Law Clerk (Non-Tax) - Honors Attorney Program (2025)

Who May Apply:

Law school students and recent law school graduates who are eligible for participation in the IRS Chief Counsel Honors Program include:

• Third-year law students who will graduate from an ABA accredited law school by the required graduation timeframe: between October 1, 2024 and September 30, 2025, OR
• Students pursuing a LL.M. who will graduate from an ABA accredited law school by the required graduation timeframe: between October 1, 2024 and September 30, 2025, OR
• Recent graduates from an ABA accredited law school who within 9 months of graduating law school began participating in eligibility preserving activities.
  • Eligibility preserving activities include Judicial clerkships, related graduate programs (including LL.M. programs), or qualifying legal fellowships. Additional information on eligibility preserving activities is detailed at the end of this section.

Applicants Admitted to a State Bar:
Applicants who have already been accepted into the State Bar are not eligible to apply to the Honors Program (Law Clerk) announcement and must apply to the Honors General Attorney (Non-Tax) for consideration: https://www.usajobs.gov/GetJob/ViewDetails/799734100.

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 or have recently graduated from 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 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.

To qualify for the Law Clerk at the GS-12 grade level, you must be a LL.M. candidate/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 AND/OR a J.D. cumulative GPA of 3.35 or higher, OR
• A class ranking in the top 25% of your class in the LL.M. program AND/OR a LL.M. cumulative GPA of 3.25 or higher, OR
• If neither J.D. nor LL.M. program has class rank or GPA, a minimum LSAT of 160 is required.

Note: See "Required Documents" section for GPA/Class Rank/LSAT supporting documents.

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, 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.

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, related 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, 2024 (may run later).

Law school graduates who received their J.D. prior to October 1, 2021 are ineligible.