Whether you are interested in a career as an Attorney, hope to leverage your negotiation skills as an Appeals Officer, or want to activate your tax law knowledge in meaningful ways, we have a career path that’s perfect for you.

Attorneys

The IRS offers a broad range of opportunities for entry level and experienced attorneys to work on many significant and complex tax issues. We are looking for attorneys to join our team at all levels – from interns to experienced professionals. Learn more by visiting our Office of Chief Counsel page here.

Appeals Officers

As an Appeals Officer, you will conduct appeals conferences for the settlement of complex tax cases in which taxpayers have appealed determinations made by the Service or filed petitions with the U.S. Tax Court for redetermination of tax liability. You will resolve tax controversies without litigation, on a basis that is fair and impartial to both the government and taxpayer.

Tax Law Specialists

As a Tax Law Specialist, you will use your expertise in the analysis and resolution of compliance issues relating to the Internal Revenue Code and related regulations. You will research and analyze data including examination results to identify industry trends, issues, and problems. You will develop audit guidelines and provide technical assistance to field agents.

The Office of Chief Counsel employs over 1,500 attorneys. You can contact one of our many CC Ambassadors who graduated from your law school, who works in a specific city, or who works in an operating division that interests you. Please refer to the link for CC Ambassadors on the main homepage. Below are testimonials from a few of our attorneys.

Meet Dan, Trial Attorney

I joined the IRS Office of Chief Counsel through the Honors Program. I decided to start my legal career at the IRS Office of Chief Counsel because of the immediate autonomy and responsibility I get in handling my own case load with national implications.

Meet Nick, Trial Attorney

After serving in the military and completing law school, I joined a law firm. But, I wanted a more fulfilling legal experience. And, working at Chief Counsel has provided me with not only incredible legal challenges, but the feeling that I’m part of a team that makes a difference to better our nation every day.

Meet Lesley, Trial Attorney

Over my legal career, I have worked in both the public and private sectors. In addition to the opportunity to litigate exciting and challenging cases, the comradery and collegiality I have experienced at the Office of Chief Counsel is unparalleled.

Meet Victoria, Trial Attorney

Being an attorney at Counsel is one of the best opportunities for new attorneys straight out of law school, since attorneys are given significant responsibility so early on.

Meet Chardea, Trial Attorney

Post law school, I wanted a fulfilling career with an employer that would refine my legal skills, challenge me daily, and allow me to work at the forefront of complex legal issues. The Office of Chief Counsel not only checked every box on my list, but also exceeded my expectations!

Meet Jim, Senior Counsel

After working at both a large CPA firm and two law firms, I joined the Office of Chief Counsel in 1985. Although I have been eligible to retire for over five years, I continue to enjoy the privilege and challenge of serving the public by representing the Internal Revenue Service in difficult Tax Court cases with the goal of arriving at the taxpayer's correct tax liability in every case.

Meet Gary, Senior Attorney

I joined the National Office through the Honors Program, later spent seven years with a Big Four accounting firm, then rejoined Counsel in a field office. Counsel provides an unmatched range of legal work, from developing technical guidance, to advising examiners and Appeals officers, to litigating cases in Tax Court and advising the Department of Justice on refund litigation.

Meet Bethany, Trial Attorney

Chief Counsel’s Office has provided me with a rewarding purpose and work-life balance. As a new hire through the Honors Program, I was given my own case load to independently manage right away, collaborating with a group of dedicated attorneys with over 100 years of experience combined.

Meet David, Special Trial Attorney

I joined Chief Counsel in 2002 to work on significant, complex litigation, and have stayed because there are ample opportunities for it here. I worked at a large accounting firm before law school, and a large law firm during and after, and I can say that the collegiality of my co-counsel and support staff in this office are second to none.

Meet Casey, Trial Attorney

After interning with the office, I joined Chief Counsel because I wanted my work to be meaningful and interesting. I've stayed with Chief Counsel because it's fulfilling to be on the right side of the law--not just what's best for the client.

Meet Nicole, Trial Attorney

I worked in the private sector for years before attending law school. After graduating, I joined the IRS Office of Chief Counsel through the Honors Program. With the collegiality I experience daily, I was able to immediately handle a range of legal responsibilities. The Office of Chief Counsel has provided me with both a fulfilling and rewarding career.

Meet Lauren, Trial Attorney

I first joined the Office of Chief Counsel as an Honors hire—where I enjoyed the most fulfilling career and best quality of life for over one decade. I briefly departed Chief Counsel and explored various opportunities in the private sector. I, however, missed my fantastic colleagues, the challenging work, and the great benefits at Chief Counsel. Three years after my initial departure—I was given the distinct honor of rejoining Chief Counsel, where I plan to finish my rewarding career.

Meet Camille, General Attorney

After law school I first worked at a small law firm while working on my LLM in taxation, then at a Big Four accounting firm, and then as a law clerk at the U.S. Tax Court before joining the IRS Office of Chief Counsel. My job as an attorney in the National Office provides a unique experience where I get to serve the public and work on a variety of guidance, advisory, litigation, and other cases with national implications. Counsel also encourages volunteer work, and along with some of my co-workers I volunteer with VITA as a tax preparer and reviewer.

Meet Deborah, Special Counsel

I joined the Office of Chief Counsel as a Special Counsel in Procedure and Administration after having litigated and supervised tax appeals at another agency. The National Office offers experienced attorneys the opportunity to make a difference in significant and emerging tax issues as part of a terrific team committed to sound tax administration.

Meet Jonathan, Attorney

I am a military reservist. So, after law school, I wanted a job that offered me challenging assignments and professional growth immediately while still allowing me to advance in my military career. I joined Chief Counsel in the National Office through the Honors Program, and it has been a great fit. I get to work every day with a team of dedicated public servants advising on complex and emerging legal issues while continuing to serve as a reservist.

