The U.S. Tax Court is accepting applications for their Law Clerk Interview Days!
What is the Tax Court?
Section 7441 of Title 26 of the United States Code provides that:
There is hereby established, under article I of the Constitution of the United States, a court of record to be known as the United States Tax Court. The members of the Tax Court shall be the chief judge and the judges of the Tax Court. The Tax Court is not an agency of, and shall be independent of, the executive branch of the Government.
The Tax Court is a court of law exercising judicial power independent of the Executive and Legislative Branches. The Tax Court is one of the courts in which taxpayers can bring suit to contest IRS determinations, and it is the primary court in which taxpayers can do so without prepaying any portion of the disputed taxes.
The Tax Court is composed of 19 presidentially appointed members. Trial sessions are conducted and other work of the Court is performed by those judges, by senior judges serving on recall, and by special trial judges. Although the Court is physically located in Washington, D.C., the judges travel nationwide to conduct trials in various designated places of trial.
Law Clerk Program
It is the policy of U.S. Tax Court, as an equal opportunity employer, to attract and retain the best-qualified people available, without regard to race, gender, religion, national origin, age, or disability.
Law clerk positions are filled as vacancies occur, and many are filled by applicants who participate in the Court’s annual “Law Clerk Interview Day”, which occurs each Fall. A few weeks prior to Law Clerk Interview Day, the Court posts on its website the instructions for submitting applications to the Judges participating in this event. The Court also will notify law school career services offices about Law Clerk Interview Day. Candidates may submit application packets to one or more participating Judge.
Applications are being accepted from August 8 – 29, 2022, for the U.S. Tax Court’s 2022 Law Clerk Interview Days. 2022 Law Clerk Interview Days will be held September 12-16.
Please review the list of Judges and Special Trial Judges currently recruiting for Law Clerks prior to submitting your application. Click each Judge’s name to view Additional Information or Requirements for Law Clerk Applicants.
To apply, send a cover letter, a complete resume, and a copy of your law school transcript. A legal writing sample, preferably in the tax field, should also accompany the application materials. All documents should be submitted in PDF format.
Questions concerning the application process may be directed to the Court’s Office of Human Resources at (202) 521-4700.
Qualifications and Compensation
Law clerks must be a law school graduate. While bar admission is not required at the time of appointment, law clerks must have passed the bar within 14 months of their appointment. In addition, not later than 24 months after their initial appointment, and thereafter during their service at the Tax Court, law clerks must be admitted to practice before the highest court of a state or the District of Columbia and in good standing.
The Judges of the United States Tax Court are primarily interested in the superior law school graduate who has completed Federal tax law courses and plans to practice in this specialized field. There is particular interest in a graduate who has worked on a law review and graduated in the upper one-third of his/her law school class. Some Judges, but not all, prefer candidates with an LL.M. degree in taxation or who have completed one year of professional experience in the Federal tax field.
Appointments typically begin at the Grade GS-11 level on the Government pay scale, but may be higher depending on the education level and professional experience of a candidate.
The decision to make an offer, and the terms of the offer, are left to the discretion of each Judge.
Visit the Court’s website for more information or check out Symplicity for CDO# 28225. Typically, law clerks work for a judge at the main courthouse in Washington, D.C. for a term of one or two years. A clerkship will provide you with a solid tax law career foundation, whether you are interested in a controversy or transaction path. Participating judges are listed on the Court’s website, where you will submit your application package. You may apply to as many judges as you wish, provided you meet their unique requirements. If you are selected for an interview, the judge’s chambers will contact you to coordinate. You may request a virtual interview.