Launch Your Legal Career with the IRS Office of Chief Counsel
The IRS Office of Chief Counsel is seeking the next generation of legal talent. If you are a third-year law student or a recent J.D. graduate with a drive for public service and a sharp mind for tax law, the Honors Program Law Clerk position offers an elite entry point into a prestigious federal career. This program is designed to transform high-achieving students into skilled tax attorneys, providing a 14-month training period that sets the stage for a long-term future in the Department of the Treasury.
Job Responsibilities
As an Honors Program Law Clerk, your responsibilities will vary depending on your assigned division—whether in the National Office in Washington, D.C., or in one of the many field offices across the country. You will:
- Perform legal research and draft memoranda on complex tax issues.
- Assist in the litigation of tax cases before federal courts.
- Receive hands-on training from senior attorneys regarding administrative and procedural law.
- Engage in cross-departmental projects that support the agency's mission.
Requirements
To qualify, applicants must be students or recent graduates from an American Bar Association (ABA) accredited law school. Academic performance is a key metric, with a requirement of a 3.35 GPA or top 25% class ranking. Candidates must also pass a federal background check and meet character and suitability standards for federal employment.
| Requirement Type | Criteria Details |
|---|---|
| Education | ABA-Accredited J.D. Degree |
| Academic Standing | Top 25% Rank or 3.35+ GPA |
| Standardized Testing | 160+ LSAT (if rank/GPA missing) |
| Status | Third-Year Student or Recent Grad |
Salary Overview
This position offers a competitive salary range between $74,678 and $121,371 annually. The exact compensation is determined by the specific locality where the successful candidate is stationed, reflecting the cost-of-living adjustments for that region.
Benefits
- Growth: A formal transition path to a permanent GS-14 Attorney position.
- Mentorship: Work under the guidance of experienced federal tax lawyers.
- Flexibility: Access to flexible work schedules and modern office environments.
- Professionalism: The chance to build a reputation within the U.S. federal government.
Application Tips
- Respect the Resume Limit: The two-page limit is non-negotiable. Ensure your most relevant tax experience appears first.
- Customization: Tailor your resume to speak directly to the duties listed in the job description.
- Documentation: Include all transcripts and required academic proof. Missing evidence for GPA or class rank will cause an incomplete application status.
The IRS Honors Program is a premier opportunity to build a career in public service. By combining rigorous academic standards with hands-on, high-stakes legal work, this clerkship prepares you for a rewarding future in tax law. Ensure your application is thorough, submit before the deadline, and prepare to embark on a career defined by integrity and expertise.
Why This Honors Program Law Clerk (J.D. Students) Job Matters
Launch your legal career at the heart of the U.S. financial system—join the IRS Office of Chief Counsel as an Honors Program Law Clerk and turn your academic success into a high-impact federal career.
Honors Program Law Clerk (J.D. Students) Job Overview
The IRS Office of Chief Counsel is seeking high-achieving law students and recent graduates for its prestigious Honors Program. This 14-month appointment provides unparalleled training in tax law, offering participants the chance to perform high-level legal work under the mentorship of seasoned professionals. This program serves as a gateway to a permanent career as a federal attorney, with potential for promotion up to the GS-14 level upon bar admittance.
Requirements for Honors Program Law Clerk (J.D. Students)
- Must be a third-year law student graduating by September 30, 2027, from an ABA-accredited school.
- Recent law school graduates who began eligibility-preserving activities within 9 months of graduation.
- Must meet academic criteria: class ranking in the top 25%, a J.D. cumulative GPA of 3.35 or higher, or an LSAT score of 160 if rank/GPA is unavailable.
- Must successfully undergo a background investigation and continuous vetting process.
- Registration with the Selective Service System (for males born after 1959).
- Ability to obtain and use a government-issued charge card for official travel.
Preferred Qualifications for Honors Program Law Clerk (J.D. Students)
- Recognition for academic excellence, such as Order of the Coif or American Jurisprudence Awards.
- Demonstrated mastery of tax, bankruptcy, or administrative law coursework.
- Participation in Law Review or other recognized legal journals.
- Experience in moot court or mock trial competitions.
- Relevant volunteer or professional experience in tax clinics or VITA programs.
Federal Benefits & Perks
- ✓Competitive federal salary with locality pay adjustments.
- ✓Clear pathway to permanent federal attorney status.
- ✓Comprehensive federal employee benefits package.
- ✓Structured mentorship and professional development training.
- ✓Opportunities for flexible work schedules.
- ✓Exposure to diverse legal practice areas including corporate, international, and criminal tax law.
💡 How to Apply Honors Program Law Clerk (J.D. Students) Job & Insider Tips
Application Steps for Honors Program Law Clerk (J.D. Students) Job
- Create or update your USAJOBS account.
- Prepare a two-page limit resume detailing relevant experience (month/year and hours worked).
- Compile an unedited 5-10 page legal writing sample.
- Gather official or unofficial law school transcripts.
- Submit your application and questionnaire through the online portal before the deadline.
- Monitor your status via the USAJOBS portal.
💡 General Tips
- Strictly adhere to the two-page resume limit; excess length will result in disqualification.
- Ensure your resume highlights specific course work and hours dedicated to tax-related legal experience.
- If using class rank or LSAT scores to qualify, provide documentation clearly confirming these metrics.
- Preview the online questionnaire early to ensure your resume content directly supports your responses.
- Check your application package thoroughly before submitting, as incomplete packages will not be considered.
Frequently Asked Questions
What happens after the 14-month clerkship ends?
Upon admittance to a state bar association and demonstration of satisfactory performance, participants may be converted to permanent entry-level Attorney positions.
Can I apply if I graduated before October 1, 2023?
No, graduates who received their J.D. prior to October 1, 2023, are ineligible for this program.
Are there specific requirements for the writing sample?
Yes, you must submit an unedited writing sample that is between 5 and 10 pages in length.
What if I have not taken the bar exam yet?
*A: That is fine. You are hired as a Law Clerk. Bar passage is required for conversion to the permanent Attorney position later.*
Is relocation assistance offered?
*A: Relocation expenses are not authorized for this appointment.*
Job from Internal Revenue Service
The Office of Chief Counsel is the legal arm of the Internal Revenue Service. It provides the legal advice and representation necessary for the IRS to administer the nation’s tax laws fairly. With over 100,000 employees under the broader Treasury umbrella, the agency offers an influential environment where legal professionals tackle complex domestic and international tax issues.