TAX DIVISION LAW STUDENT VOLUNTEER, ACADEMIC YEAR WASHINGTON, DC UNITED STATES

About the Office: 

The Tax Division seeks to engage volunteer law student interns during the spring semester for its Appellate Section, Civil Trial Sections, Financial Litigation Unit (FLU), Criminal Enforcement Sections, and Criminal Appeals and Tax Enforcement Policy Section (CATEPS). 

The Appellate Section, Civil Trial Sections, and the FLU handle civil cases presenting a variety of legal issues involving federal tax law, bankruptcy law, constitutional law, property law, and commercial law, as well as the panoply of evidentiary, procedural, and jurisdictional issues that are the staple of any civil litigation docket. The Tax Division’s Appellate Section handles appeals of civil cases and U.S. Tax Court cases in the U.S. Courts of Appeals and participates with the Office of the Solicitor General in proceedings before the Supreme Court. The six regional Civil Trial Sections handle litigation in the United States District Courts and Bankruptcy Courts nationwide, and the seventh civil section – the Court of Federal Claims Section – defends all tax suits filed in the United States Court of Federal Claims. The FLU handles post-judgment litigation in U.S. District Courts (and occasionally in Bankruptcy Courts) to collect money judgments obtained by the Civil Trial Sections.

The Tax Division’s three Criminal Enforcement Sections are responsible for authorizing all federal criminal tax prosecutions throughout the United States. The Sections investigate and prosecute individuals and corporations that attempt to evade taxes, willfully fail to file tax returns, submit false tax forms, and otherwise attempt to defraud the government. CATEPS handles or supervises the appeals of those cases and tax cases prosecuted by U.S. Attorneys' Offices and works with the IRS and the U.S. Attorneys’ Offices to develop policies that govern the investigation and prosecution of tax crimes. 

For more information about the Tax Division’s offices and the cases they handle, please see our website at http://www.justice.gov/tax/about-division.

Our office places a high value on diversity of experiences and perspectives and encourages applications from all qualified individuals from all ethnic and racial backgrounds, veterans, LGBT individuals, and persons with disabilities.

Job Description: 

The Tax Division works to provide a valuable internship experience by attempting to ensure that legal interns assist in as many aspects of the Division’s work as possible, and that interns are provided written or oral feedback on their assignments.   

Interns are assigned to a section for the semester and work closely with that section’s attorneys on a wide range of issues, to the extent allowed by law. Interns are frequently asked to research legal issues that arise in pending cases,  but may also be asked to prepare legal memoranda or draft pleadings, briefs, motions, and other legal documents. Interns may assist with discovery, including drafting interrogatories, document requests, and subpoenas. Interns may have the opportunity to help attorneys prepare for arguments, trials, and hearings, and may have the opportunity to attend and observe those that are local.

Interns will be expected to work approximately 10-12 weeks during the semester, for a minimum of 15 hours per week. It is anticipated that most interns will be attending classes during the semester and will therefore be working a part-time schedule; however, the sections will attempt to accommodate requests for full-time internships.

Qualifications: 

The Division seeks law students with a strong academic record and excellent legal research and writing skills. Interns must be able to grasp issues quickly, conduct thorough and accurate research, and write clearly, concisely, and persuasively. 

Candidates must hold full or dual United States citizenship,  and have resided in the United States for three of the past five years. Because of the sensitive nature of the work, candidates receiving offers must undergo a background investigation.

Salary: 

The positions are uncompensated; however, work-study credit may be available.

Application Process: 

Please submit a resume, writing sample, and law school transcripts (official or unofficial) with a cover letter via email to Intern Coordinator at LawInterns.TaxDivision@usdoj.gov. 

Applications should be submitted by October 1 for the spring semester. Please note that the Tax Division does not generally review application materials, conduct interviews, or make offers until the application period has closed.

The majority of positions will be located in the Tax Division’s offices in Washington, DC.  In addition, the Tax Division places volunteer legal interns in our Civil Trial Section, Southwestern Region, which is located in Dallas, TX. If you are interested in being considered for the Dallas office, please so indicate in your email.

If you have any questions about this or any of the Tax Division’s other hiring programs, please call (202) 616-2470 or email TaxDivision.Recruiting@usdoj.gov.

Application Deadline: 

Thursday, October 1, 2020

Relocation Expenses: 

Relocation expenses will not be authorized.

