Law Clerk (Tax) - Honors Attorney Program (2025)

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. Please click "Learn more about this agency" to find out more about Chief Counsel's various offices, to view some of the workplace attributes that Chief Counsel's workforce rates most favorably, and to hear from employees themselves.

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This job is open to

• Students
  
  

Current students enrolled in accredited educational institutions from high school to graduate level. Includes internships, pathways and other student programs.

• The public
  
  

U.S. Citizens, Nationals or those who owe allegiance to the U.S.

Clarification from the agency

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

Duties

The IRS Office of Chief Counsel's Honors Program is a highly competitive program available primarily to third-year law students, eligible recently graduated law students, and 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-11 or 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.
• If admitted to a State Bar prior to entry on duty as a Law Clerk, a General Attorney (Tax) GS-11/12/13 (with promotion potential to the GS-14) offer may be extended.
  
  

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 in Washington, D.C. include Corporate (CORP), Financial Institutions & Products (FIP), Income Tax & Accounting (ITA), International (INTL), Passthroughs & Special Industries (PSI), Procedure & Administration (P&A), Employee Benefits, Exempt Organizations, and Employment Taxes (EEE).

Field Office Divisions

We are currently recruiting for our Large Business and International Division and our Small Business/Self Employed Division in the following cities: Atlanta, GA; Austin, TX; Baltimore, MD; Birmingham, AL; Boston, MA; Buffalo, NY; Chicago, IL; Cincinnati, OH; Cleveland, OH; Detroit, MI; East Hartford, CT; Farmers Branch (Dallas), TX; Fort Lauderdale, FL; Greensboro, NC; Honolulu, HI; Houston, TX; Indianapolis, IN; Jacksonville, FL; Kansas City, MO; Laguna Niguel, CA; Las Vegas, NV; Los Angeles, CA; Louisville, KY; Miami, FL; Milwaukee, WI; Nashville, TN; New Orleans, LA; New York (Manhattan), NY; Newark, NJ; Oklahoma City, OK; Philadelphia, PA; Phoenix, AZ; Pittsburgh, PA; Portland, OR; Richmond, VA; Sacramento, CA; Saint Louis, MO; Saint Paul, MN; Saint Petersburg (Tampa), FL; Salt Lake City, UT; San Diego, CA; San Francisco, CA; San Jose, CA; Thousand Oaks, CA; Washington, DC; Westbury (Long Island), NY.

Candidates who select Large Business and International or Small Business/Self-Employed will automatically receive consideration for both business units.

We are currently recruiting for our Criminal Tax Division in the following cities: East Hartford, CT; Indianapolis, IN; Los Angeles, CA; Saint Louis, MO; Saint Paul, MN; Washington, DC.

We are currently recruiting for our Tax Exempt & Government Entities Division in the following cities: Baltimore, MD; Chicago, IL; Denver, CO; East Hartford, CT; Farmers Branch (Dallas), TX; Greensboro, NC; Jacksonville, FL; Los Angeles, CA; New York (Manhattan), NY; Seattle, WA; Thousand Oaks, CA; Washington, DC; Westbury (Long Island), NY.

Target Start Date: August - September 2025

Requirements

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:

Law School Students and Recent Law School Graduates who are eligible for participation in the IRS Chief Counsel Honors Program

• Third-year law students who will graduate from an ABA accredited law school by the graduation requirement date, between October 1, 2024 and September 30, 2025; OR
• Students pursuing a Tax LL.M. who will graduate from an ABA accredited law school by thegraduation requirement date, between October 1, 2024 and September 30, 2025,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.
• Eligibility preserving activities include Judicial clerkships, tax or accounting related graduate programs (including Tax LL.M. program, or qualifying legal fellowships. Additional information on eligibility preserving activities is detailed at the end of this section.
  
  

Applicants Admitted To a State Bar

Applicants who have already been accepted into the State Bar are not eligible to apply to the Honors Program (Law Clerk) announcement and must apply to the Honors General Attorney (Tax) for consideration: https://www.usajobs.gov/GetJob/ViewDetails/799726800.

Basic Requirements For Honors Program Law Clerk

To qualify for this position of Honors Program Law Clerk, you must meet the qualification requirements listed below by the closing of this announcement:

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

To Qualify For The Law Clerk At The GS-11 Grade Level, You Must Be a Third-year Law Student AND Meet One Of The Following By The Closing Date Of The Announcement

• A class ranking in the top 25% of J.D. program, OR
• A J.D. cumulative GPA of 3.35 or higher, OR
• If the school does not provide either class ranks or GPAs, a minimum LSAT of 160 is required.
  
  

To Qualify For The Law Clerk At The GS-12 Grade Level, You Must Be a 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, OR
• 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, OR
• If neither J.D. nor LL.M. program has class ranks or GPAs, a minimum LSAT of 160 is required.
  
  

Note: See "Required Documents" section for GPA/Class Rank/LSAT supporting documents.

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.
  
  

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 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, 2024 (may run later).
  
  

Law school graduates who received their J.D. prior to October 1, 2021 are ineligible.

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:

https://sites.ed.gov/international/recognition-of-foreign-qualifications/.

Additional information

• We may select from this announcement or any other source to fill one or more vacancies.
• 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.
• Relocation expenses are not authorized.
• This is a bargaining unit position.
• We offer opportunities for telework.
• We offer opportunities for flexible work schedules.
• The salary range indicated in this announcement covers multiple locality areas. Your salary will be adjusted based on the post of duty for which you are selected.
  