Meet Mary, Attorney

I joined the Office of Chief Counsel through the Honors Program. As a new attorney, I have been encouraged to ask questions and learn from my experienced colleagues and reviewers. I enjoy the challenge of working on complex legal issues, as well as seeing firsthand the regulatory process.

At the Office of Chief Counsel, you will find a commitment to provide a balance to your work and personal life. And, we offer many benefits that are every bit as competitive as those available at leading private sector firms. In fact, more often than not, our benefits exceed private sector offerings.

Salary at Entry Level

Appointments under the Honors Program are made at a GS 11, Step 8 for J.D. applicants and a GS 12, Step 4 for LL.M. applicants. For more information on the GS pay scale, please go to: https://www.opm.gov/policy-data-oversight/pay-leave/salaries-wages.

Promotion Policy

If you are appointed at the GS 11 or GS 12 level, you are eligible for promotion to the next higher grade annually. GS 15 positions and above are usually reserved for supervisors and non-supervisory management officials. Candidates are selected for promotion by a board of senior executives and compete with other candidates for these positions.

Locality Pay

Your locality pay will be reviewed and adjusted regularly, based on local labor market conditions. See https://www.opm.gov/policy-data-oversight/pay-leave/salaries-wages/

Awards Program

The Office of Chief Counsel has a generous awards program, offering you the ability to receive cash awards for superior performance or special achievements.

Annual and Sick Leave

You will start out earning four hours of annual leave and four hours of sick leave every two weeks. After three years, you will earn six hours of annual leave every two weeks. After 15 years, you will earn eight hours of annual leave every two weeks.

Leave Program

The government-wide leave program allows you to voluntarily donate your annual leave to Federal employees, and to request the use of donated leave if you face a personal medical emergency.

Holiday Leave

There are eleven paid holidays annually. The President of the United States may also declare other holidays in recognition of special events.

Maternity/Paternity Leave

The Family Medical Leave Act guarantees that Federal employees may take up to 12 weeks of leave within a year of the birth or adoption of a child so that new parents can have extra time with their families.

Flexible Work Schedules

You may be able to take advantage of flexible or compressed work schedules. You may also elect to earn credit hours. Once earned, you can use your credit hours to be absent from work for short periods of time for personal reasons. On a pre-approved basis, you may be able to work on special projects from home or at an alternate worksite under the Telework program.

Retirement Plan

Congress created the Federal Employees Retirement System (FERS) in 1986, and it became effective on January 1, 1987. Since that time, new Federal civilian employees who have retirement coverage are covered by FERS.

FERS is a retirement plan that provides benefits from three different sources: aBasic Benefit Plan, Social Security and the Thrift Savings Plan (TSP). Two of the three parts of FERS (Social Security and the TSP) can go with you to your next job if you leave the Federal Government before retirement. The Basic Benefit and Social Security parts of FERS require you to pay your share each pay period. Your agency withholds the cost of the Basic Benefit and Social Security from your pay as payroll deductions. Your agency pays its part too. Then, after you retire, you receive annuity payments each month for the rest of your life.

The TSP part of FERS is an account that your agency automatically sets up for you. Each pay period your agency deposits into your account amount equal to 1% of the basic pay you earn for the pay period. You can also make your own contributions to your TSP account and your agency will also make a matching contribution. These contributions are tax-deferred. The Thrift Savings Plan is administered by the Federal Retirement Thrift Investment Board.

The best way to ensure that your retirement income meets your needs is to start investing in the TSP at the beginning of your federal service, and to continue to do so throughout your career. The TSP is a retirement savings and investment plan for federal employees. The purpose of the TSP is to provide retirement income through savings and tax deferred benefits that many private corporations offer their employees. The TSP is similar to private sector 401(k) plans.

In FERS, the TSP is one part of the three-parts of your retirement package, along with your FERS Basic Annuity and Social Security. For FERS employees that do not participate in TSP, we will still contribute an amount equal to 1 percent of your base pay to your account. If you are contributing your own money, the Service will match your contribution dollar for dollar for the first 3 percent and fifty cents for each dollar for the next 2 percent. For employees contributing 5% of their base pay, the total contribution will equal 10 percent.

You can start, change, stop, and resume TSP contributions at any time. There is no waiting period. You can contribute up to the maximum amount permitted by the Internal Revenue Service regulations. Contributing to the TSP also reduces your taxable income. The more you contribute the less tax you pay up front.

There are five investment funds:

• G Fund (Government Security Investment Fund)
• F Fund (Fixed Income Investment Fund)
• C Fund (Common Stock Index Fund)
• S Fund (Small Capitalization Stock Index Investment Fund)
• I Fund (International Stock Index Investment Fund)

The L Fund (Lifecycle Funds) invests in a mix of the five funds above offered by the TSP based on the date you will need your monies. The mixture of each of the five life cycle funds will have varying percentages of the above funds balancing risk, return and security factors.

For more information on the Thrift Savings Plan visit the TSP website at http://www.tsp.gov/. A good reference booklet of the TSP program is the Summary of the Thrift Savings Plan, which you can download at http://www.tsp.gov/forms/tspbk08.pdf.

Insurance Plans

You can choose from a variety of health insurance plans, and the government pays a substantial portion of the cost. Group-term life insurance and long-term care insurance plans are also available to you.