Updated July 2, 2020

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Department Policies

Equal Employment Opportunity:  The U.S. Department of Justice is an Equal Opportunity/Reasonable Accommodation Employer.  Except where otherwise provided by law, there will be no discrimination because of color, race, religion, national origin, political affiliation, marital status, disability (physical or mental), age, sex, gender identity, sexual orientation, protected genetic information, pregnancy, status as a parent, or any other nonmerit-based factor.  The Department of Justice welcomes and encourages applications from persons with physical and mental disabilities. The Department is firmly committed to satisfying its affirmative obligations under the Rehabilitation Act of 1973, to ensure that persons with disabilities have every opportunity to be hired and advanced on the basis of merit within the Department of Justice. For more information, please review our full EEO Statement.

Reasonable Accommodations:  This agency provides reasonable accommodation to applicants with disabilities where appropriate. If you need a reasonable accommodation for any part of the application and hiring process, please notify the agency.  Determinations on requests for reasonable accommodation will be made on a case-by-case basis.

Outreach and Recruitment for Qualified Applicants with Disabilities:  The Department encourages qualified applicants with disabilities, including individuals with targeted/severe disabilities to apply in response to posted vacancy announcements.  Qualified applicants with targeted/severe disabilities may be eligible for direct hire, non-competitive appointment under Schedule A (5 C.F.R. § 213.3102(u)) hiring authority.  Individuals with disabilities are encouraged to contact one of the Department’s Disability Points of Contact (DPOC) to express an interest in being considered for a position. See list of DPOCs.   

Suitability and Citizenship:  It is the policy of the Department to achieve a drug-free workplace and persons selected for employment will be required to pass a drug test which screens for illegal drug use prior to final appointment.  Employment is also contingent upon the completion and satisfactory adjudication of a background investigation. Congress generally prohibits agencies from employing non-citizens within the United States, except for a few narrow exceptions as set forth in the annual Appropriations Act (see, https://www.usajobs.gov/Help/working-in-government/non-citizens/). Pursuant to DOJ component policies, only U.S. citizens are eligible for employment with the Executive Office for Immigration Review, U.S. Trustee’s Offices, and the Federal Bureau of Investigation. Unless otherwise indicated in a particular job advertisement, qualifying non-U.S. citizens meeting immigration and appropriations law criteria may apply for employment with other DOJ organizations. However, please be advised that the appointment of non-U.S. citizens is extremely rare; such appointments would be possible only if necessary to accomplish the Department's mission and would be subject to strict security requirements. Applicants who hold dual citizenship in the U.S. and another country will be considered on a case-by-case basis. All DOJ employees are subject to a residency requirement. Candidates must have lived in the United States for at least three of the past five years. The three-year period is cumulative, not necessarily consecutive. Federal or military employees, or dependents of federal or military employees serving overseas, are excepted from this requirement. This is a Department security requirement which is waived only for extreme circumstances and handled on a case-by-case basis.

Veterans:  There is no formal rating system for applying veterans' preference to attorney appointments in the excepted service; however, the Department of Justice considers veterans' preference eligibility as a positive factor in attorney hiring. Applicants eligible for veterans' preference must include that information in their cover letter or resume and attach supporting documentation (e.g., the DD 214, Certificate of Release or Discharge from Active Duty and other supporting documentation) to their submissions. Although the "point" system is not used, per se, applicants eligible to claim 10-point preference must submit Standard Form (SF) 15, Application for 10-Point Veteran Preference, and submit the supporting documentation required for the specific type of preference claimed (visit the OPM website, www.opm.gov/forms/pdf_fill/SF15.pdf for a copy of SF 15, which lists the types of 10-point preferences and the required supporting document(s). Applicants should note that SF 15 requires supporting documentation associated with service- connected disabilities or receipt of nonservice-connected disability pensions to be dated 1991 or later except in the case of service members submitting official statements or retirement orders from a branch of the Armed Forces showing that his  or her retirement was due to a permanent service-connected disability or that he/she was transferred to the permanent disability retired list (the statement or retirement orders must indicate that the disability is 10% or more).

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This and other vacancy announcements can be found under Attorney Vacancies and Volunteer Legal Internships. The Department of Justice cannot control further dissemination and/or posting of information contained in this vacancy announcement. Such posting and/or dissemination is not an endorsement by the Department of the organization or group disseminating and/or posting the information.