The Center for Tax Law and Employee Benefits
IRS Office of Chief Counsel Externship
Term: Any semester
Eligible Candidates: JD/LLM in Employee Benefits, LLM in Employee Benefits, JD/LLM in Tax Law, LLM in Tax Law
Deadline: Eight weeks before the beginning of the semester
Degree candidates selected to participate in this program work with the attorneys at the IRS in one of the following divisions:
Tax Exempt/Government Entities (TE/GE) Division 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 Business and International (LB&I) Division is responsible for providing legal advice and litigation services on tax matters involving LMSB taxpayers, including corporations and partnerships with assets greater than $10 million.
Small Business and Self-Employment (SBSE) Division is responsible for providing legal advice and litigation services on tax matters involving SBSE taxpayers.
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.