Law Clerk for the Tax Court's Magistrate Division

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Law Clerk for the Oregon Tax Court’s Magistrate Division

NOTE: Effective January 1, 2027, the Oregon Judicial Department will implement a cost-of-living salary increase of 4%.

Interviews: Initial interviews will be set for the week of December 7, 2026.

Anticipated start date is January 2027 but negotiable.

Oregon Judicial Department

Oregon Judicial Department (OJD) serves the public, and the people we serve may be facing challenging life circumstances, high levels of stress, or confusion about their next steps. The work you will do in this role affects members of our community who come to the court to have their cases resolved. We need people who want to impact their communities, value OJD’s efforts to remove barriers to access justice services, and welcome interacting with the public.

We are committed to building a diverse, inclusive team and encourage candidates of all backgrounds to apply. We consider relevant work experience, education, and any transferable skills and abilities that may meet our qualifications or the skills and attributes we need for this position. We welcome all candidates who are inspired by our work and mission.

Benefits to you

• We pay 95% to 99% of medical insurance premiums for full-time employees, including mental health coverage.
• The annual salary ranges from $84,501 - $97,822
• 10 paid holidays, 2 floating holidays, 3 personal business days, separate sick and vacation paid leaves (prorated for part-time employees), and other employee benefits such as optional insurances and flexible spending plans.
• Law Clerks who are members of the bar may also be eligible for bar dues payments up to the cost of bar dues for the Oregon State Bar.
• OJD will pay you a 5% allowance for bilingual skills (including ASL) if you can pass a skills test and are assigned to use those skills on the job.
• Salary offers are made with consideration of the candidate’s education and experience.

Position Highlights

The Oregon Tax Court, in Salem, Oregon is hiring a post-graduate Law Clerk for the Magistrate Division. This position is full-time and limited duration, typically for a period of two years.

Law Clerk positions within the Oregon Judicial department provides a unique opportunity for law school graduates to both employ and improve their analytical, research, and writing skills, while working closely with judges, staff attorneys, and other staff to resolve all manner of cases that come before the courts.  Our work is complex, interesting, and ever-changing, and it is a critical component of our state's judicial branch operations. Law clerks participate in many different and important steps in the case-resolution process.

In this role with the Tax Court’s Magistrate Division, the law clerk will work with all three of the court’s magistrates and potentially with the judge and/or the Regular Division staff counsel. The position also involves some projects for the benefit of the court as a whole, such as updates to the court’s rules of procedure and assistance with the court’s externship program.

The Experience You Gain as Law Clerk

• Legal research and writing. The magistrates and the judge publish reasoned decisions on complex legal issues that directly affect people's lives. You will spend significant time helping them with this, by researching and writing memos and decision drafts. You will discuss legal issues with and receive feedback from the court’s staff counsel and judicial officers.
• Editing. You will spend significant time assisting the court to publish high-quality, reasoned decisions. You will edit draft decisions to ensure that facts are accurate and legal analysis is clear, concise, and supported. You will use court style guides and Bluebook to ensure proper citation format.
• Exposure to litigation. Because we are a trial court, you will have exposure to all stages of litigation. You may serve as bailiff and observe arguments and trials first-hand. You will see how highly experienced lawyers represent their clients and you also will learn how unrepresented taxpayers, taxing agencies, and the court strive to communicate with each other about complex issues. 
• Court administration. We are a small court, and we function as a team. You will be asked to assist with projects such as rulemaking or research on court procedures. You will likely assist with the court’s law student externship program, which the court maintains for the benefit of the Oregon tax bar. You will gain insight into the administrative processes of a trial court and see how staff and judicial officers work together to do ensure everyone has access to justice. 

Most importantly, you will be furthering our mission of providing justice in a fair, thorough, and timely manner.

Who We Want and Need
We are looking for a law clerk who loves to learn and apply the law, has critical thinking skills, writes well, and is excited about developing strong legal research skills. Law clerks are expected to safeguard information that may be controversial or confidential, and to uphold the highest standard of ethics. We are looking for candidates who have the ability to collaborate and work well on a team. We value diversity in all forms, to help us reflect the public we serve.  

Our Mission

The mission of the Oregon Tax Court is to impartially resolve disputes between taxpayers and tax administrators; to accurately apply Oregon law in written decisions for the guidance of the public; and to make its services accessible to all.

We welcome all candidates who are inspired by our work and mission.

Instructions for REQUIRED documents

(All documents are required to be added to the questionnaire.)

