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IRS Externship Program EB 390 (3 or 4 credit hours)
Professor Kennedy supervises this externship program and thus her pre-approval is required.
PREREQUISITES:
EB 361: Fundamentals I of Retirement Plans;
EB 362: Fundamentals II of Retirement Plans;
Tax 333: Tax Employee Benefits Research;
Must Have completed 10 credit hours in the
LLM program before applying.
Students selected to participate in this program work with the attorneys at the IRS, in the Tax Exempt/Government Entities Organization. The educational objectives of the course include practical experience in employee benefits law, development of research, writing, and drafting skills, and preparations of pleading, discovery documents, stipulations of fact, and trial memoranda used in Tax Court cases.
Students participating in this program will receive 3 or 4 semesters hours of credit for work with the attorneys at The Office of Chief Counsel of the IRS. In order to apply, students must have satisfied the course prerequisites and be enrolled as a candidate in good academic standing in the joint degree or LLM. degree Tax Law or Employee Benefits programs. The student must complete 150 hours of work for 3 semester hours of credit or 200 hours of work for 4 semester hours of credit, generally a minimum of 10 hours per week. A minimum of 150 hours of work is required even if the student elects to take the program for 2 semester hours of credit.
Students will be expected to keep Professor Kennedy informed of their assignments during the course of the externship program via email.
Students must apply for this program at least two months in advance of the semester (in order to process fingerprinting).
Students must complete the Office of Chief Counsel Application, and forward to the IRS a copy of the student’s law school transcript and a writing sample.
Interviews will then be scheduled by Patricia Davis, Area Counsel for the IRS, before she selects qualified externs.
At the conclusion of this IRS Externship Program, she completes a Student Evaluation form (please review the valuation form before applying so you fully understand the criteria used to evaluate your performance).
Students are selected to work in one of the following divisions (based on the office’s need):
Tax Exempt/Government Entities (TE/GE) Division, which is responsible for guidance and tax compliance with respect to employee plans; health and welfare plans; executive compensation plans; exempt organizations; employment tax; tax exempt bonds; Indian tribal governments; and federal, state and local government entities.
Large and Mid-Sized. Business (LMSB) Division, which is responsible for providing legal advice and litigation services on tax matters involving LMSB taxpayers. These include corporations and partnerships with assets greater than $10 million.
Small Business and Self-Employment (SBSE) Division, which is responsible for providing legal advice and litigation services on tax matters involving SBSE taxpayers.
Sample of evaluation form
See how the IRS describes jobs at the OCC to potential attorneys
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