November 17, 2009

Tax Foundation Law Clerkship Program

The Fall 2009 Law Clerk positions have been filled. We are currently accepting applications for the Spring 2010 and Summer 2010 Law Clerk positions.

To support its Center for Legal Reform research program, the Tax Foundation hires law clerks each fall, spring, and summer. Supervised by our Tax Counsel, law clerk responsibilities include substantive research, authoring, and editing assistance in preparing amicus curiae briefs to appellate courts and special reports on important legal and economic issues relating to tax. Clerks have also authored pieces for publication.

Applicants should have completed at least one year of law school by the start of the clerkship, and should have some familiarity with economic principles. Applicants should also have demonstrated interest in federal and state constitutional law and tax law, particularly issues involving the Commerce Clause, the Due Process Clause, the Equal Protection Clause, and state uniformity clauses.

The clerkship is located at the Tax Foundation's office in Washington, D.C., and some work may be done remotely. A stipend is available for the position, which entails 10-20 hours per week (fall and spring) and 15-40 hours per week (summer), flexible for the clerk's schedule. We can assist in arranging course credit in lieu of the stipend at the request of successful applicants.

Please e-mail cover letter and resume to henchman@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:

• Urging the California Court of Appeal to Rule that Charging Taxpayers for Tax Collection is a Tax: Weisblat v. City of San Diego, February 2009
• Urging California Court of Appeal to Permit Class Refund Actions in Challenges of Illegal Local Taxes-- Ardon v. City of Los Angeles, November 2008
• Urging North Carolina Courts to Hold Lottery Is a Tax -- Heatherly v. State, September 2008
• Urging Texas Court to Avoid Sparking an Interstate Tax War -- First American Title Ins. Co. v. Combs, August 2008
• Urging Indiana Court to Avoid Education Finance Mess—Bonner v. Indiana (Ind. Sup. Ct.), August 2008
• Urging a Stop to South Dakota's Discriminatory Insurance Taxes—Metropolitan Life Ins. Co. v. Kinsman (S.D. Sup. Ct.), April 2008
• Protecting Taxpayers from Fragmented State-by-State Interpretations of the Federal Tax Code—Centerior Energy Corp. v. Mikulski (U.S. Sup. Ct.), February 2008
• Virginia Supreme Court Considers Taxpayer Protections in NVTA Tax Case (Va. Sup. Ct.), February 2008
• Protecting Competitive Neutrality Before the Supreme Court—Kentucky Department of Revenue v. Davis (U.S. Sup. Ct.), September 2007
• Asking the U.S. Supreme Court to Rein in IRS Penalties on Struggling Businesses—Staff IT, Inc., v. United States (U.S. Sup. Ct.), September 2007
• Protecting Taxpayers From Discriminatory Taxes at the U.S. Supreme Court—CSX Transportation, Inc. v. State Board of Equalization of Georgia (U.S. Sup. Ct.), July 2007
• Defending Tax Competition in the U.S. Supreme Court—DaimlerChrysler Corp. v. Charlotte Cuno, et al. (U.S. Sup. Ct.), November 2005

About the Tax Foundation and the Center for Legal Reform
The Tax Foundation is a non-partisan, non-profit research institution founded in 1937 to educate taxpayers about sound tax policy. Based in Washington, D.C., its economic and policy analysis is guided by the principles of neutrality, simplicity, transparency, and stability. The Tax Foundation aims to make information about government finance understandable, such as with our annual calculation of Tax Freedom Day, the day of the year when taxpayers have earned enough to pay for the nation's tax burden and begin earning for themselves.

The Tax Foundation furthers its mission by educating the legal community and the general public about economics and taxpayer protections, and by advocating that judicial and policy decisions on tax law promote principled tax policy. Courts play an important role in developing tax policy, by interpreting tax codes, applying sections in individual cases, and dealing with circumstances unforeseen when legislation was drafted. By explaining complex tax legal reform issues to policymakers, the media, state groups, and the public, we encourage judicial and policy decisions that protect taxpayers and promote sound tax policy in federal and state law.

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)
• Travis A. Greaves, Georgetown University Law Center (LL.M. program)/South Texas College of Law (J.D.) (Fall 2008, Spring 2009)
• Justin M. Burrows, George Washington University Law School (Summer 2009)