• Heath Benefits - The IRS participates in the Federal Employees Health Benefits Program (FEHB), one of the best health care insurance programs in the world. You can choose from a variety of health care plans and options, and your IRS health benefits cover you and your family members at reasonable rates. This program offers:
  • One of the widest selections of plans in the country
  • Annual open season
  • Coverage that continues into retirement, at the same rate
  • Pre-tax options
  • No waiting periods. You can use your benefits as soon as your coverage becomes effective. There are no pre-existing condition limitations even if you change plans.
  • A choice of coverage. You can choose self-only coverage for you, or self and family coverage for you, your spouse, and unmarried dependent children under age 22. Under certain circumstances, your FEHB enrollment may cover your disabled child 22 years old or older who is incapable of self-support.
  • A Government contribution. The Government pays 72 percent of the average premium toward the total cost of the premium, but not more than 75 percent of the total premium for any plan.
  • Salary deduction. You pay your share of the premium through a payroll deduction and have the choice of doing so using pretax dollars.
  • A choice of plans and options.
    • Fee-for-Service (FFS) plans
    • Plans offering a Point of Service (POS) product
    • Health Maintenance Organizations (HMO)

If you are in an eligible position, you have 60 days from your entry on duty date to sign-up for a health insurance plan. Otherwise, you may enroll during the Federal Benefits Open Season which is held each year beginning the second Monday in November through the second Monday in December. You can also enroll or make changes outside of Open Season if you have a qualifying life event (QLE) such as the birth of a child, divorce or other qualifying event. 

If you don't make an election within 60 days from becoming eligible, you are considered to have declined coverage, and you must wait until the next open season or QLE to enroll. Except for open season, most enrollments are effective the first day of the first pay period after the agency receives your SF-2809, Health Benefits Election form. The enrollment must follow a pay period during any part of which you’re in pay status. You can get all the latest information at the OPM web site, just go to http://www.opm.gov/insure/health/index.asp. 

• Dental - The Federal Employees’ Dental and Vision Insurance Program (FEDVIP) is available to eligible federal employees, retirees, and their eligible family members on an enrollee-pay-all basis. Employee must be eligible for FEHB in order to be eligible to enroll in FEDVIP. This Program allows dental and vision insurance to be purchased on a group basis which means competitive premiums and no pre-existing condition limitations. Premiums for enrolled federal employees are withheld from your salary on a pre-tax basis. If eligible, you can enroll in a dental plan and/or a vision plan. You may enroll in a plan for self-only, self plus one, or self and family coverage. Eligible family members include an enrollee's spouse and unmarried dependent children under the age of 22, or if age 22 or older, incapable of self-support. The rules for family members' eligibility are the same as they are for the FEHB Program. Enrollment will take place during the annual Federal Benefits Open Season in November and December. New and newly eligible employees can enroll within the 60 days after they become eligible. You can get all the latest information at the OPM web site, just go to http://www.opm.gov/insure/dental/index.asp, for dental plans, or go to http://www.opm.gov/insure/vision/index.asp for vision plans The official enrollment website for Federal Vision and Dental Insurance is BENEFEDS at https://www.benefeds.com/
• Long Term Care - The Federal Long Term Care Insurance Program (FLTCIP) is insurance that helps you pay for long term care services, such as home care, adult day care, hospice care or care in a nursing home or assisted living facility. It also includes caregiver training. If you are eligible, you have 60 days from your entrance date to apply for Long Term Care Insurance using the abbreviated underwriting application with only a few health-related questions. If you apply AFTER the 60 day period, you will have to use the long underwriting application with numerous health-related questions, and possibly a review of medical records and/or an interview with a nurse. There are no annual open seasons for Long Term Care. Eligible employees may apply anytime. Long term care insurance is NOT just for older people. Forty percent of the persons receiving long term care are working age adults between the ages of 18 and 64. Cost is based on your age when you apply. Insurance premiums are paid completely by you and premiums are withheld on a biweekly basis from the salary check. You can get all the latest information at the OPM web site, just go to http://www.opm.gov/insure/ltc/. And, for even more information go to the LTCFEDS website at http://www.ltcfeds.com/
• Group Life Insurance - The Federal Employees' Group Life Insurance Program (FEGLI) offers Basic Life Insurance that is equal to your annual basic pay, rounded to the next higher $1,000, plus $2,000. So for example, if your annual salary is $48,108, your insurance would first be rounded to $49,000, then have $2,000 added, making your basic life insurance coverage $51,000. You can also get three types of optional insurance:
  • Option A, Standard — in the amount of an additional $10,000 of coverage.
  • Option B, Additional — in an amount from one to five times your annual basic pay (after rounding up to the next $1,000).
  • Option C, Family — provides coverage for your spouse and eligible dependent children in multiples from one to five. Each multiple is equal to $5,000 for your spouse and $2,500 for each eligible child.

If you're in a FEGLI-eligible position, you're automatically enrolled in Basic Life Insurance, which is effective on the first day you enter in a pay and duty status UNLESS you waive this coverage before the end of your first pay period. You do NOT get any optional insurance automatically – you must complete an SF-2817, Life Insurance Election form to enroll in the coverage. You have 31 days from your entry date to sign up for any Optional life insurance. If you do not make an election, you are considered to have waived optional insurance. No proof of insurability is required for the Basic insurance you get upon being hired, or any optional insurance you sign-up for during the first 31 days. Proof of insurability may be required for insurance changes after that time. The cost of Basic insurance is shared between you and the Government. You pay 2/3 of the total cost and the Government pays 1/3. Your age does not affect the cost of Basic insurance. You pay the full cost of Optional insurance, and the cost depends on your age. You can get all the latest information at the OPM web site, just go to http://www.opm.gov/insure/life/index.asp.

Transportation Subsidy

The Office of Chief Counsel will help pay for your public transportation commuting costs. Since 2002, those who commute via public transportation are eligible to receive a subsidy.

Quality of Life

Work is a major part of your life, but you have other interests and responsibilities as well. For your convenience, several offices throughout the country offer you available credit unions, daycare facilities, fitness centers, and onsite healthcare facilities.

