Summer Intern (Legal Administrative Specialist)

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

Duties

The IRS Office of Chief Counsel's Summer Legal Program provides exposure to the Office by enabling primarily second-year law students to work under the supervision, and with the assistance of, experienced tax lawyers. The training and work experience provides developmental assignments and helps prepare law students for a career as a tax lawyer and gives them an excellent view of what the practice of law is like at the Office of Chief Counsel. In the National Office, law students typically take part in a variety of educational and social events. It is anticipated students will work for us the full summer. Appointments will be made to a Legal Administrative Specialist at the GS-09 level in Summer 2027. Participants who graduate from law school by Fall 2028 may be eligible for consideration for non-competitive placement into an entry-level law clerk or attorney position, subject to position availability, applicable hiring approvals, and other requirements. As a Legal Administrative Specialist with the Office of Chief Counsel, you will work for one of several major Counsel divisions based on your particular interest, qualifications, and the staffing needs of the Office. Whether you are in a field office or National Office position, you will receive substantial training and responsibility. The following link describes our legal divisions Legal Divisions | IRS Careers. We are recruiting for both our National Office and our Field Office Divisions throughout the country. Current openings are detailed below: National OfficeNational Office Divisions located only in Washington, D.C. include Corporate (CORP), Employee Benefits, Exempt Orgs, Employment Taxes (EEE), Energy, Credits, and Excise Tax (ECE), Financial Institutions & Products (FIP), Income Tax & Accounting (ITA), International (INTL), Passthroughs, Trusts, and Estates (PTE), and Procedure & Administration (P&A). We are currently recruiting for our Division Counsel (Litigation & Advisory) in the following cities: Atlanta, GA; Austin, TX; Baltimore, MD; Birmingham, AL; Boston, MA; Buffalo, NY; Chicago, IL; Cincinnati, OH; Denver, CO; Detroit, MI; East Hartford, CT; Farmers Branch (Dallas), TX; Greensboro, NC; Honolulu, HI; Houston, TX; Independence (Cleveland), OH; Indianapolis, IN; Jacksonville, FL; Kansas City, MO; Lake Forest (Laguna Niguel), CA; Las Vegas, NV; Los Angeles, CA; Louisville, KY; Miami, FL; Milwaukee, WI; Nashville, TN; Newark, NJ; New Orleans, LA; New York (Manhattan), NY; Oklahoma City, OK; Philadelphia, PA; Phoenix, AZ; Pittsburgh, PA; Plantation, FL; Portland, OR; Richmond, VA; Sacramento, CA; Salt Lake City, UT; San Diego, CA; San Francisco, CA; San Jose, CA; Seattle, WA; St. Louis, MO; St. Paul, MN; Washington, DC; Westbury (Long Island), NY. We are currently recruiting for our Office of the Division Counsel/Associate Chief Counsel (Criminal Tax) in the following cities: Baltimore, MD; Buffalo, NY; Chicago, IL; Cincinnati, OH; Cleveland (Independence), OH; Denver, CO; East Hartford, CT; Farmers Branch, TX; Greensboro, NC; Houston, TX; Indianapolis, IN; Jacksonville, FL; Las Vegas, NV; Los Angeles, CA; Miami, FL; Nashville, TN; New Orleans, LA; Newark, NJ; Philadelphia, PA; Phoenix, AZ; Portland, OR; Richmond, VA; Salt Lake, UT; San Diego, CA; San Francisco, CA; Seattle, WA; St. Louis, MO; St. Paul, MN; Washington, DC; Westbury (Long Island), NY. We are currently recruiting for our Office of the Division Counsel (Tax Exempt & Government Entities Division Counsel) in the following cities: Chicago, IL; Denver, CO; Farmers Branch (Dallas), TX; Jacksonville, FL; Los Angeles, CA; New York (Manhattan), NY; Portland, OR; Seattle, WA; Washington, DC; Westbury (Long Island), NY. Target Start Date: June 2027 Please note, you will not receive an application status update or communication from the hiring office until early 2027.

Qualifications

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 closing date of the announcement 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 closing date of the announcement). 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 tax or accounting-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 Honors 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 an Honors Summer Intern (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 or receipt of the American Jurisprudence Award in related courses; or top grades in tax or related course work (e.g., "A" grades in tax courses); Evidence of background or experience in the position to be filled, such as taking relevant law school classes (e.g., tax law, bankruptcy/debtor creditor law, administrative law) or relevant legal or tax experience (e.g., tax legal experience) or relevant tax volunteer experience (e.g., VITA, Tax Clinic); Work or achievement in the law school's law review or other recognized law journal; Winning a moot court or mock trial competition or membership on a moot court or mock trial team.

Education

All applicants must be attending or graduated from an ABA-accredited law school. A college or university degree generally must be from an accredited (or pre-accredited) college or university recognized by the U.S. Department of Education. For a list of schools which meet these criteria, please refer to Department of Education Accreditation page. FOREIGN EDUCATION: If you are using education completed in foreign colleges or universities to meet the qualification requirements, you must show the education credentials have been evaluated by a private organization that specializes in interpretation of foreign education programs and such education has been deemed equivalent to that gained in an accredited U.S. education program; or full credit has been given for the courses at a U.S. accredited college or university. If you are qualifying based on foreign education, you must submit proof of creditability of education as evaluated by a credentialing agency. For further information, visit: http://www.ed.gov/about/offices/list/ous/international/usnei/us/edlite-visitus-forrecog.html

How You Will Be Evaluated

Applicants will be considered based on their application package as it relates to the requirements listed in the qualifications section. Interviews may be held at the option of the office. All application materials and interviews, if conducted, will be used in the final evaluation and selection process. Referral: Veterans' preference is assessed and applied. Qualified Preference eligibles will be listed at the top of the certificate in alphabetical order and considered before qualified non-preference eligibles. All other candidates will be listed in alphabetical order. If you are among the top qualified candidates, you may be required to participate in a selection interview. We will not reimburse costs related to the interview, such as travel to and from the interview site.

