About the role#
The Office of Chief Counsel at the Internal Revenue Service offers a summer program for law students to gain experience in non-tax legal matters. You will work within the Associate Chief Counsel, General Legal Service (GLS) division. This office serves as in-house counsel to the IRS and handles labor, employment, ethics, fiscal, procurement, and technology matters. You will work under the supervision of experienced labor and employment lawyers to develop your legal skills and gain insight into government practice.
What you'll do#
- Assist with the interpretation of civil service laws and regulations.
- Provide legal advice and representation on complex issues.
- Draft ethics opinions and conduct training on conflict-of-interest statutes.
- Advise on procurement matters and contract formation.
- Provide legal support for IRS and Chief Counsel management in administrative fora.
What you'll need#
- Must be a U.S. Citizen or National.
- Current law school student who has completed one full year of legal studies at an ABA-accredited law school.
- Academic achievement demonstrated by either a class ranking in the top 25% of your J.D. or LL.M. program, a cumulative GPA of 3.35 or higher in a J.D. program, a cumulative GPA of 3.25 or higher in an LL.M. program, or a minimum LSAT score of 160 if no class rank or GPA is available.
- Ability to successfully complete a background investigation.
Location & details#
- This is a full-time, paid, on-site internship for Summer 2027.
- Locations include Atlanta, GA; Chicago, IL; Farmers Branch, TX; Los Angeles, CA; New York, NY; San Francisco, CA; and Washington, DC.
- Sponsorship is not available for this position.
About Internal Revenue Service
The Internal Revenue Service is a government agency based in Washington, District of Columbia. Founded in 1862, it manages tax administration for the United States. The organization employs 49,563 people and operates with a staff size exceeding 10,001. It provides tax information to help individuals and businesses meet their responsibilities.
How to get in at Internal Revenue Service
Securing an internship at the Internal Revenue Service requires timing, as early applicants are often reviewed before the volume of candidates becomes unmanageable. Intern Insider sends an instant alert the moment a role matching your target is published anywhere, so you apply among the first. This helps you get your materials in front of the team early in the process. You can also reach out to recruiters directly to ask about the role or a referral, which materially improves response rates. Intern Insider surfaces the recruiters behind the company's roles to help you make these connections. Reaching a human directly is often more effective than applying into a general queue.