Public Service Loan Forgiveness Program

As an employee of the federal government, you may be able to receive loan forgiveness under the Public Service Loan Forgiveness (“PSLF”) Program. You must meet specific requirements to qualify. More information about the PSLF Program can be found here: https://studentaid.gov/manage-loans/forgiveness-cancellation/public-service

As an attorney with the Office of Chief Counsel you will work for one of several major Counsel organizations, based on your particular interest, qualifications, and the staffing needs of the Office. Whether you are in a field office or National Office position, you will receive substantial training and responsibility.

Programs within the Office of Chief Counsel

NATIONAL OFFICE IN WASHINGTON, DC

• Corporate (CORP)
  The Associate Chief Counsel, Corporate, employs approximately 60 attorneys who work in the National Office in Washington, DC. These attorneys provide published guidance, field support, and taxpayer advice on tax matters involving corporate organizations, reorganizations, liquidations, spin-offs, transfers to controlled corporations, distributions to shareholders, debt vs. equity determinations, bankruptcies, and consolidated return issues affecting groups of affiliated corporations among other matters.
• Employee Benefits, Exempt Organizations, and Employment Taxes (EEE)
  The Associate Chief Counsel, Employee Benefits, Exempt Organizations, and Employment Taxes, employs approximately 115 attorneys who work in the National Office in Washington, DC. These attorneys provide published guidance, field support, and taxpayer advice on a wide array of topic areas including qualified retirement plans, health and welfare and other employee benefits, executive compensation and fringe benefits, tax-exempt entities, employment tax, and state and local governments and Indian tribal governments.
• Financial Institutions & Products (FIP)
  The Associate Chief Counsel, Financial Institutions and Products, employs approximately 50 attorneys who work in the National Office in Washington, DC and provide published guidance, field support, and taxpayer advice on tax matters involving financial institutions and financial products. These financial institutions include banks, thrift institutions, insurance companies, regulated investment companies, and real estate investment trusts. Financial products covered by the Division consist of asset securitization arrangements, life insurance contracts, annuities, options, forward contracts, futures contracts, notional principal contracts, original issue discount obligations, hybrid instruments, hedging arrangements, and other types of innovative financial arrangements and transactions.
• Income Tax & Accounting (ITA)
  The Associate Chief Counsel, Income Tax and Accounting, employs approximately 100 attorneys and accountants who work in the National Office in Washington, DC. The Division drafts published guidance, provides advice to field offices on technical issues and litigation matters, and issues rulings and information letters to taxpayers. The Division has jurisdiction over several major tax areas: recognition and timing of income; deductions and credits for individuals and corporations; depreciation and costing; sales and exchanges; capital gains and losses; accounting methods and periods; installment sales; long-term contracts; inventories; and alternative minimum tax.
• International (INTL)
  The Associate Chief Counsel, International, located in Washington, DC, is comprised of over 100 attorneys. These attorneys provide legal advice (to Exam, Appeals, and other divisions of Chief Counsel), technical guidance, and litigation support (to the Field Counsel divisions of Chief Counsel—LB&I, SB/SE, and SL—and to the Department of Justice) on matters involving the international provisions of the United States revenue laws, including all matters relating to the activities of non-U.S. persons or entities within the United States and the activities of U.S. or U.S.-related persons or entities outside the United States. The attorneys support uniform interpretation, application, enforcement, and litigation of the international provisions of the U.S. revenue laws, and all bilateral and multilateral tax treaties and agreements to which the U.S. is a party. The office participates in the Organization for Economic Cooperation and Development (OECD) as a delegate of the United States.
• Office of Executive Counsel
  The Office of the Executive Counsel to the Chief Counsel is responsible for coordination and program management of Counsel activities implementing major tax legislation such as the Tax Cuts and Jobs Act, the Affordable Care Act, and the Taxpayer First Act. It advises on and coordinates publication of guidance and provision of legal advice by responsible Associate Chief Counsel offices in connection with implementing major tax legislation, and represents the Office of Chief Counsel on policy and program matters involving other Counsel and IRS organizations; the Treasury Inspector General for Tax Administration; the Treasury General Counsel; and, the Department of Justice. The office serves as the principle liaison with appropriate IRS implementation or program offices and other agencies.
• Passthroughs & Special Industries (PSI)
  The Associate Chief Counsel, Passthroughs & Special Industries, employs approximately 80 attorneys who work in the National Office in Washington, DC. This office provides published guidance, field support, and taxpayer advice regarding income taxation of passthrough entities such as partnerships (including limited liability corporations), S corporations, trusts and estates; natural resources and energy related credits and incentives; cooperative housing corporations and homeowner associations; farmers' and other cooperatives; business tax credits, including the low-income housing credit, and the research credit; estate, gift, and generation skipping transfer taxes; certain excise taxes; and the domestic production deduction.
• Procedure & Administration (P&A)
  The Associate Chief Counsel, Procedure & Administration, located in the National Office in Washington, DC, is comprised of approximately 100 attorneys. P&A attorneys handle a broad range of issues and assignments that are fundamental to efficient tax administration, advising the Chief Counsel and the IRS in all facets of judicial and tax practice. P&A attorneys deal with legal issues arising in IRS initiatives and enforcement activities, and often address these issues in the context of a system that is transitioning from reliance on paper documents and returns to one that is primarily based on electronic documents and returns. P&A attorneys handle published guidance, advice, and litigation on all matters related to reporting and paying taxes; assessing and collecting taxes (including interest and penalties); abating, crediting, or refunding over assessments or overpayments of tax; filing information returns; bankruptcy; summonses and information gathering; federal tax liens and levies; damage claims; attorney fees; disclosure, privacy, and Freedom of Information Act issues; and judicial practice and judicial doctrines. Additionally, P&A attorneys have the opportunity to argue motions before the Tax Court.
• Wage & Investment (W&I)
  The Office of the Division Counsel, Wage and Investment, is responsible for providing legal advice and support on matters that involve taxpayers who generally have income reported only on Forms W-2 and 1099. The Division Counsel is located in Washington, DC and provides advice and support for the W&I Division Commissioner, his headquarters’ staff and the W&I Senior Leadership Team. The Division Counsel works closely with W&I in advancing the Division’s programs and initiatives, reviewing policies, formulating strategies, and furthering the Division’s goal of providing efficient and effective taxpayer service programs including the filing, correction, and payment of federal income taxes; fraud and identity theft detection during return processing; and assistance to taxpayers in person and over the phone. The Division Counsel coordinates the delivery of a myriad of legal services for W&I with other Chief Counsel functions, including the Associate Chief Counsel, General Legal Services; Associate Chief Counsel, Procedure & Administration; and Division Counsel, Small Business/Self Employed which has primary responsibility for providing legal services to the W&I field organization.

