Internal Revenue Service (IRS),
Office of Chief Counsel
Location: One Cleveland Center, Suite 1200, 1375 East 9th Street, Cleveland, Ohio 44114
Credits: 4 or 6 Credit Hours for Fall Term
Prerequisites: RCC; minimum GPA 3.00; completion of at least 29 credit hours, including Tax I; background investigation, including tax clearance; and approval of site supervisor .
The Office of Chief Counsel, Internal Revenue Service, provides legal assistance to the Internal Revenue Service, represents the Internal Revenue Service in the United States Tax Court, and provides assistance to the U.S. Department of Justice in the litigation of federal tax cases in the Federal District Courts and Bankruptcy Courts.
The first week or two will involve familiarizing the externs with the Office of Chief Counsel, its responsibilities, and general procedures, including required computerized on-line training regarding ethics, privacy, and computer security.
Following the initial introduction and training, externs will prepare or assist with the preparation of basic pleadings in a Tax Court proceeding, including answers to taxpayer’s petitions, basic jurisdictional motions, and decisions. This will provide them with the opportunity to become familiar with Tax Court litigation.
During the semester, externs will be assigned to assist attorneys in preparing cases for the office’s upcoming Tax Court calendar. Depending on the date of the trial calendar, they assist with the cases through trial preparation, settlement conferences, and trial.
In addition to Tax Court litigation, externs will be assigned cases involving collection activity. Depending on the office’s workload, the extern will be assigned legal advice requests involving more routine collection issues. The Cleveland Office has a very active bankruptcy practice, including the handling of IRS claims in the Cleveland Bankruptcy Courts. Externs will be assigned the preparation of Chapter 13 bankruptcy referrals to the U.S. Attorney’s Office and will be able to attend hearings in the Cleveland Bankruptcy Courts.
Students must commit to 4 credits (16 hours per week). Students in this externship also participate in an Externship Seminar conducted at the law school by the externship faculty supervisor. Graded Pass/Fail.
Interested students must contact Office of Career Planning, LB 137 in the Student Services Center, 216-687-6871, firstname.lastname@example.org. An Externship application, signed by Career Planning and student, a resume, writing sample and unofficial transcript must be submitted for consideration through Symplicity. The supervising staff at the Office of Chief Counsel will make the final selection of students.