Launch Your Career: IRS Office of Chief Counsel Summer Legal Internship

The IRS Office of Chief Counsel represents one of the most prestigious legal environments for aspiring attorneys. If you are currently pursuing a Juris Doctor or LL.M. degree and seeking to gain unparalleled experience in federal tax and administrative law, our Summer Legal Internship Program offers a path like no other. We are looking for bright, dedicated law students to join our General Legal Services (GLS) team for the summer of 2027.

Job Responsibilities

As a Summer Legal Intern, you will be embedded within a team of experienced attorneys. You will gain exposure to the daily functions of an in-house counsel office. Responsibilities include:

Researching complex legal issues in labor and personnel law.
Drafting memoranda on federal conflict-of-interest statutes.
Assisting with litigation preparation for EEO and tort claims.
Supporting procurement and technology contract administration.

Requirements

To qualify for this GS-09 level position, you must meet the following criteria:

Enrollment at an ABA-accredited law school.
Completion of at least one full year of legal studies.
High academic standing (Top 25% rank, 3.35+ GPA, or 160+ LSAT).
Ability to pass a background check and tax audit.

Salary and Comparison Table

Participants receive competitive compensation aligned with the GS-9 pay scale. The following table highlights the nature of this internship compared to private sector clerkships.

Feature	IRS Office of Chief Counsel	Typical Private Law Firm
Mentorship	Extensive/Structured	Often project-based
Practice Scope	Federal/Regulatory	Transactional/Litigation
Impact	National Public Interest	Client Profitability
Hiring Path	Potential for Future Placement	Offer-dependent

Benefits

While this temporary position does not offer health or retirement benefits, the value lies in the professional development provided. Interns benefit from:

Direct exposure to federal litigation and advisory processes.
Networking with top-tier government attorneys.
Development of core skills in federal administrative practice.

Application Tips

Respect the Limits: Your resume cannot exceed two pages. Over-length resumes result in immediate rejection.
Documentation is Key: Ensure your transcript clearly highlights your GPA or rank to justify your qualification.
Submit Early: Don't wait until the December deadline; submit your application early to avoid technical delays.

This internship is more than just a summer job; it is the first step toward a fulfilling career in public service. If you are prepared to contribute to the core mission of the U.S. Department of the Treasury, we encourage you to submit your application package today.

Why This Summer Intern (Legal Administrative Specialist) (Non-Tax) Job Matters

Launch your legal career with the IRS Office of Chief Counsel—gain hands-on experience in labor, employment, and general government law.

Summer Intern (Legal Administrative Specialist) (Non-Tax) Job Overview

The Internal Revenue Service (IRS) Office of Chief Counsel invites ambitious law students to apply for our Summer Legal Internship program. This 89-day appointment provides a unique opportunity to work alongside experienced attorneys within the Associate Chief Counsel (General Legal Services) division. Interns will tackle real-world legal challenges, gain exposure to complex federal issues, and contribute to the mission of providing impartial, high-quality legal advice across the agency.

Requirements for Summer Intern (Legal Administrative Specialist) (Non-Tax)

Must be a current student at an ABA-accredited law school.
Completion of at least one full year of legal study by the application deadline.
Must meet academic merit requirements: Top 25% class rank OR 3.35 GPA in J.D. program OR 3.25 GPA in LL.M. program OR minimum LSAT score of 160.
Must be able to successfully complete a federal background investigation.
Must certify Selective Service registration if applicable.
U.S. Citizenship is required.

Preferred Qualifications for Summer Intern (Legal Administrative Specialist) (Non-Tax)

Selection for academic honors such as the Order of the Coif or CALI Excellence for the Future Award.
Active participation in law review, moot court, or mock trial competitions.
Relevant clinical experience or coursework related to labor, employment, or government law.
Demonstrated commitment to public service and excellence in legal research and writing.

Federal Benefits & Perks

✓Hands-on mentorship from seasoned federal attorneys.
✓Exposure to high-level administrative law and federal practice.
✓Opportunities for educational and professional networking events.
✓Flexible work schedule options.
✓Potential pipeline for non-competitive placement into future law clerk or attorney roles.

💡 How to Apply Summer Intern (Legal Administrative Specialist) (Non-Tax) Job & Insider Tips

Application Steps for Summer Intern (Legal Administrative Specialist) (Non-Tax) Job

Ensure you have an active profile on the USAJOBS portal.
Prepare a resume limited to exactly two pages.
Draft an unedited writing sample between 5 and 10 pages.
Gather your official or unofficial law school transcripts.
Access the online application portal via the official link.
Complete the online questionnaire and attach all required documents.
Submit your application package before the closing date of December 11, 2026.

💡 General Tips

Keep your resume strictly to two pages; longer resumes will result in automatic disqualification.
Tailor your resume to specifically reflect the experience and skills mentioned in the job duties.
Ensure all transcript documentation clearly shows your GPA or class rank if using those metrics to qualify.
Double-check that all uploaded files have cleared the virus scan before the final deadline.
Apply early to allow time for technical troubleshooting.

Frequently Asked Questions

Can I apply if I am a first-year law student?

Applicants must have completed at least one full year of legal studies at an ABA-accredited law school by the time of the application deadline.

Is this a remote position?

No, this position requires work at one of our specified field or national office locations and is not designated as a remote position.

Will I be notified if I am not selected?

You can monitor the status of your application at any time by logging into your USAJOBS account dashboard.

What is the target start date?

The program is expected to begin in June 2027.

Are there locations outside of Washington D.C.?

Yes, we are hiring for field offices in Atlanta, Chicago, Dallas, Los Angeles, New York, and San Francisco.

Job from Internal Revenue Service

The Office of Chief Counsel serves as the legal backbone of the Internal Revenue Service. Our mission is to provide the highest quality legal advice and representation to ensure the fair and impartial interpretation of federal tax laws. The GLS division specifically handles diverse non-tax matters, including labor and employment law, ethics, government procurement, and intellectual property. We are a team committed to excellence, united in our purpose to serve the public.