Externship Category: Tax Law
|Externship Site||Practice Area||Details|
|Federal Reserve Bank of Atlanta |
Students work in the Legal Department of the Federal Reserve Bank of Atlanta. The Legal Department supports all the functions of the Reserve Bank, both as bank regulatory counsel and as in-house corporate counsel. Students may work on a wide variety of matters, including banking regulations, payments system, contracts and commercial law, technology law, intellectual property law, employment law, litigation, and/or other matters. Students will attend meetings, participate in conference calls, and observe the workings of an in-house legal department and a bank regulatory agency. In addition, students will be asked to perform research tasks on current issues, and to write at least one substantial legal memorandum.
Preferred: Courses in Banking Law, Corporations, Commercial Paper, Secured Transactions, Employment Discrimination, Taxation, Copyrights and Trademarks, and/or Administrative Law
A brief writing sample is required at the time of application.
|Internal Revenue Service (IRS), Large and Mid-Sized Business (LMSB) Division |
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 |
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.
NO ADDITIONAL REQUIREMENTS
|Office of the Attorney General, State of Georgia |
Along with research projects, externs will be encouraged to actively participate in matters being handled by the division to which they are assigned; including opportunities to participate in client meetings, mediation sessions, depositions and court proceedings.
Students will be assigned a mentor who will insure that the student receives training in the practical application of the law, will provide and document frequent feedback about their job performance, and will provide insight into the professional obligations of being an attorney.
The Divisions/Sections/Units available to externs are as follows:
Regulated Industries and Professions Division
This Division includes the following Sections: State Licensing Boards, Consumer Interests and Environmental and Natural Resources. Interns will work for a diverse collection of client agencies, including professional licensing boards, the Department of Agriculture, the Department of Natural Resources and Environmental Protection Division, the Public Service Commission, the Department of Insurance and others. Work in the division consists of working directly with clients and providing advice and representation in litigation. The litigation work in the division is primarily administrative in nature, but includes judicial reviews, proceedings for injunctive relief and other non-jury judicial proceedings. Interns may have the opportunity to attend investigative interviews; research legal issues and prepare memoranda of advice; prepare pleadings and briefs at the trial and appellate levels; assist attorneys in case preparation; attend strategy conferences and other meetings with clients; attend board meetings; and, attend administrative hearings and court proceedings.
Commercial Transactions and Litigation Division
This Division includes the following Sections: Business and Finance, Real Property, Construction, Transportation and Authorities and Tax. Interns will be given substantive work in a wide range of areas, some of which have been the subject of media coverage because of their significance. Interns may have the opportunity to help the assigned attorney prepare for and attend discovery proceedings such as depositions, draft pleadings or briefs and observe proceedings in state and federal trial courts, attend hearings at the Office of State Administrative Hearings and arguments before the Georgia appellate courts. Since there is such a variety of matters handled in the division, students may be attending a routine garnishment hearing one day and a Georgia Supreme Court argument on a multi-million dollar tax dispute the next. In addition to litigation, the division offers the unique opportunity to be exposed to transactional practice, which may include contract drafting or review and the opportunity to be exposed to cutting-edge financing issues such as public private initiatives. Interns will gain an understanding of how the State acquires real property and be exposed to other real property management issues. Students may accompany attorneys as they attend meetings with client agencies and work on advice in response to agency requests. Interns will be exposed to Georgia laws and statutory interpretation principles and gain an understanding of the unique constraints placed upon governmental agencies by the Georgia Constitution, such as the prohibitions against pledging the states credit or the granting of gratuities and will become familiar with governmental defenses such as sovereign immunity.
Criminal Justice Division
This Division includes the following Sections: Healthcare Fraud, Public Safety, Post-Conviction Litigation and Capital Litigation. Interns assist in preparing pleadings in federal and state court in habeas corpus cases, direct appeal briefs in murder cases and civil litigation with respect to public safety/law enforcement clients as it arises. Interns also do research for cases or issues as they arise - whether in relation to legislation or litigation or general client advice. Interns also have the opportunity to attend board meetings and client meetings as well as various types of court proceedings.
