Honors Program Law Clerk (LL.M. Students)

Internal Revenue Service; Birmingham (AL); On-site; USD 70,000 - 90,000; Full time

Job summary

Internal Revenue Service Office of Chief Counsel seeks enthusiastic law students and graduates for the Honors Program Law Clerk (LL.M. Candidates). Eligible candidates include LL.M.

students nearing graduation or recent LL.M. graduates within 9 months of graduation, with ABA-accredited law schools and specific class rank/GPA or LSAT criteria. The program emphasizes integrity, correct interpretation of internal revenue laws, and providing high-quality legal advice and representation for the IRS.

Qualifications

• Must attend a law school accredited by the ABA.
• LL.M. candidate/graduate must meet class rank or GPA criteria or LSAT if no GPA.
• Eligibility preserving activities include judicial clerkships, tax or accounting LL.M. programs, or qualifying legal fellowships.

Skills

Academic excellence recognition

Tax law coursework/experience

Law review / law journal

Moot court / mock trial

Education

ABA-accredited law school

LL.M. candidate/graduate

Job description

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.

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.

Eligibility Preserving Activities are defined as:

Full-time activities starting after law school graduation that can preserve a law school graduate's 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 school's 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.

Students pursuing a J.D. who will graduate from an ABA accredited law school prior to September 30, 2027, may apply to the GS-11 Honors Program Law Clerk (J.D. Students) announcement: CCCM-26-13078185-HON