Job 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. To learn more, click the links below: IRS Office of Chief Counsel Careers Site Meet Our People Learn about our Legal Divisions

Job Description

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 application deadline 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 application deadline). 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 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 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 a 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, receipt of the American Jurisprudence Award, or CALI Excellence for the Future Award in related courses; or top grades in classes related to the position to be filled, Evidence of background or experience in the position to be filled, such as taking relevant law school classes or participation in law school clinics, Work or achievement in the law school's law review or other recognized law journal, Success in a moot court or mock trial competition or membership on a moot court or mock trial team.