Summer Intern (Legal Administrative Specialist)

Clarification from the agency

For more information, see "Who May Apply" in the "Qualifications" section for more information on who is eligible to apply for this position.

The IRS Office of Chief Counsel's 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 Counsel. In 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.

As a Legal Administrative Specialist with the Office of Chief Counsel, you will work for one of several major Counsel divisions 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; Cleveland (Independence), OH; Denver, CO; East Hartford, CT; Farmers Branch, TX; Greensboro, NC; Houston, TX; Indianapolis, IN; Jacksonville, FL; Las Vegas, NV; Los Angeles, CA; Miami, FL; Nashville, TN; New Orleans, LA; Newark, NJ; Philadelphia, PA; Phoenix, AZ; Portland, OR; Richmond, VA; Salt Lake, 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: June 2027

Please note, you will not receive an application status update or communication from the hiring office until early 2027.

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:

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.

To qualify for this position of Honors Summer Intern (Legal Administrative Specialist), you must meet the qualification requirements listed below by the closing of this announcement:

Basic Requirement for Summer Legal Administrative Specialist:

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

To qualify for an Honors Summer Intern (Legal Administrative Specialist) at the GS-09 grade level, you must meet one of the following by the closing date of the announcement:

• 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

Attributes of an Ideal Candidate are

• 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.

How you will be evaluated

You will be evaluated for this job based on how well you meet the qualifications above.

Applicants will be considered based on their application package as it relates to the requirements listed in the qualifications section. 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.

A complete application includes:

• A resume
• Vacancy question responses
• An official or unofficial transcript from your law school (an official copy will be required if you are selected)
• Proof of current enrollment
• 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. Please limit your resume to two-pages. Applicants with resumes exceeding two-pages will be removed from consideration. (Cover letters are optional.) 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. Please view Resume Tips.

Education Documentation: You must include supporting documentation to confirm your GPA, class rank, or LSAT score. Acceptable documentation includes a transcript, test scores, or verification from the school. Your application will be rated ineligible if your education qualifications cannot be verified in your application documents.

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, as failure to do so may result in an "incomplete application" determination.

Next steps

Additional locations