Summer Intern (Legal Administrative Specialist)

The IRS Office of Chief Counsels Summer Legal Program provides exposure to the Office by enabling primarily second-year law students to work under the supervision and with the assistance of experienced tax lawyers. The training and work experience provides developmental assignments and helps prepare law students for a career as a tax lawyer and gives them an excellent view of what the practice of law is like at the Office of Chief the National Office law students typically take part in a variety of educational and social events. It is anticipated students will work for us the full summer.

• Appointments will be made to a Legal Administrative Specialist at the GS-09 level in Summer 2027.
• Participants who graduate from law school by Fall 2028 may be eligible for consideration for non-competitive placement into an entry-level law clerk or attorney position subject to position availability applicable hiring approvals and other requirements.

• Refer to Additional Information.
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• Must be a U.S. Citizen or National.

Who May Apply:Current law school students who have completed one (1) full year of legal studies at an American Bar Association (ABA) accredited law school.

• Second-year law students who have completed at least one full year of legal study by the closing date of the announcement are eligible to apply (part-time law students must be currently attending law school and have completed the equivalent of one year of full-time study by the closing date of the announcement).
• Most applicants participate in the summer after their second year of law school; however law students graduating in Spring 2027 who will enter a judicial clerkship fellowship or tax or accounting-related graduate program (including a Tax LL.M. program) may participate in the summer following law school graduation prior to the start of the judicial clerkship fellowship or graduate program.
• If you are applying for but have not yet accepted a judicial clerkship fellowship or been accepted into a tax or accounting-related graduate program you should consider applying to both the Summer Intern (Legal Administrative Specialist) and the Honors Program Law Clerk announcements.

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

• A class ranking in the top 25% of the J.D. program or LL.M. program OR
• A cumulative GPA of 3.35 or higher in the J.D. program OR
• A cumulative GPA of 3.25 in the LL.M. program OR
• If the LL.M. program does not have class rank nor GPA the J.D. program requirements listed above must be met OR
• 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 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.