Summer Intern (Legal Administrative Specialist) (Non-Tax)

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 application deadline 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 application deadline).

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 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 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 a 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, receipt of the American Jurisprudence Award, or CALI Excellence for the Future Award in related courses; or top grades in classes related to the position to be filled, Evidence of background or experience in the position to be filled, such as taking relevant law school classes or participation in law school clinics, Work or achievement in the law school's law review or other recognized law journal, Success in a moot court or mock trial competition or membership on a moot court or mock trial team.

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 labor and employment lawyers. The training and work experience provides developmental assignments and helps prepare law students for a career as a labor and employment 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-9 in the 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 Associate Chief Counsel, General Legal Service (GLS). GLS employs approximately 76 attorneys and 7 paralegals, and has both Field Office Divisions and a National Office component. Whether you are in a field office or National Office position, you will receive substantial training and responsibility.

GLS serves as in-house counsel to the IRS and the Office of Chief Counsel and provides legal services over a broad spectrum of non-tax matters, including labor and employment, ethics, fiscal, appropriations, procurement, contracts, technology, and other general government matters. As a customer-focused organization, we provide our clients with the highest quality legal advice and advocacy to minimize legal risks, reduce litigation exposure, promote legal compliance, and advance our clients' objectives.

We are one GLS. We embrace teamwork and embody our core values: United in Purpose, Committed to Excellence, and Dedicated to Each Other. National Office: Claims, Labor & Personnel Law (CLP): Attorneys in CLP provide legal advice and representation on a wide variety of complex issues, including labor-management relations, personnel, and EEO matters; the interpretation of civil service laws and regulations; government representation; the Federal Tort Claims Act; and other related "non-tax" matters.

CLP also provides program coordination to Field Office Divisions in all of these matters. Ethics & General Government Law (EGG): Attorneys in EGG provide ethics opinions, advice, and training on issues arising under the federal conflict-of-interest statutes, related government-wide and agency-specific regulations, and other rules.

EGG also issues advisory opinions to agency officials on non-tax laws, regulations, and decisions governing the management of federal agencies with respect to matters such as appropriations and fiscal law, delegations of authority, records and property management, the Federal Advisory Committee Act, intellectual property, and a wide range of other general government issues.

Public Contracts & Technology Law (PCTL): Attorneys in PCTL provide advice on complex legal issues on a wide variety of procurement matters involving the interpretation of applicable laws and regulations; advise on contract formation and administration, licensing and intellectual property issues, interagency agreements and memoranda of understanding, and handle litigation before the Government Accountability Office and the Civilian Board of Contract Appeals.

Area Counsel Field Office Divisions GLS is recruiting in the CLP Branch and the following Field Office locations: Atlanta, GA; Chicago, IL; Farmers Branch (Dallas Office), TX; Los Angeles, CA; New York, NY; San Francisco, CA; and Washington, DC.

Field Offices: Attorneys in the GLS Field Offices provide advice, support, and litigation representation for IRS and Chief Counsel management in administrative fora, with the majority of case work centering on labor, equal employment opportunity (EEO), and personnel law and assisting the Department of Justice in federal courts on such matters, as well as for suits against IRS employees, and may assist with processing claims under the Federal Tort Claims Act.

Target Start Date: June 2027 Please note, you will not receive an application status update or communication from the hiring office until early 2027.