available primarily to third-year law students. The program offers entry level positions that provide the opportunity to acquire significant training and experience in the assigned area. The positions are open to individuals each year who have superior academic qualifications or relevant experience to the work of the Office of Chief Counsel.

• Appointments will be made to a Law Clerk at the GS-11 for 14-months.
• Participants may be converted to an entry level Attorney position after admittance to a State Bar and demonstration of satisfactory employment during the interim period of 14 Months from original appointment.

• GLS serves as in-house counsel to the IRS and the Office of Chief Counsel and provides legal services over a broad spectrum of non-tax matters including labor and employment ethics fiscal appropriations procurement contracts technology and other general government matters.
• As a customer-focused organization we provide our clients with the highest quality legal advice and advocacy to minimize legal risks reduce litigation exposure promote legal compliance and advance our clients objectives.
• We are one GLS. We embrace teamwork and embody our core values: United in Purpose Committed to Excellence and Dedicated to Each Other.

• Claims Labor & Personnel Law (CLP): Attorneys in CLP provide legal advice and representation on a wide variety of complex issues including labor-management relations personnel and EEO matters; the interpretation of civil service laws and regulations; government representation; the Federal Tort Claims Act; and other related non-tax matters. CLP also provides program coordination to Field Office Divisions in all of these matters; participates in negotiation of collective bargaining labor agreements of national scope; and litigates arbitrations and unfair labor practices involving agency-wide issues.
• Ethics & General Government Law (EGG): Attorneys in EGG provide ethics opinions advice and training on issues arising under the federal conflict-of-interest statutes related government-wide and agency-specific regulations and other rules. EGGalso issues advisory opinions to agency officials on non-tax laws regulations and decisions governing the management of federal agencies with respect to matters such as appropriations and fiscal law delegations of authority records and property management the Federal Advisory Committee Act intellectual property and a wide range of other general government issues.
• Public Contracts & Technology Law (PCTL): Attorneys in PCTL provide advice on complex legal issues on a wide variety of procurement matters involving the interpretation of applicable laws and regulations; advise on contract formation and administration licensing and intellectual property issues interagency agreements and memoranda of understanding and handle litigation before the Government Accountability Office and the Civilian Board of Contract Appeals.

Conditions of employment

• Refer to Additional Information.
• Click Print Preview to review the entire announcement before applying.
• Must be a U.S. Citizen or National.

Qualifications

Who May Apply:

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

• Third-year law students who will graduate from an ABA accredited law school by the Graduation Requirement Date: September 30 2026; OR
• Recent law school graduates from an ABA accredited law school who within 9 months of graduating law school began participating in eligibility preserving activities.

• 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.

To qualify for this position of Honors Program Law Clerk you must meet the qualification requirements listed below by the closing of this announcement:

Basic Requirements for Honors Program Law Clerk:

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

• A class ranking in the top 25% of J.D. program OR
• A J.D. cumulative GPA of 3.35 or higher OR
• If the school does not have 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 related course work;
• Evidence of background or experience in the position to be filled such as taking relevant law school classes (e.g. contract law claims labor and personnel law government law or technology law law) or relevant legal experience;
• Work or achievement in the law schools 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.