Honors Program Law Clerk (LL.M. Students)

About the role

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

What you will do

• The IRS Office of Chief Counsel's 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.
• As a Law Clerk/Attorney with the Office of Chief Counsel you will work for one of several major Counsel organizations, based on your particular interest, qualifications, and the staffing needs of the Office.
• Whether you are in a field office or National Office position, you will receive substantial training and responsibility.
• The following link describes our legal divisions Legal Divisions | IRS Careers.
• 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.

Education

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 (ed.gov).

How you will be evaluated

Applicants will be considered based on their overall background as it relates to the position to be filled. Interviews may be held at the option of the office. All application materials and interviews, if conducted, will be used in the final evaluation and selection process.

Referral: Professional Order will be used to refer and select eligible candidates. Veterans' preference is applied after applicants are assessed. Preference eligibles will be listed at the top of the certificate in alphabetical order and considered before non-preference eligibles.

All other candidates will be listed in alphabetical order. If you are among the top qualified candidates, you may be required to participate in a selection interview. We will not reimburse costs related to the interview, such as travel to and from the interview site.

Documents you must provide

• A resume Vacancy question responses An official or unofficial transcript from your law school (an official copy will be required if you are selected) An unedited writing sample (5-10 pages in length) Supporting documentation as applicable If you are using your class rank or LSAT score to qualify, you must submit documentation within your application to prove your claim.
• If your school does not calculate neither GPA nor Class Rank, please include supporting documentation from the college/university.
• All applicants are required to submit a resume either by creating one in USAJOBS or uploading one of their own choosing.
• (Cover letters are optional.) Please limit your resume to two-pages.
• Applicants with resumes exceeding two-pages will be removed from consideration.
• Applicants with resumes exceeding two-pages will be removed from consideration.
• To receive full credit for relevant experience, please list the month/year and number of hours worked for experience listed on your resume.
• We suggest that you preview the online questions, as you may need to customize your resume to ensure that it supports your responses to these questions.
• Education Documentation: If you are using your GPA, class ranking or LSAT Scores to qualify, you must include supporting documentation that confirms your GPA & Class Rank (for example, a transcript, test scores, etc.).
• Veterans' Preference Documentation: If you are claiming veterans' preference, you must submit a copy of your DD-214 (Member 4 copy), or other official documentation from a branch of the Armed Forces or the Department of Veterans Affairs showing actual or expected dates of service dates of service and type of discharge.
• Ten-point preference eligibles must also submit an Application for 10-point Veteran Preference, SF-15, along with the required documentation listed on the back of the SF-15 form.
• For more information on veterans' preference view FedsHireVets.
• Please ensure your application includes supporting qualification documentation for this position, failure to do so may result in an "incomplete application" determination.

What to expect next

To verify the status of your application, log into your USAJOBS account (***), all of your applications will appear on the Welcome screen. The Application Status will appear along with the date your application was last updated. For information on what each Application Status means, visit: ***

Additional information

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. Conditions of Employment Continued: 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 one's employment with Treasury.

The successful candidate will also be enrolled into FBI's 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 Applicant's Privacy Rights - FBI, FD-258 Privacy Act Statement - FBI, and SEAD-3-Reporting-U.pdf (dni.gov).