Student applications will be accepted from Wednesday, Feb. 20 through Feb. 27. All applications must be hand-delivered to the Externship Office and received by 5 p.m. on Wednesday, Feb. 27.
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Use the filter and search functions above to search for externships that may be of interest to you. Questions? Contact the Externships office at 404-413-9030.
Active Externships in practice area: Tax Law
|Externship Site||Practice Area||Details|
|Internal Revenue Service (IRS), Large and Mid-Sized Business (LMSB) Division ||Tax Law|
Semester requirement: 1
The Office of Chief Counsel represents the Commissioner of the Internal Revenue Service (IRS) in the United States Tax Court, provides legal opinions and advice in a wide range of matters arising under the Internal Revenue Code (I.R.C.), and makes formal recommendations to the Department of Justice concerning suits filed by and against the IRS. The externship permits law students to work for the Office under the supervision of experienced tax attorneys, which serves not only to prepare externs for a career in the field of tax law, but also provides an excellent view of what the practice of law is like at the Office of Chief Counsel.
The Special Trial Attorneys of the Large and Mid-Sized Business (LMSB) Division conduct litigation practice before U.S. Tax Court and provide legal advice on the most complex and difficult tax matters assigned to the LMSB Division, an industry-focused organization with an emphasis on global tax administration for corporations and partnerships with assets greater than $10 million. LMSB attorneys (whom the extern may be required to assist at times) are routinely involved in non-docketed cases in which litigation is anticipated and advise LMSB examining revenue agents on technical issues, along with additional responsibilities which include handling litigation in the U.S. Tax Court and working with the Department of Justice on refund, bankruptcy, or summons enforcement issues.
The principal objectives of the externship include practical experience related primarily to corporate and partnership tax law; development of research, writing, and drafting skills; and preparation of pleadings, discovery documents, stipulations of fact, and trial memoranda used in Tax Court cases. Assignments related to civil tax matters may further include legal research concerning evidentiary issues anticipated at trial, exhibit preparation, drafting responses to discovery, reviewing and analyzing documents produced during litigation, interviewing witnesses, drafting deposition outlines, assisting in the deposition preparation of witnesses, attending depositions and attending trial (to the extent scheduled and/or permitted).
Student must be a U.S. Citizen.
|Internal Revenue Service, Individual Tax ||Tax Law|
Semester requirement: 1
Students will work in the Atlanta offices of the Associate Area Counsel (Small Business/Self-Employed) for the Internal Revenue Service. Counsel's Office represents the Commissioner of Internal Revenue in the United States Tax Court, provides legal opinions and advice in a wide range of matters arising under the Internal Revenue Code, and makes formal recommendations to the Department of Justice concerning suites by and against the Service.
Student responsibilities may include: interviewing witnesses, drafting pleadings, trial preparation, researching specific legal questions, drafting opinions in response to intra-agency inquiries, and attending civil and criminal conferences. Additionally, the Tax Court and the Service have entered into an agreement to allow the legal externs to try cases before the Tax Court, while under the supervision of an attorney.