Honors Program Law Clerk (LL.M. Students)
Job Location:
Birmingham, MI - USA
Yearly Salary:
Posted:
Application Deadline:
Vacancies:
Job Summary
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:
IRS Office of Chief Counsel Careers Site
Meet Our People
Learn about our Legal Divisions
The IRS Office of Chief Counsels Honors Program is a highly competitive program available primarily to graduating or recently graduated Tax LL.M. students. The program offers entry level positions that provide the opportunity to acquire significant training and experience in tax law. 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-12 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.
We are recruiting for both our National Office and our Field Office Divisions throughout the country. Current openings are detailed below:
National Office
National Office Divisions located only in Washington D.C. include Corporate (CORP) Employee Benefits Exempt Orgs Employment Taxes (EEE) Energy Credits and Excise Tax (ECE) Financial Institutions & Products (FIP) Income Tax & Accounting (ITA) International (INTL) Passthroughs Trusts and Estates (PTE) and Procedure & Administration (P&A).
We are currently recruiting for our Division Counsel (Litigation & Advisory) in the following cities: Atlanta GA; Austin TX; Baltimore MD; Birmingham AL; Boston MA; Buffalo NY; Chicago IL; Cincinnati OH; Denver CO; Detroit MI; East Hartford CT; Farmers Branch (Dallas) TX; Greensboro NC; Honolulu HI; Houston TX; Independence (Cleveland) OH; Indianapolis IN; Jacksonville FL; Kansas City MO; Lake Forest (Laguna Niguel) CA; Las Vegas NV; Los Angeles CA; Louisville KY; Miami FL; Milwaukee WI; Nashville TN; Newark NJ; New Orleans LA; New York (Manhattan) NY; Oklahoma City OK; Philadelphia PA; Phoenix AZ; Pittsburgh PA; Plantation FL; Portland OR; Richmond VA; Sacramento CA; Salt Lake City UT; San Diego CA; San Francisco CA; San Jose CA; Seattle WA; St. Louis MO; St. Paul MN; Washington DC; Westbury (Long Island) NY.
We are currently recruiting for our Office of the Division Counsel/Associate Chief Counsel (Criminal Tax) in the following cities: Baltimore MD; Buffalo NY; Chicago IL; Cincinnati OH; Denver CO; East Hartford CT; Farmers Branch (Dallas) TX; Greensboro NC; Houston TX; Independence (Cleveland) OH; Indianapolis IN; Jacksonville FL; Las Vegas NV; Los Angeles CA; Miami FL; Nashville TN; Newark NJ; New Orleans LA; Philadelphia PA; Phoenix AZ; Portland OR; Richmond VA; Salt Lake City UT; San Diego CA; San Francisco CA; Seattle WA; St Louis MO; St. Paul MN; Washington DC; Westbury (Long Island) NY.
We are currently recruiting for our Office of the Division Counsel (Tax Exempt & Government Entities Division Counsel) in the following cities: Chicago IL; Denver CO; Farmers Branch (Dallas) TX; Jacksonville FL; Los Angeles CA; New York (Manhattan) NY; Portland OR; Seattle WA; Washington DC; Westbury (Long Island) NY.
Target Start Date: August - September 2027
Please note you will not receive an application status update or communication from the hiring office until early 2027.
- Refer to Additional Information.
- Click Print Preview to review the entire announcement before applying.
- Must be a U.S. Citizen or National.
Who May Apply:
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 American Bar Association (ABA) accredited law school by theGraduation Requirement Date: September 30 2027 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 as defined below.
- Law school graduates who received their J.D. prior to October 1 2023 are ineligible.
- Law school graduates admitted to the State Bar are ineligible.
Full-time activities starting after law school graduation that can preserve a law school graduates eligibility for the Honors Program. The following are eligibility preserving activities: judicial clerkships tax or accounting-related graduate programs (including tax-related or FOIA/Disclosure-related 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).
To qualify for this position of Honors Program Law Clerk (LL.M. Candidates) 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
To qualify for the Law Clerk at the GS-12 grade level you must be an LL.M. candidate/graduate AND meet one of the following by the closing date of the announcement:
- 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.
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 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 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.
All applicants must be attending or graduated from an ABA-accredited law school.
A college or university degree generally must be from an accredited (or pre-accredited) college or university recognized by the U.S. Department of Education. For a list of schools which meet these criteria please refer to Department of Education Accreditation page.
FOREIGN EDUCATION: If you are using education completed in foreign colleges or universities to meet the qualification requirements you must show the education credentials have been evaluated by a private organization that specializes in interpretation of foreign education programs and such education has been deemed equivalent to that gained in an accredited U.S. education program; or full credit has been given for the courses at a U.S. accredited college or university. If you are qualifying based on foreign education you must submit proof of creditability of education as evaluated by a credentialing agency. For further information visit: Recognition of Foreign Qualifications International Affairs Office ().
- Hiring managers take into consideration applicant-preferred division and desired location. Applicants who are selected for hire will be provided one offer based on the ultimate needs of the organization to fill open positions.
- We may select from this announcement or any other source to fill one or more vacancies.
- Relocation expenses are not authorized.
- This is a non-bargaining unit position.
- We offer opportunities for flexible work schedules.
- The salary range listed includes locality. Exact salary will be determined at time of selection based on location.
- Subject to a 1-year trial period.
- All newly appointed employees to the excepted service are subject to a trial period. During this time your performance conduct and suitability for continued employment will be evaluated. You will not automatically convert to permanent status at the end of the trial period. Your supervisor must affirmatively determine that continued employment is in the best interest of the Federal service. If no certification is made before the trial period ends your appointment will be terminated. You are encouraged to actively engage with your supervisor seek feedback and understand role expectations. Additional guidance and support will be provided during onboarding.
- If converted to entry-level attorney subject to a Tenure Commitment of up to 3 years.
- Complete a Declaration for Federal Employment to determine your suitability for Federal employment at the time requested by the agency.
- If you are a male applicant born after December 31 1959 certify that you have registered with the Selective Service System or are exempt from having to do so.
- Have your salary sent to a financial institution of your choice by Direct Deposit/Electronic Funds Transfer.
- Go through a Personal Identity Verification (PIV) process that requires two forms of identification from the Form I-9. Federal law requires verification of the identity and employment eligibility of all new hires in the U.S.
- Obtain and use a Government-issued charge card for business-related travel.
- Undergo an income tax verification.
- The employment of any candidate including a current employee or a new hire selected for this position may be conditional upon classification and/or audit of federal tax returns. This audit may include up to 2 years of returns.
- This position requires that the successful candidate undergo personnel vetting which includes a background investigation and enrollment upon onboarding into Continuous Vetting. Enrollment in Continuous Vetting will result in automated record checks being conducted throughout ones employment with Treasury. The successful candidate will also be enrolled into FBIs Rap Back service which will allow Treasury to receive notification from the FBI of criminal matters (e.g. arrests charges convictions) involving enrolled individuals in near real-time. For more information about individual rights Noncriminal Justice Applicants Privacy Rights - FBI FD-258 Privacy Act Statement - FBI and ().
Candidates should be committed to improving the efficiency of the Federal government passionate about the ideals of our American republic and committed to upholding the rule of law and the United States Constitution.
A career with the U.S. government provides employees with a comprehensive benefits package. As a federal employee you and your family will have access to a range of benefits that are designed to make your federal career very rewarding. Opens in a new windowLearn more about federal benefits.
Eligibility for benefits depends on the type of position you hold and whether your position is full-time part-time or intermittent. Contact the hiring agency for more information on the specific benefits offered.
Required Experience:
IC