NATIONAL & FIELD OFFICES

• Criminal Tax (CT)
  The Division Counsel/Associate Chief Counsel, Criminal Tax, employs approximately 70 attorneys in over 30 offices across the country. Criminal Tax attorneys are responsible for providing legal advice and assistance to criminal investigation in all areas of the Criminal Tax function, including tax, currency, and money laundering crimes and criminal procedure. They also provide legal counsel on investigative matters such as administrative and grand jury investigations, undercover operations, electronic surveillance, search warrants and forfeitures, the referral of cases to the Department of Justice for grand jury investigation, criminal prosecution, and the commencement of forfeitures. Criminal Tax attorneys also coordinate with other offices within the IRS and the Office of Chief Counsel on all matters involving criminal tax.
• General Legal Services (GLS)
  The Office of Associate Chief Counsel, General Legal Services, employs approximately 70 attorneys, and has both field and National Office components. GLS litigates cases as the representative of the IRS and the Office of Chief Counsel in various fora with respect to non-tax, administrative law issues involving personnel, discrimination, labor management relations, Office of Professional Responsibility, and government contracts as well as handling litigation with the Department of Justice. The Associate Chief Counsel is the Deputy Ethics Official under the Ethics in Government Act with regard to constitutional and tort issues. GLS attorneys also perform legal research and provide advice related to conflict of interest statutes, ethical standards, and Departmental rules of conduct. GLS also has a robust practice in the area of advisory opinions on legal matters, including procurement, information technology management, appropriations, grant law, and intellectual property law.
• Chief Counsel National Taxpayer Advocate (CCNTA)
  The Division Counsel/Associate Chief Counsel (National Taxpayer Advocate Program) (CCNTA) provides legal advice and support to the National Taxpayer Advocate (NTA) and headquarters employees of the Taxpayer Advocate Service (TAS). CCNTA advises the NTA and TAS about the scope of TAS’s statutory or delegated authority, issues involving TAS legislative proposals or any other matter related to the NTA’s Annual Reports to Congress, and the issuance of Counsel guidance, legislative proposals, regulations, and other advice that impacts areas of interest to the NTA and TAS. CCNTA is responsible for legal interpretations of assigned Code sections related to TAS, taxpayer rights and low income taxpayer clinics. CCNTA also facilitates resolution of disagreements between Counsel and TAS.
   

COUNSEL FIELD FUNCTIONS

• Large Business & International (LB&I)
  The Large Business & International Division Counsel provides legal services to the IRS LB&I Division, an industry focused organization with an emphasis on global tax administration for corporations and partnerships with assets greater than $10 million. The Division Counsel employs over 290 attorneys located in 39 cities nationwide. Headquartered in Washington, DC, the Division has five Area Counsels located in Pennsylvania, New York, Illinois, Texas, and California. Each Area Counsel is responsible for legal work within a defined geographic area and for developing specialized knowledge of one of the industries served nationally by the IRS including: financial services; heavy manufacturing and transportation; retail, food, pharmaceuticals, and health care; natural resources and construction; and communications, technology, and media. The LB&I attorneys provide a full range of legal services on all issues, including advising LB&I compliance agents, handling litigation in the U.S. Tax Court, and assisting the Department of Justice in the handling of refund cases in the U.S. District Courts.
• Small Business/Self Employed (SB/SE)
  Small Business/Self Employed is the largest Chief Counsel Division, with over 450 attorneys and 100 paralegals assigned to 49 field offices. These attorneys work directly with IRS revenue agents and revenue officers providing legal advice on tax cases involving individuals and small businesses, and on all cases involving collection and bankruptcy issues. When these cases go to trial, SB/SE attorneys are the IRS litigators, with direct responsibility for identifying the desired legal theories, developing the trial strategies, and representing the IRS in Tax Court. Over 90 percent of the 30,000 Tax Court cases filed each year are assigned to SB/SE attorneys. When not litigating these tax cases, the SB/SE attorneys are working closely with the IRS employees and other agencies to effectuate fair enforcement of tax administration, litigation, and collection.
• Strategic Litigation (SL) Division
  The Strategic Litigation (SL) Division Counsel is a national organization with approximately 90 attorneys and 30 paralegals located in 33 cities nationwide. The SL Division, through its Special Trial Attorneys and paralegals, is responsible for handling the Office of Chief Counsel's most complex, high-profile, and significant cases in the United States Tax Court, which cases often establish national precedent or are otherwise important to tax administration. The SL attorneys and paralegals provide a full range of legal services on all issues, including advising the Internal Revenue Service on its most significant non-docketed cases, handling significant case litigation in the United States Tax Court, and assisting the Department of Justice in the handling of significant cases in both Federal and State Courts.
• Tax Exempt & Government Entities Division Counsel (TEGEDC)
  The Tax Exempt and Government Entities Division Counsel provides legal services on program matters, including tax issues relating to employee benefit programs (including qualified retirement plans, deferred compensation arrangements, and health and welfare programs), IRAs, executive compensation, exempt organizations, federal, state, local and Indian tribal governments, tax exempt bonds, and employment tax. The TEGE Division Counsel also directs the counsel-wide litigation programs with respect to these issues. TEGE Division Counsel employs attorneys nationwide with over 45 attorneys located in Washington DC, Chicago, Denver, Dallas, Jacksonville, Long Island, Baltimore, Salt Lake City, Thousand Oaks, San Francisco, Seattle and Los Angeles.

