Launch Your Legal Career: The IRS Honors Program Law Clerk Experience
The IRS Office of Chief Counsel is looking for the next generation of legal talent. If you are an LL.M. student or a recent graduate with a passion for public service and high-level legal analysis, the Honors Program Law Clerk position offers a unique entry point into federal service. This program is not just a job; it is a structured mentorship and training pathway designed to groom participants for long-term careers as federal attorneys.
Comparison: Law Clerk vs. Career Path
| Feature | Law Clerk (Initial) | Permanent Attorney (Target) |
|---|---|---|
| Tenure | 14 Months | Permanent |
| Grade Level | GS-12 | GS-14 Potential |
| Primary Focus | Training & Mentorship | Independent Litigation/Advisory |
| Bar Requirement | N/A (during clerkship) | Required for Conversion |
Job Responsibilities
Law Clerks in the GLS division handle diverse responsibilities, including:
- Drafting legal opinions on ethics and conflict-of-interest statutes.
- Supporting administrative litigation regarding labor, personnel, and EEO matters.
- Providing advice on procurement, technology licensing, and federal contracts.
- Assisting the Department of Justice in federal court proceedings involving IRS personnel.
Requirements
To be considered, candidates must:
- Be enrolled in or a recent graduate of an ABA-accredited law school.
- Meet high academic standards (3.35 J.D. GPA / 3.25 LL.M. GPA or equivalent).
- Successfully undergo a rigorous background investigation.
Salary and Benefits
Selected candidates will earn between $94,654 and $145,468 annually, depending on their assigned location. The role includes federal benefits, opportunities for flexible work schedules, and telework options.
Application Tips
- Keep it short: Your resume must be two pages or less.
- Be specific: Provide clear timelines and hours for your previous experience.
- Plan ahead: Upload your documents early to ensure they pass the virus scan process before the deadline.
This Honors Program is an exceptional opportunity to jumpstart your legal career in the federal government. With professional training and a clear promotion trajectory, it is the perfect environment for driven legal minds to make a difference.
Why This Honors Program Law Clerk (Non-Tax) (Ll.M. Students) Job Matters
Launch your legal career at the heart of the U.S. federal tax system—apply for the prestigious IRS Office of Chief Counsel Honors Program.
Honors Program Law Clerk (Non-Tax) (Ll.M. Students) Job Overview
The IRS Office of Chief Counsel is seeking ambitious LL.M. students and recent graduates to join its competitive Honors Program as a Law Clerk. This 14-month appointment offers a pathway to a permanent Attorney position, providing exposure to high-level legal work in General Legal Services (GLS), including labor law, ethics, procurement, and federal litigation. You will work within a collaborative environment dedicated to protecting the integrity of the tax system and serving as internal counsel for the IRS.
Requirements for Honors Program Law Clerk (Non-Tax) (Ll.M. Students)
- Must attend or have graduated from an ABA-accredited law school.
- Must meet eligibility requirements as a current LL.M. student or recent LL.M. graduate.
- Must meet specific academic criteria, including a minimum 3.35 J.D. GPA/top 25% rank or 3.25 LL.M. GPA/top 25% rank, or a minimum LSAT of 160.
- Must be able to successfully complete a background investigation and personnel vetting.
- Must be a U.S. citizen or eligible for federal employment.
Preferred Qualifications for Honors Program Law Clerk (Non-Tax) (Ll.M. Students)
- Membership in prestigious law honor societies (e.g., Order of the Coif).
- Receipt of academic awards like the American Jurisprudence or CALI Excellence for the Future Award.
- Experience on law review or other recognized legal journals.
- Demonstrated success in moot court or mock trial competitions.
- Participation in relevant law school clinics or advanced coursework in labor, contract, or government law.
Federal Benefits & Perks
- ✓Competitive federal salary with locality pay adjustments.
- ✓Structured training program under the IRS Chief Counsel Office.
- ✓Clear pathway to conversion to a permanent GS-14 Attorney position.
- ✓Flexible work schedule options and telework eligibility.
- ✓Opportunities for professional development in a high-impact government agency.
💡 How to Apply Honors Program Law Clerk (Non-Tax) (Ll.M. Students) Job & Insider Tips
Application Steps for Honors Program Law Clerk (Non-Tax) (Ll.M. Students) Job
- Create or update your USAJOBS profile.
- Prepare a resume limited strictly to two pages.
- Gather required documentation, including official or unofficial law school transcripts, a 5-10 page writing sample, and proof of GPA/class rank.
- Complete the online application questionnaire through the USA Staffing portal.
- Submit your full application package before the closing date of December 11, 2026.
💡 General Tips
- Ensure your resume strictly follows the two-page limit; submissions exceeding this length will be rejected.
- Clearly list the month, year, and hours worked for all relevant experience.
- Preview the online application questionnaire before beginning to ensure your resume highlights your most relevant qualifications.
- Double-check that all supporting documents (transcripts, writing samples) are uploaded and free of file errors.
Frequently Asked Questions
Can I apply if I am not yet finished with my LL.M.?
Yes, the program is designed for current LL.M. students and recent graduates, provided you graduate by September 30, 2027.
What happens after the 14-month clerkship?
Upon admission to a state bar and demonstrated satisfactory performance, you may be converted to a permanent Attorney position with promotion potential up to the GS-14 grade level.
Are there opportunities for relocation assistance?
No, relocation expenses are not authorized for this position.
When will I hear back about my application?
You can expect communications regarding your application status in early 2027.
What is the trial period?
All new hires are subject to a one-year trial period to evaluate performance and suitability.
Job from Internal Revenue Service
The U.S. Department of the Treasury, specifically the Office of Chief Counsel, serves as the legal backbone of the nation’s tax system. Working here means engaging with complex legal issues that impact the global economy. The General Legal Services (GLS) division, where these clerkships are located, provides vital counsel on matters beyond taxes, such as labor law, procurement, and government ethics.