General Litigation Division
This Division includes the following Sections: Civil Rights, Tort, and Workers' Compensation. In an active civil litigation practice, interns will draft discovery, motions, briefs and other pleadings in state and federal court as well as before the State Board of Workers' Compensation. Students will assist the attorneys in preparing for depositions, hearings, mediations and trials. Interns may also attend hearings, trials and appellate arguments.
Government Services and Employment Division
This Division includes the following Sections: Education, Elections, Local Government and Judiciary, Labor and Employment and Human Resources. Because the Government Operations Division offers a wide range of different substantive work, from administrative hearings to federal litigation to client advice and appellate litigation, interns are exposed to all of these areas as a part of their experience. Interns work with active, practicing attorneys in readying cases for hearings; preparing and answering discovery; drafting briefs, motions and other pleadings; researching and writing client advice letters or opinions of the Attorney General; and attending witness interviews, board meeting, discovery proceedings, hearings, trials and appellate arguments.
Special Prosecutions Section
This Section is primarily responsible for investigating and prosecuting government corruption cases. Interns in the Special Prosecutions Section are allowed to work under Georgia's third-year prosecutor practice rules. Accordingly, interns are assigned case files to review, prepare indictments, and present to grand juries. Interns may also make court appearances from time to time.
Georgia Medicaid Fraud Control Unit
The MFCU investigates and prosecutes health care providers and conspirators who commit fraud and abuse of the Georgia Medicaid program. The Unit has criminal teams, which initiate criminal prosecutions based on health care fraud and abuse, and civil teams, which investigate and prosecute civil qui tam whistleblower cases filed all over the country. MFCU prosecutions are often complex and involve a combination of witness interviews and depositions, data analysis, and information gathering with state and federal partners. Interns will experience a wide variety of criminal and civil prosecutorial activities, including grand jury appearances and presentation of criminal indictments, drafting of civil complaints, review of medical records, legal briefing and analysis of the Georgia Medicaid Fraud False Claims Act, and settlement negotiations in multi-million dollar cases. Law students looking to gain experience in healthcare law, criminal practice, or civil procedure need look no further!
Consumer Protection Unit
The “CPU” of the Georgia Attorney General’s Office enforces the Fair Business Practices Act, as well as many of our State's other consumer protection laws. Under the Attorney General’s authority, we actively work to protect consumers and legitimate businesses from unfair or deceptive acts and practices in the marketplace. Externs will work closely with the Staff Attorneys in all aspects of the work of CPU’s Legal Division. Legal research and writing (briefs, memoranda), drafting legal documents (Subpoenas, Investigative Demands, Notices of Contemplated Legal Action), drafting settlement agreements, and consumer contact are just some of the daily tasks and responsibilities. There’s no typical day, and while our interns work hard, they’re never bored. Not only will you gain solid, real-world working experience, you’ll be a much more informed consumer at the conclusion of your externship with us!
Solicitor General's Office
The Solicitor General's Office oversees appellate litigation for the Office of the Attorney General and collaborates on all phases of significant litigation with other attorneys in the Department. Work in the Solicitor General's Office frequently involves constitutional issues, statutory interpretation, and other complex civil litigation. Interns will work with the Solicitor General and Deputy Solicitors General to perform legal research; draft research memos; draft motions, briefs, and other pleadings; and prepare for court hearings and oral arguments. Interns may also have the opportunity to attend court hearings.
|The Home Depot, Legal Department |
The Home Depot (THD) is the world’s largest home improvement retailer with more than 2,200 stores across North America and approximately 400,000 employees. The student will be placed within THD’s Legal Department and will work with a variety of in-house counsel teams. The extern will have the opportunity to work with THD's transactional attorney teams (Corporate Governance, Privacy & Data Security, Commercial Transactions/IT, Real Estate, Employment/HR, Merchandising, IP, Tax and International/Supply Chain). Students will also be exposed to in-house litigation teams (Employment, General Liability and Commercial Litigation). Students will complete approximately 6 rotations choosing from the before-mentioned practice areas based on the student’s interests. Students will have the opportunity to experience what it is like to work as in-house counsel for a Fortune 30 corporation. Students will be exposed to a wide variety of legal issues and will work on the day-to-day work of in-house counsel as they provide support for their internal clients. Students may be involved in projects such as providing legal research, drafting, attending client meetings and trial preparation. Assignments will vary depending on need and student interest.
Prerequisites: Third-year law students