The Office of Chief Counsel offers student volunteer externship positions in Washington, D.C. and field offices located throughout the country each academic semester, including the summer, for law students. These positions are volunteer (without compensation). Externs will be expected to work between 12 to 20 hours per week from one of our offices nationwide. The work experience in this extern program includes developmental assignments that will help prepare law students for a career as a tax lawyer. Externs will assist our tax attorneys in a variety of assignments, including conducting legal and factual research, preparing documents and exhibits, interviewing witnesses, summarizing depositions, analyzing records, and other case-related work. Volunteer legal externs may qualify either for course credit or as part of a law school’s work-study program. In addition, some schools sponsor public interest fellowships or other programs where legal externs receive a stipend for public interest work. Interested students should contact their law school for specific information and requirements. The Office of Chief Counsel is an equal opportunity/reasonable accommodation employer committed to recruiting a talented, diverse, and highly qualified workforce, and we welcome applications from all accredited law schools for our law school intern program. In the National Office, law students typically take part in a variety of educational and social events.

Eligibility and Qualifications for Volunteer Legal Externship Positions

The Office of Chief Counsel seeks eligible applicants with excellent interpersonal skills; strong written and verbal communication skills; strong research and analytical skills; and demonstrated interest or experience in the tax. Applicants must be U.S. citizens. Applicants must be students attending an accredited law school. The following students are eligible: first-year (second semester), second- and third-year law students; and law school graduates who are enrolled in graduate law programs (e.g., L.L.M. programs) at least half-time. All students must be in good academic standing and will be required to provide official documentation from their school.

How to Apply

Externships are available for the Spring (January-April), Summer (May-August), and Fall (September-December) semester. To apply for an externship, students will need to submit a complete application packet to us via email.

Complete application packages include:

• a resume
• a transcript from your law school (an unofficial copy is fine)
• unedited writing sample (5-10 pages in length)

Your application packet should be emailed to attyapplications@irscounsel.treas.gov or to the local field office where you would like to work. In the body of your email, please include the city/state, division(s), and semester in which you wish to be considered for an externship. If you are applying to Washington, DC, also include your top 5 choices for legal division placement. Visit legal divisions for more information on our legal divisions. Our National Office legal divisions are only located in Washington DC. For externships outside of Washington, DC, your package will be forwarded directly to the field office in the city/state you requested.
 
Note: Packages are not complete unless all information shown above is included.

The IRS Office of Chief Counsel’s Summer Legal Program provides exposure to the Office by enabling law students to work under the supervision, and with the assistance of, experienced tax lawyers. The training and work experience provide developmental assignments and helps prepare law students for a career as a tax 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. The target start date for this position is summer 2024. This program has been established in accordance with 5 CFR 213.3102(r). Compensation for this position is at the GS-9, Step 1 level. Offers of full-time employment with our Honors Program may be made to law students at the conclusion of the Summer Legal Program.

Eligibility for the Summer Legal Program

Current 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 the summer between their second and third year of law school; however, graduating law students who enter a judicial clerkship or tax or accounting-related graduate program (including a Tax LL.M. program) may participate the summer following graduation prior to the start of the judicial clerkship or graduate program. If you are applying for but have not yet accepted a judicial clerkship or been accepted into a tax or accounting-related graduate program, you should consider applying to both the Honors Program and Summer Legal Program. Applicants must be available to accept full-time post-JD employment by September 30, 2025 to be eligible. Minimum eligibility requirements are as follows:

• For JDs: Top 25% class rank or minimum GPA of 3.35 is required (if the school does not provide class rank or GPA at the time a selection is made, a minimum LSAT of 160 is required)
• Must attend an ABA accredited law school; and
• Must be a U.S. citizen

Attributes of an Ideal Candidate

• 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 tax or related course work (e.g., “A” grades in tax courses);
• Evidence of background or experience in the position to be filled, such as taking relevant law school classes (e.g., tax law, bankruptcy/debtor creditor law, administrative law) or relevant legal or tax experience (e.g., tax legal experience) or relevant tax volunteer experience (e.g., VITA, Tax Clinic);
• 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

When Summer Legal Program positions become available, they can be viewed here.

Additional information on applying for these positions is available here.

• Highly competitive program available primarily to third-year students, graduating Tax LLM students, and judicial clerks.
• Open to individuals each year who have superior academic qualifications or experience relevant to the work of Chief Counsel
• Appointments are made at GS-11, Step 8 for JD applicants, and at GS-12, Step 4 for LLM applicants. If you are not a licensed attorney when you join our Honors Program, you will initially be brought on board as a Law Clerk. Upon admission to the bar, and demonstration of satisfactory employment during the interim period, you will be eligible for conversion to an Attorney position.
• Positions are available in our offices nationwide and are subject to a three-year commitment

Eligibility Requirements for the Honors Program (Candidates Start in Summer or Fall of 2024)

