United States Tax Court (eek2038)

United States Tax Court
a two year program for law clerks

[Image: Seal of the United States Tax Court]

THE U.S. TAX COURT IS AN EQUAL OPPORTUNITY EMPLOYER

The Judges of the United States Tax Court are primarily interested in the superior law school graduate who has completed Federal tax law courses and plans to practice in this specialized field. There is particular interest in a graduate who has performed law review work and graduated in the upper one-third of his/her class. Special consideration is given to the applicant who has earned an LL.M. degree or who has completed one year of professional employment in the Federal tax field.

United States Tax Court

The United States Tax Court is a court of record under Article 1 of the Constitution of the United States (see section 7441, Internal Revenue Code of 1954, as amended by 83 Stat. 730).

The Tax Court tries and adjudicates a variety of civil tax controversies between taxpayers and the commissioner of Internal Revenue. Its decisions, except as noted below, are subject to review by the United States Court of Appeals.

The Tax Reform Act of 1969 provided for simplified procedures for the trials of tax disputes involving $1000 or less. Since then the amount has been periodically increased and is now $50,000. A taxpayer may elect to follow such procedures. However, a decision by the United States Tax Court in a case conducted under these procedures is final and not subject to review by any other court.

The offices of the Court and all of its Judges and Special Trial Judges are located In Washington, D.C. The Court conducts trial sessions at various places within the United States . Each trial session is conducted by a single Judge or Special Trial Judge.

The Court Is comprised of 19 Judges. Other judicial officers of the court are retired Judges who may be recalled by the Chief Judge and Special Trial Judges who are appointed by the Chief Judge and serve under rules and regulations promulgated by the Court. The Special Trial Judges primarily hear small tax cases.

Nature of work

A law clerk or attorney adviser to a Judge performs legal research, digesting, drafting, and related assignments on tax cases tried before the Judge. Specialization in Federal taxation is continuous. The duties are performed at the Court in Washington , D.C. No traveling is required.

Employment Opportunities

Law clerks for the Judges are recruited as vacancies occur or are immediately anticipated; however, most vacancies will occur in the summer months. Candidates should, therefore, submit their application for these positions in the early fall of the preceding year in order to receive consideration for all positions.

Vacancies average 20 to 25 positions annually. It is the policy of the Tax Court to provide equal opportunity in employment for all persons, to prohibit discrimination in employment because of race, color, religion, sex, national origin, age, physical handicap, politics or marital status, and to promote the full realization of equal employment opportunity through a continuing affirmative program in the Court.

Qualifications

A law graduate may be employed at grade GS9, with or without bar membership.

A graduate with an outstanding or superior record, and who was in the top one-third of his/ her class (with or without bar membership), may be employed at grade GS-11.

Appointments to grade GS-12 may be made to an applicant (with bar membership) with an LL.M. degree in taxation, and who was in the top one-third of his/her law school class. An applicant with one full year of post-graduate legal work experience (with bar membership), and who was in the top one-third of his/her law school class, may also be considered for employment at grade GS-12.

Advancement to a higher grade is contingent upon the successful accomplishment of assignments and the favorable recommendation of the Judge.

All appointments to these positions must be made at the base salary rate, unless the appointee has received previous compensation in Federal employment at a level above the base rate.

A law clerk must be admitted to the bar within 14 months of his/her appointment. Bar admission is mandatory for advancement above the grade GS-11 level.

Security and Character Investigations

All appointments are subject to a security and character investigation.

Insurance and Retirement Plans.

Every employee has the opportunity to participate in a variety of low cost hospital and surgical plans and a low cost term life insurance policy. The Court shares with the employees the cost of these insurances. Employees also participate in the benefits of the Government's Federal Employee's Retirement System, which includes the Thrift Savings Plan (TSP).

Leave and Vacation

During the first three years of Government service, an employee receives 13 days of leave with pay each year. In addition, an employee is entitled to 13 days of sick leave each year.

Application Procedure

An application for employment should include a complete resume, two letters of recommendation, and a copy of the law school curriculum transcript. A copy of any legal brief, essay or article written by you should also accompany the application.

Applications should be submitted to:

United States Tax Court
Personnel Office, Rm 146
400 Second Street , N.W.
Washington , D.C. 20217
Telephone: (202) 606-8724

Additional information may be obtained from the above address.

Revised May, 2001

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Digital version created: 17 January, 2004
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