Required Documents

A complete application includes: A resume Vacancy question responses An official or unofficial transcript from your law school (an official copy will be required if you are selected) Proof of current enrollment An unedited writing sample (5-10 pages in length) Supporting documentation as applicable If you are using your class rank or LSAT score to qualify, you must submit documentation within your application to prove your claim. If your school does not calculate neither GPA nor Class Rank, please include supporting documentation from the college/university. All applicants are required to submit a resume either by creating one in USAJOBS or uploading one of their own choosing. Please limit your resume to two-pages. Applicants with resumes exceeding two-pages will be removed from consideration. (Cover letters are optional.) To receive full credit for relevant experience, please list the month/year and number of hours worked for experience listed on your resume. We suggest that you preview the online questions, as you may need to customize your resume to ensure that it supports your responses to these questions. Please view Resume Tips. Education Documentation: You must include supporting documentation to confirm your GPA, class rank, or LSAT score. Acceptable documentation includes a transcript, test scores, or verification from the school. Your application will be rated ineligible if your education qualifications cannot be verified in your application documents. Veterans' Preference Documentation: If you are claiming veterans' preference, you must submit a copy of your DD-214 (Member 4 copy), or other official documentation from a branch of the Armed Forces or the Department of Veterans Affairs showing actual or expected dates of service dates of service and type of discharge. Ten-point preference eligibles must also submit an Application for 10-point Veteran Preference, SF-15, along with the required documentation listed on the back of the SF-15 form. For more information on veterans' preference view FedsHireVets. Please ensure your application includes supporting qualification documentation for this position, as failure to do so may result in an "incomplete application" determination.

How to Apply

The following instructions outline our application process. You must complete this application process and submit any required documents by 11:59 p.m. Eastern Time (ET) on 12/11/2026 and/or cut-off dates in this announcement. We are available to assist you during business hours (normally 7:30 a.m. - 4:00 p.m. ET, Monday - Friday). To preview the Application Questionnaire, please click the following link: https://apply.usastaffing.gov/ViewQuestionnaire/13078050 If you require a reasonable accommodation for a disability or medical condition during any part of the application and hiring process, please contact Kimberly Johnson, Reasonable Accommodation Coordinator, HR Labor & Employee Relations Division, by phone at 503-265-3841 or by email at Kimberly.F.Johnson@irscounsel.treas.gov. The IRS - Office of Chief Counsel provides reasonable accommodations to qualified applicants with disabilities on a case-by-case basis. You must contact us by 5:00 p.m. Eastern Standard Time on the announcement's closing date to request accommodation. If you are deaf, hard of hearing, or have a speech disability, please dial 7-1-1 to access telecommunications relay services. To begin, click Apply to access the online application. You will need to be logged into your USAJOBS account to apply. If you do not have a USAJOBS account, you will need to create one before beginning the application. Follow the prompts to select your resume and/or other supporting documents to be included with your application package. Please limit your resume to two-pages. Applicants with resumes exceeding two-pages will be removed from consideration. You will have the opportunity to upload additional documents to include in your application before it is submitted. Your uploaded documents may take several hours to clear the virus scan process. After acknowledging you have reviewed your application package, complete the Include Personal Information section as you deem appropriate and click to continue with the application process. You will be taken to the online application which you must complete in order to apply for the position. Complete the online application, verify the required documentation is included with your application package, and submit the application. You must re-select your resume and/or other documents from your USAJOBS account or your application will be incomplete. It is your responsibility to verify that your application package (resume, supporting documents, and responses to the questionnaire) is complete, accurate, and submitted by the closing date. Uploaded documents may take up to one hour to clear the virus scan. Additional information on how to complete the online application process and submit your online application may be found on the USA Staffing Applicant Resource Center.

What to Expect Next

To verify the status of your application, log into your USAJOBS account (https://my.usajobs.gov/Account/Login), all of your applications will appear on the Welcome screen. The Application Status will appear along with the date your application was last updated. For information on what each Application Status means, visit: https://www.usajobs.gov/Help/how-to/application/status/.

Additional Information

We may select from this announcement or any other source to fill one or more vacancies. Hiring managers take into consideration applicant preferred division and desired location. Applicants who are selected for hire will be provided one offer based on the ultimate needs of the organization to fill open positions. Relocation expenses are not authorized. This posit...

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 closing date of the announcement 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 closing date of the announcement). 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 tax or accounting-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 Honors 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 an Honors Summer Intern (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 or receipt of the American Jurisprudence Award in related courses; or top grades in tax or related course work (e.g., "A" grades in tax courses); Evidence of background or experience in the position to be filled, such as taking relevant law school classes (e.g., tax law, bankruptcy/debtor creditor law, administrative law) or relevant legal or tax experience (e.g., tax legal experience) or relevant tax volunteer experience (e.g., VITA, Tax Clinic); Work or achievement in the law school's law review or other recognized law journal; Winning a moot court or mock trial competition or membership on a moot court or mock trial team.