• Eligibility is limited to law students who will graduate from law school between October 1, 2023 and September 30, 2024 and recent law school graduates who began participating in eligibility preserving activities within 9 months of law school graduation. Eligibility preserving activities are 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, tax or accounting-related graduate programs (including Tax 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. Fellowships must also be of fixed duration ("bridge the gap" fellowships that require fellows to continue to seek other employment and terminate when the incumbent secures permanent legal employment do not qualify). 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 application year (may run later). Law school graduates who received their J.D. prior to October 1, 2020 are ineligible.
• For JDs: Top 25% class rank or minimum GPA of 3.35 is required (if the school does not provide class rank or GPA at the time a selection is made, a minimum LSAT of 160 is required)
• For Tax LLMs (including JD/Tax LLMs) who have completed any Tax LLM coursework: must satisfy the JD class rank requirement above or have a minimum GPA of 3.25/Top 25% in the Tax LLM program (if the Tax LLM program does not provide GPA, a minimum LSAT of 160 is required);
• Must attend an ABA accredited law school; and
• Must be a U.S. citizen

Attributes of an Ideal Candidate

• 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 tax or related course work (e.g., “A” grades in tax courses);
• Evidence of background or experience in the position to be filled, such as taking relevant law school classes (e.g., tax law, bankruptcy/debtor creditor law, administrative law) or relevant legal or tax experience (e.g., tax legal experience) or relevant tax volunteer experience (e.g., VITA, Tax Clinic);
• 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

Three-Year Tenure Commitment

• As a newly appointed attorney, you will be expected to remain with the Office of Chief Counsel for a period of three years, unless released from your employment commitment. This is due in part to recognize the significant amount of time and money that the Office of Chief Counsel invests in training new attorneys to become proficient in the law. The first year of your three-year commitment is part of a trial period during which you may resign without requesting a release.

When Honors Program positions become available, they can be viewed here.

Additional information on applying for these positions is available here.

For Entry-level Opportunities

If you are in law school, about to graduate, or are newly graduated, you may be eligible to apply to the Chief Counsel Honors Program, Summer Legal Program, or Volunteer Legal Externship Program (Extern Program).

• Interviews are regularly conducted on campus primarily in the fall at law schools throughout the country. Even if you participate in either an on-campus interview (OCI) or a job fair, you must submit an application using the main federal job portal www.USAJOBS.GOV. Or, you can select the link “Attorney and Non-Attorney Jobs” under the sub-header “ADDITIONAL INFORMATION” in our main page to find all open Chief Counsel jobs. Normally, we post job announcements for both the Honors Program and Summer Legal Program by no later than early/mid-August each year. Please look for us at your law school OCIs, job fairs and apply online via www.USAJOBS.GOV. Please note: Applicants to the Volunteer Legal Externship Program do not need to complete a www.USAJOBS.GOV application. Please refer to the Volunteer Legal Externship Program link above for more information.
• Application packages are accepted primarily in the fall for Honors positions and summer legal positions. Externship applications are accepted throughout the year.

When Honors Program and Summer Legal Program positions become available, they can be viewed here.

A complete application package is composed of:

• resume (please include GPA and class rank, if available)
• law school transcript (unofficial copy is fine)
• a 5 to 10 page writing sample

If you are claiming veterans' preference, you must submit the following:

• Copy of your Certificate of Release or Discharge from Active Duty, DD-214 (Member 4 copy), or other official documentation from a branch of the Armed Forces or the Department of Veterans Affairs showing 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 required documentation listed on the back of the SF-15 form. An SF-15 may be found at http://www.opm.gov/forms/pdf_fill/SF15.pdf (1,239KB PDF*).
• Memo from your current military personnel office (if you are claiming preference but are currently in the military). This memo must include years of service, projected terminal leave date, campaign and expeditionary medals (including Purple Heart, if applicable) and statement about the character of service (honorable).

For more information on veterans' preference, click this link: https://www.fedshirevets.gov/veteran-employees/veterans-preference/#content

If you have any questions about the application process, please e-mail us: attyapplications@irscounsel.treas.gov 

For Experienced Professionals

If you are an attorney you may be eligible to apply to vacancy announcements geared towards attorneys with one or more years of legal experience.

Various announcements will be open at any given time, and you may apply for a specific announcement or to our continuous vacancy announcements. Please be aware that a continuous vacancy announcement will be used to fill positions as they become available, so applicants may not hear back regarding their application until after the final closing date of the announcement. Additional announcements for specific positions are posted throughout the year.

 As positions for experienced attorneys become available, they can be viewed here.

Pre-Employment Conditions

All appointments are subject to favorable completion of security and character investigations, as well as a tax check. New appointees must pay all travel and transportation expenses to their first post of duty. Such expenses may qualify for a deduction from gross income for purposes of federal income taxation.

Applicants with Disabilities

The Office of Chief Counsel, IRS provides reasonable accommodations to applicants with disabilities. If you need a reasonable accommodation for any part of the application and hiring process, please notify us. Decisions on granting reasonable accommodation will be made on a case-by-case basis.

The Office of Chief Counsel, IRS is an Equal Opportunity Employer. Selection for positions will be based solely on merit without regard to race, color, religion, age, gender, national origin, political affiliation, disability, sexual orientation, marital status or other differences.

Our goal as an agency is to ensure you are engaged in your job and that you have the opportunity to improve your skills, grow professionally, and attain your career goals. To aid in this effort, we’ll encourage you to establish a Career Learning Plan to identify career development actions or technical training needs, or a Leadership Succession Review to map your path to leadership roles. You can take advantage of our wide variety of professional development and training resources.

Career Learning Plan

A Career Learning Plan (CLP) is a defined action plan that maps out the steps for reaching career goals. Whether you are interested in pursuing management or non-management career goals, the CLP is a formal written plan designed to document your accomplishments and goals. It identifies training needs and opportunities to be detailed to positions that will provide experience to build on your career goals. Knowledge, skills, and abilities will be enhanced and developed through the use of a CLP, which is closely monitored in collaboration with your management team.

