Law Clerk (Non-Tax) - Honors Attorney Program (2026)

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 Honors Program is a highly competitive program available primarily to third-year law students. The program offers entry level positions that provide the opportunity to acquire significant training and experience in the assigned area. 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.

• Appointments will be made to a Law Clerk at the GS-11 for 14-months.
• Participants may be converted to an entry level Attorney position after admittance to a State Bar and demonstration of satisfactory employment during the interim period of 14 Months from original appointment.

As a Law Clerk/Attorney 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; participates in negotiation of collective bargaining labor agreements of national scope; and litigates arbitrations and unfair labor practices involving agency-wide issues.
• 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. EGGalso 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 following Field Offices located Chicago, IL; Los Angeles, CA; or San Francisco, CA.

Field Offices: Attorneys in the GLS Field Offices provide advice, support, and litigation representation for IRS and Chief Counsel management in administrative fora and in arbitration, 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: August - September 2026

Salary

• $83,482 - $121,371/year

Conditions of Employment

• Refer to "Additional Information."
• Click "Print Preview" to review the entire announcement before applying.
• Must be a U.S. Citizen or National.

Qualifications

Who May Apply:

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

• Third-year law students who will graduate from an ABA accredited law school by the Graduation Requirement Date: September 30, 2026; OR
• Recent law school graduates from an ABA accredited law school, who, within 9 months of graduating law school, began participating in eligibility preserving activities.

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, graduate programs (including 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).
• Law school graduates who received their J.D. prior to October 1, 2022 are ineligible.

To qualify for this position of Honors Program Law Clerk, 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.

To qualify for the Law Clerk at the GS-11 grade level, you must be a Third Year Law Student or Recent Law School Graduate AND meet one of the following by the closing date of the announcement:

• A class ranking in the top 25% of J.D. program OR
• A J.D. cumulative GPA of 3.35 or higher OR
• If the school does not have class rank or GPA, a minimum LSAT of 160 is required.

*Students pursuing a LL.M. who will graduate from an ABA accredited law school prior to September 30, 2026, may apply to the GS-12 Law Clerk announcement: CCCM-26-12868884-HON

Attributes of an Ideal Candidate are as follows:

• 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 related course work;
• Evidence of background or experience in the position to be filled, such as taking relevant law school classes (e.g., contract law, claims, labor, and personnel law, government law, or technology law law) or relevant legal experience;
• 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: Recognition of Foreign Qualifications | International Affairs Office (ed.gov). Other Information Relocation expenses are not authorized. This is a non-bargaining unit position. We offer opportunities for flexible work schedules. The salary range listed includes locality. Exact salary will be determined at time of selection based on location. We may select from this announcement or any other source to fill one or more vacancies. Conditions of Employment Continued: All newly appointed employees to the excepted service are subject to a one-year trial period. During this time, your performance, conduct, and suitability for continued employment will be evaluated. You will not automatically convert to permanent status at the end of the trial period. Your supervisor must affirmatively determine that continued employment is in the best interest of the Federal service. If no certification is made before the trial period ends, your appointment will be terminated. You are encouraged to actively engage with your supervisor, seek feedback, and understand role expectations. Additional guidance and support will be provided during onboarding. If converted to entry-level attorney, subject to a Tenure Commitment of up to 3 years. Complete a Declaration for Federal Employment to determine your suitability for Federal employment, at the time requested by the agency. If you are a male applicant born after December 31, 1959, certify that you have registered with the Selective Service System or are exempt from having to do so. Have your salary sent to a financial institution of your choice by Direct Deposit/Electronic Funds Transfer. Go through a Personal Identity Verification (PIV) process that requires two forms of identification from the Form I-9. Federal law requires verification of the identity and employment eligibility of all new hires in the U.S. Obtain and use a Government-issued charge card for business-related travel. Undergo an income tax verification. The employment of any candidate, including a current employee or a new hire, selected for this position may be conditional upon classification and/or audit of federal tax returns. This audit may include up to 2 years of returns. This position requires that the successful candidate undergo personnel vetting, which includes a background investigation and enrollment upon onboarding into "Continuous Vetting." Enrollment in Continuous Vetting will result in automated record checks being conducted throughout one's employment with Treasury. The successful candidate will also be enrolled into FBI's Rap Back service, which will allow Treasury to receive notification from the FBI of criminal matters (e.g., arrests, charges, convictions) involving enrolled individuals in near real-time. There are three key documents that contain important information about your rights and obligations. Please read and retain these documents: Noncriminal Justice Applicant's Privacy Rights, for those who undergo an FBI fingerprint-based criminal history record check for personnel vetting, which includes Rap Back, FD-258 Privacy Act Statement - FBI (this is the same statement used when your fingerprints are submitted as part of your background investigation), and SEAD-3-Reporting-U.pdf (dni.gov) (applicable to those who hold a sensitive position or have eligibility for access to classified information). 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)
• An unedited writing sample (5-10 pages in length)
• Supporting documentation as applicable

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: If you are using your GPA, class ranking or LSAT Scores to qualify, you must include supporting documentation that confirms your GPA & Class Rank (for example, a transcript, test scores, etc.).

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, 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 02/23/2026 and/or cut-off dates in this announcement. We are available to assist you during business hours (normally 8:00 a.m. - 4:00 p.m. ET, Monday - Friday). To preview the Application Questionnaire, please click the following link: https://apply.usastaffing.gov/ViewQuestionnaire/12868882

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.