Launch Your Legal Career: The 2027 IRS Summer Legal Program

Are you a law student with a passion for taxation, administrative law, or public service? The IRS Office of Chief Counsel offers one of the most prestigious summer internship opportunities in the federal government. This program is designed to provide high-achieving law students with the experience needed to bridge the gap between academic theory and high-stakes legal practice.

Job Responsibilities

As a Legal Administrative Specialist, you will work directly under the supervision of experienced tax attorneys. Key responsibilities include:

Conducting rigorous legal research for active tax cases.
Drafting legal memoranda and advisory opinions.
Assisting in trial preparation for cases in the Tax Court.
Analyzing complex regulatory statutes.
Attending educational seminars and networking events.

Requirements

To be considered for this competitive program, applicants must:

Be enrolled in an ABA-accredited law school.
Have finished at least one year of legal study.
Possess strong academic credentials, including a 3.35+ GPA or top 25% class standing.
Be a U.S. citizen.

Salary Overview

Interns are compensated at the GS-09 level. While final pay depends on the specific location of the assigned office, the salary range is as follows:

Pay Interval	Minimum	Maximum
Per Year	$61,722	$100,315

Benefits

While this position is classified as a temporary 89-day appointment and does not include traditional federal health or leave benefits, the professional value is immense. You will gain:

Unrivaled mentorship from subject-matter experts.
A potential pipeline into permanent attorney roles post-graduation.
Experience that is highly valued by private law firms and other government agencies.

Application Tips

Edit relentlessly: Ensure your resume is exactly two pages. Excess length results in immediate disqualification.
Quality matters: Pick a writing sample that demonstrates your ability to analyze complex issues logically.
Verify documentation: If you are using your LSAT score to qualify, make sure the score report is clearly attached to your file.

This internship is more than just a summer job; it is a springboard for your legal career. By contributing to the IRS Office of Chief Counsel, you are setting yourself apart as a top-tier candidate in the legal market. Apply today to secure your future.

Why This Summer Intern (Legal Administrative Specialist) Job Matters

Launch your legal career at the heart of national tax administration with the IRS Office of Chief Counsel's prestigious Summer Legal Program.

Summer Intern (Legal Administrative Specialist) Job Overview

The IRS Office of Chief Counsel is seeking highly motivated law students for the 2027 Summer Legal Program. This internship offers participants a unique, front-row seat to high-level legal work within the Department of the Treasury. Working alongside experienced tax attorneys, interns gain invaluable hands-on experience in one of the nation's most impactful legal environments, handling real-world issues related to federal tax law. This is an excellent stepping stone for students aiming for a career in tax law, litigation, or regulatory advisory roles.

Requirements for Summer Intern (Legal Administrative Specialist)

Must be currently enrolled as a law student at an ABA-accredited law school.
Must have completed at least one full year of legal study by the announcement closing date.
Must be a second-year law student (or a Spring 2027 graduate planning to enter a fellowship/clerkship/graduate program).
Must meet specific academic criteria: Top 25% class rank, a cumulative GPA of 3.35+ (J.D.) or 3.25+ (LL.M.), or a minimum LSAT score of 160.
Must be a U.S. citizen.
Must successfully complete a background investigation and suitability check.

Preferred Qualifications for Summer Intern (Legal Administrative Specialist)

Academic excellence, such as selection for Law Review, Law Journals, or Moot Court competitions.
Receipt of high-level honors like the Order of the Coif or American Jurisprudence Awards.
Demonstrated interest or experience in tax law, bankruptcy, debtor-creditor law, or administrative law.
Practical experience through Tax Clinics or Volunteer Income Tax Assistance (VITA) programs.
Strong academic performance in tax-related coursework.

Federal Benefits & Perks

✓Mentorship from experienced federal attorneys
✓Developmental assignments with real-world impact
✓Exposure to diverse legal divisions and specialties
✓Flexible work schedule opportunities
✓Pathway to potential future non-competitive placement

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

Application Steps for Summer Intern (Legal Administrative Specialist) Job

Log into your USAJOBS account.
Complete the online application questionnaire.
Upload a resume (strictly limited to two pages).
Provide official or unofficial law school transcripts.
Include proof of current enrollment.
Submit a 5-10 page unedited legal writing sample.
Include supporting documentation for class rank, GPA, or LSAT scores.
Submit DD-214 if claiming Veterans' Preference.

💡 General Tips

Ensure your resume highlights relevant coursework, clinics, and competitions; keep it exactly two pages.
Carefully review your writing sample for clarity and precision as it is a key evaluation metric.
Double-check that all supporting education documents are uploaded to avoid an 'incomplete' determination.
Submit early to ensure all files clear the system's virus scan prior to the deadline.
Customize your resume to map directly to the skills and attributes mentioned in the vacancy announcement.

Frequently Asked Questions

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

No, this program is intended primarily for students who have completed at least one full year of legal study by the closing date of the announcement.

Is this internship paid?

Yes, interns are hired as Legal Administrative Specialists at the GS-09 level with a competitive salary range.

Are there multiple office locations?

Yes, the program recruits for both the National Office in Washington, D.C., and numerous field offices across the country.

What divisions can I work in?

Interns may be placed in divisions ranging from Corporate Tax to Criminal Tax, depending on interest and office needs.

When does the program start?

The target start date is June 2027.

Job from Internal Revenue Service

The Office of Chief Counsel is the legal arm of the Internal Revenue Service. Our attorneys represent the IRS in tax litigation, provide legal advice on tax policy, and ensure the impartial interpretation of tax laws. As a summer intern, you aren't just filing paperwork; you are participating in the vital mission of maintaining the integrity of the U.S. financial system.