  

Conditions Of Employment Continued

• Subject to a 1-year trial period.
• 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.
  
  

There are three key documents that contain important information about your rights and obligations. Please read and retain these documents:

• Noncriminal Justice Applicant's Privacy Rights for those who undergo an FBI fingerprint-based criminal history record check for personnel vetting, which includes Rap Back,
• FD-258 Privacy Act Statement - FBI (this is the same statement used when your fingerprints are submitted as part of your background investigation), and
• SEAD-3-Reporting-U.pdf (dni.gov) (applicable to those who hold a sensitive position or have eligibility for access to classified information).
• Benefits
  
  

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.

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 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.

Required Documents

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),
• If applying to the Honors Law Clerk (Tax) position at the GS-12 level, your J.D. transcript and LL.M. transcript must be included in your application.
• 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.) 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: 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.

If you are relying on your education to meet qualification requirements:

Education must be accredited by an accrediting institution recognized by the U.S. Department of Education in order for it to be credited towards qualifications. Therefore, provide only the attendance and/or degrees from schools accredited by accrediting institutions recognized by the U.S. Department of Education.

Failure to provide all of the required information as stated in this vacancy announcement may result in an ineligible rating or may affect the overall rating.

How to Apply

The following instructions outline our application process. You must complete this application process and submit any required documents by 11:59 PM Eastern Time (ET) on 09/03/2024 and/or cut-off dates in this announcement. We are available to assist you during business hours (normally 7:30 AM to 4:30 PM ET, Monday - Friday). To preview the Application Questionnaire, please click the following link: https://apply.usastaffing.gov/ViewQuestionnaire/12442053

If you require a reasonable accommodation for a disability or medical condition during any part of the application and hiring process, please contact Kimberly Johnson, Reasonable Accommodation Coordinator, HR Labor & Employee Relations Division, by phone at 469-801-1728 or by email at Kimberly.F.Johnson@irscounsel.treas.gov. The IRS - Office of Chief Counsel provides reasonable accommodations to qualified applicants with disabilities on a case-by-case basis. You must contact us by 5:00 p.m. Eastern Standard Time on the announcement's closing date to request accommodation. If you are deaf, hard of hearing, or have a speech disability, please dial 7-1-1 to access telecommunications relay services.

• To begin, click Apply to access the online application. You will need to be logged into your USAJOBS account to apply. If you do not have a USAJOBS account, you will need to create one before beginning the application.
• Follow the prompts to select your resume and/or other supporting documents to be included with your application package. You will have the opportunity to upload additional documents to include in your application before it is submitted. Your uploaded documents may take several hours to clear the virus scan process.
• After acknowledging you have reviewed your application package, complete the Include Personal Information section as you deem appropriate and click to continue with the application process.
• You will be taken to the online application which you must complete in order to apply for the position. Complete the online application, verify the required documentation is included with your application package, and submit the application. You must re-select your resume and/or other documents from your USAJOBS account or your application will be incomplete.
• It is your responsibility to verify that your application package (resume, supporting documents, and responses to the questionnaire) is complete, accurate, and submitted by the closing date. Uploaded documents may take up to one hour to clear the virus scan.
• Additional information on how to complete the online application process and submit your online application may be found on the USA Staffing Applicant Resource Center.
  
  

Agency contact information

Corri Munro

Phone 469-801-1028 Email corri.m.munro@irscounsel.treas.gov

Address Office of Chief Counsel, IRS

Staffing and Classification Branch

1111 Constitution Ave, NW

Washington, DC 20224

US

Learn more about this agency

Next steps

To verify the status of your application, log into your USAJOBS account (https://my.usajobs.gov/Account/Login), 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: https://www.usajobs.gov/Help/how-to/application/status/.

Fair & Transparent

The Federal hiring process is set up to be fair and transparent. Please read the following guidance.

• Criminal history inquiries
• Equal Employment Opportunity (EEO) Policy
• Financial suitability
• New employee probationary period
• Privacy Act
• Reasonable accommodation policy
• Selective Service
• Signature and false statements
• Social security number request
  
  

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Overview

• Accepting applications
• Open & closing dates
  
  

07/15/2024 to 09/03/2024

• Salary
  
  

$72,553 - $140,713 per year

• Pay scale & grade
  
  

GS 11 - 12

• Remote job
  
  

No

• Telework eligible
  
  

Yes-as determined by the agency policy.

• Travel Required
  
  

Occasional travel - You may be expected to travel for this position.

• Relocation expenses reimbursed
  
  

No

• Appointment type
  
  

Temporary - 14 Months - This temporary Law Clerk appointment will be converted to a permanent Attorney appointment after admittance to a state bar association if within 14 months of starting.

• Work schedule
  
  

Full-time

• Service
  
  

Excepted

• Promotion potential
  
  

12 - A Law Clerk may be converted to an Attorney with promotion potential to GS-14 after admittance to a state bar association.

• Job family (Series)
  
  

0904 Law Clerk

• Supervisory status
  
  

No

• Security clearance
  
  

Other

• Drug test
  
  

No

• Position sensitivity and risk
  
  

Moderate Risk (MR)

• Trust determination process
  
  

Suitability/Fitness

• Announcement number
  
  

CCCM-24-12442053-HON

• Control number
  
  

799725600

This job originated on www.usajobs.gov. For the full announcement and to apply, visit www.usajobs.gov/job/799725600. Only resumes submitted according to the instructions on the job announcement listed at www.usajobs.gov will be considered.