March 26, 2008

Law Clerk

Currently accepting applications for the Fall 2008 Law Clerk position. The Summer 2008 Law Clerk position has been filled.

The Tax Foundation hires law clerks each fall, spring, and summer to support its Center for Legal Reform research program. Responsibilities include substantive research, authoring, and editing assistance in preparing amicus curiae briefs and special reports on important legal and economic issues relating to tax. Past clerks have also authored pieces for publication.

A stipend is available for the position, which entails 15-20 hours per week (fall and spring) and 15-40 hours per week (summer), flexible for the clerk's schedule. We can arrange for course credit in lieu of the stipend at the request of successful applicants. Applicants should have completed at least one year of law school by the start of the clerkship, and undergraduate work in economics is preferred. Applicants should also have had law school coursework, outside experience, or demonstrated interest in federal and state constitutional law and tax law. The clerkship is located at the Tax Foundation's office in Washington, DC.

Please e-mail cover letter and resume to JoeHenchman@taxfoundation.org, with "Summer Law Clerk position," "Spring Law Clerk position," or "Fall Law Clerk position" (as appropriate) in the subject line. The position is competitive, so the cover letter should demonstrate informed interest in the Tax Foundation's legal program, and address what the applicant can contribute to and gain from a clerkship with the Tax Foundation. Applications are accepted on a rolling basis until the positions are filled; please see the top of this page for latest updates.

Past and present clerks have contributed to the following amicus curiae filings by the Tax Foundation:

• Protecting Taxpayers From Fragmented Interpretations of the U.S. Tax Code—Centerior Energy Corp. v. Mikulski (U.S. Supreme Court 2008) (power of federal courts)
• Protecting Competitive Neutrality Before the Supreme Court—Kentucky Department of Revenue v. Davis (U.S. Supreme Court 2007) (Commerce Clause, Import-Export Clause, Privileges or Immunities Clause of the 14th Amendment)
• Asking the U.S. Supreme Court to Rein in IRS Penalties on Struggling Businesses—Staff IT, Inc., v. United States (U.S. Supreme Court 2007) (statutory interpretation)
• Protecting Taxpayers From Discriminatory Taxes at the U.S. Supreme Court—CSX Transportation, Inc. v. State Board of Equalization of Georgia (U.S. Supreme Court 2007) (statutory interpretation)
• Asking the U.S. Supreme Court to Settle Tax Nexus Issue—FIA Card Services, N.A., fka MBNA America Bank, N.A., v. Tax Commissioner of the State of West Virginia (U.S. Supreme Court 2007) (Dormant Commerce Clause, physical presence nexus)
• Urging North Carolina Courts to Hold Lottery Is a Tax, Not a Fee—Heatherly v. State (North Carolina Court of Appeals 2007) (state constitutional law)
• Defending Tax Competition in the U.S. Supreme Court—DaimlerChrysler Corp. v. Charlotte Cuno, et al. (U.S. Supreme Court 2006) (standing, Commerce Clause)

Past and Present Law Clerks

• Allison B. Clements, Ave Maria Law School (Summer 2005)
• Joseph D. Henchman, George Washington University Law School (Fall 2005, Spring 2006, Summer 2006, Fall 2006, Spring 2007)
• Matthew S. Reddington, George Washington University Law School (Fall 2007, Spring 2008)
• Paul G. Galindo, Georgetown University Law Center (Summer 2008)