Leadership Succession Review

The Leadership Succession Review (LSR) process provides an opportunity for all managers to become actively involved with their development while offering the IRS a standardized, repeatable process to identify potential leaders at all management levels. By formalizing the process, the IRS can better prepare for business continuity at the leadership level and address the organizational needs in a timely, efficient manner. The LSR process occurs in four stages:

1. Stage 1 - Assessment Process
2. Stage 2 - Conduct Talent Review Discussions
3. Stage 3 - Roll up LSR Information to Senior Leaders
4. Stage 4 - Provide Individual Feedback and Development Ideas

Training & Continuing Professional Education

For most of our positions, we provide comprehensive in-person and virtual classroom training, as well as on-the-job training, and continuing professional education. Some examples of the resources available to our employees include:

• Continuing Professional Education (CPE) Career Development Opportunities: Most organizations within the IRS host CPEs each year. You’ll come together with other employees over several days to learn about specialized topics and issues.
• E-Learning: We have a library of more than 2,000 Web-based courses, including Accounting and Finance, Leadership, Computer Software Applications, Customer Service, Project Management, Management, Communication, Human Resources, Team Building, and more. These courses are free and available 24/7 for you to take at any time of day.
• Books 24x7 Referenceware: You’ll have full access at work and home to this online library of the best business and technology books. It’s free and available 24 hours a day, seven days a week.
• LinkedIn Learning: This is an e-Learning educational platform for employees to discover and develop business, technology-related, and creative skills through over 16,000 expert-led courses and videos. It is adaptive and self-paced and can be mapped to competencies and goals and includes custom learning paths.

The IRS offers a wealth of workplace flexibilities, work-life programs, and other exceptional benefits to help you balance career and home. Some of the many programs available to you include:

Telework

As an IRS employee, you can discuss this work opportunity with your manager to determine if you will be permitted to regularly conduct your job duties at home or another work site that is more convenient to you. The opportunity to participate in this program depends on your job position and the type of work assignments involved.

Flexible Work Schedules

Need to set your work schedule around other priorities in your life? Many of our positions allow for a flexible work schedule, with several options to choose from:

• Flexitour: Through this option, you’ll work an 8-hour day, setting your own start and end times (within a given range of hours). You can accumulate up to 24 “credit” hours (above the 8 regular hours per day) to use for time off, without having to use your annual leave time.
• Compressed Work Schedules: Available in most locations, these options offer unique workweeks. Please note: This benefit is only available in some offices, after completing one year of training.
  • 4/10 Option: Work four 10-hour days per week. You’ll receive two days off every two-week pay period.
  • 5/4/9 Option: Work eight 9-hour days and one 8-hour day. You’ll receive one day off every two week per pay period.

Child Care Subsidy Program

The Child Care Subsidy program is offered to eligible IRS employees to reduce the amount they pay for childcare by paying subsidies directly to childcare providers. The program is designed to encourage eligible employees and their families to use quality child care services by offsetting a portion of their costs by up to $5,000 per year.

Employee Assistance Program

Wellness is the state of being physically, mentally, and emotionally healthy. Maintaining wellness is an ongoing process because everything you do, and experience affects your well-being. Our Employee Assistance Program (EAP) has many resources to help you improve your well-being and quality of life. Therefore, we make free employee assistance services available to all of our employees and their immediate family members around the clock (24 x 7), and provide free information and resources for legal, financial, eldercare, childcare, and other issues employees or their family members may face.

Public Service Loan Forgiveness

The Public Service Loan Forgiveness program is another benefit offered to eligible IRS employees to help with student loan debt. Under this program, borrowers may qualify for forgiveness of their remaining loan balances after they make 120 qualifying payments and work full-time for the IRS. For more information about the program, visit the Federal Student Aid website.

Student Load Repayment Program

The Student Loan Repayment Program is offered to eligible IRS employees to reduce the amount they pay for student loans. The program is designed for highly qualified IRS employees who occupy hard-to-fill positions by helping them repay all or a portion of their federally-insured qualifying student loans. Student loan repayments may be up to $10,000 per year, and up to $60,000 in total for any one employee.

Transportation Subsidy

We’ll help you pay for your commuting costs to and from work. The IRS Public Transportation Subsidy Program (PTSP) was established to encourage employees to use public transportation to help reduce air pollution, reduce traffic congestion, and conserve energy. The maximum benefit is currently $315 per month. These benefits are not taxable and are not included on Form W-2.

Federal Academic Alliance

OPM partners with colleges and universities as a part of the continuing efforts to provide higher educational opportunities to the federal workforce by providing current federal employees with the opportunity to pursue post-secondary education at reduced tuition rates. Federal employees can take advantage of this benefit to pursue or enhance their higher academic education at their own pace. Some agreements extend the benefits to spouses and legal dependents. See Federal Academic Alliance to learn more.

Health Services

Because we recognize how important it is to maintain a healthy and fit federal workforce, we offer a variety of services such as flu shots, cholesterol and blood pressure screening, smoking cessation programs, and wellness workshops. On-site health units are in many of our locations for IRS employee use at no cost.

Fitness Centers

Space in federal buildings is provided for exercise, and some IRS locations have on-site workout facilities in 9 fitness centers nationwide. There are no membership fees in IRS-only fitness centers; but other fitness centers located in GSA shared federal buildings may require a membership fee.

Child Care Centers

Balancing the needs of work and family life can be challenging, and we know that many of our employees have childcare needs. To help alleviate this burden, the IRS works in partnership with the General Services Administration (GSA) to provide on-site childcare facilities. GSA manages these centers in 31 states, the District of Columbia, and Puerto Rico — and 6 of them are co-located with IRS facilities. Each center is independently operated, and services and fees vary from center to center. In addition, our Employee Assistance Program can also provide you with free referral information to assist you in finding care for children, grandchildren, and eldercare.

Lactation Program

IRS employees have designated, private space to express their milk. This space can be a health clinic or conference room with a table, chair, electrical outlet, and a small refrigerator.