Honors Program Law Clerk

The IRS Office of Chief Counsel's Honors Program is a highly competitive program available primarily to graduating or recently graduated Tax LL.M. students. The program offers entry level positions that provide the opportunity to acquire significant training and experience in tax law. The positions are open to individuals each year who have superior academic qualifications or relevant experience to the work of the Office of Chief Counsel.

Law School Students and Recent Law School Graduates who are eligible for participation in the IRS Chief Counsel Honors Program

Students pursuing a Tax LL.M. who will graduate from an American Bar Association (ABA) accredited law school by theGraduation Requirement Date: September 30, 2027, OR
Recent Tax LL.M. graduates from an ABA accredited law school, who, within 9 months of graduating law school, began participating in eligibility preserving activities, as defined below.
Law school graduates who received their J.D. prior to October 1, 2023, are ineligible.
Law school graduates admitted to the State Bar are ineligible.
Eligibility Preserving Activities are defined as:
Full-time activities starting after law school graduation that can preserve a law school graduate's eligibility for the Honors Program. The following are eligibility preserving activities: judicial clerkships, tax or accounting-related graduate programs (including tax-related or FOIA/Disclosure-related LL.M. programs) or qualifying legal fellowships. Qualifying legal fellowships must have a formal sponsor (e.g., a public service organization, a foundation, a bar association, a corporation, a law school, etc.), an established legal mission (e.g., purpose, type of work), and be publicly advertised as a fellowship at the time the candidate applied to the fellowship.
Breaks between consecutive eligibility preserving activities cannot exceed 120 days.
Participation in the eligibility preserving activity must be active through at least December 1 of the program year (may run later).
To qualify for this position of Honors Program Law Clerk (LL.M. Candidates), you must meet the qualification requirements listed below by the closing of this announcement:

Basic Requirements for Honors Program Law Clerk:

Must attend a law school accredited by the American Bar Association