Cover Letter (REQUIRED)

• Not to exceed two pages. The attached cover letter file name should include your name (ex: Cover Letter – First Name Last Name).
• In the body of your cover letter, please describe why you are interested in clerking for the Oregon Tax Court and how your experience has prepared you for the position.
• Address the cover letter “To the Hiring Manager.”
• Do not use a generic cover letter; please personalize your cover letter for this position. We read every letter.
• Prepare your cover letter before starting your Workday application.

Resume (REQUIRED)

• The attached resume file name should include your name (ex: Resume – First Name Last Name).
• Please include your Law School GPA, academic highlights, honors, and any relevant extracurricular activities in college and law school.
• If applicable, please provide relevant accomplishments in a business or professional setting.
• NOTE: Because this posting requires a resume, you do not need to complete the job history section of the online Workday application.

Undergraduate and Law School Transcripts (REQUIRED)

• The attached undergraduate and law school transcripts should be in an unprotected PDF format (no password if possible).
• Unofficial copies are acceptable.

Writing Sample (REQUIRED)

• Must be no more than 10 pages (5-7 pages is preferred).
• Please choose a sample that contains legal analysis.
• On the cover page, describe how, if at all, the sample was edited by others.

Letters of Recommendation (REQUIRED)

• Please provide at least two letters of recommendation.
• The recommendations must be from professional or academic origin – wherein the recommender assigned and reviewed your work, tracked your attendance, and can speak to your work product.
• Letters of recommendation may be added to your application (if you are in possession of) OR you or your recommender can send the letters by email to: [email protected] (subject: Tax Court Law Clerk Letter of Recommendation – First Name Last Name)

Document Format

• Preferred format: PDF (.pdf, .tiff) or Microsoft Word (.docx)
• Acceptable format: Image (.jpg, .jpeg, .png) or Notepad (.txt)
• We are unable to accept: Apple (.pages), Google Docs (.gdoc), ZIP (.zip), and Microsoft Word ’97-2003 (.doc)

Failure to follow these instructions may result in rejection of your application.

All application materials will be evaluated for consistency of information, and your letter will be evaluated for grammar, spelling, punctuation, and language use in addition to demonstrated experience.

The application deadline is 11:59 p.m. on the date listed above.

Minimum Qualifications

(This must be evident in your resume.)

The qualified candidate must have a Juris Doctor degree (or equivalent) from an ABA-accredited law school by the anticipated start date.

NOTE: Membership with the Oregon State Bar is not required. Specific tax training is also not required.

Working Conditions

• This is a full-time limited duration position, and the work schedule is 8:00 a.m. to 5:00 p.m. Monday through Friday.  This position is FLSA Exempt and is not eligible for overtime compensation for hours worked in excess of 40 per work week.
• Occasional after-hours work may be required.
• Be prepared to be onsite as a law clerk for the Oregon Tax Court; remote work may be available after training is complete and at the discretion of the supervisor.
• Law clerks are expected to use standard office equipment, including an employer-provided computer.
• Long periods of sitting at a computer or desk while reading and researching both hard copy and electronic materials is required.
• This is a conventional office environment with the necessary equipment and technology tools available. You must be familiar, experienced, and comfortable using a full array of current technology tools and office software programs for accessing and performing work and research and for communications at and away from the assigned work location.
• Ability to lift 10 pounds.

ADDITIONAL INFORMATION

Criminal Background Check

You will be subject to a criminal background check if you are a finalist. Adverse results are evaluated on a case-by-case basis and may result in disqualification if the circumstances are directly related to the duties and responsibilities of the position.

Reference Checks

By submitting your application to OJD, you consent to reference checks about your qualifications, your workplace performance, and your work product.

United States Employment Eligibility

OJD does not offer visa sponsorships. Within three days of hire, you will be required to complete the U.S. Department of Homeland Security’s I-9 form confirming authorization to work in the United States. OJD will use E-Verify to confirm that you are authorized to work in the United States.

Future Vacancies

Apply now if you are interested in this or future vacancies. This job announcement may be used to fill future vacancies in this class of work.

Age-Based Discrimination

OJD does not request or require your age, date of birth, or attendance or graduation dates from an educational institution during the application process.

Veterans’ or Oregon National Guard Preference

Eligible veterans and current or former servicemembers with the Oregon National Guard who meet the qualifications will be given preference in the recruitment process. To receive preference, veterans and current or former servicemembers with the Oregon National Guard must attach the appropriate documentation after they receive an email in their Workday inbox requesting the information to verify eligibility. The action item, asking for documentation, will arrive after they have submitted their initial application materials. Visit the Oregon job opportunities Veterans, Disabled Veterans & State Servicemembers web page for additional details, information, and resources.

Conduct Expectations

Because of OJD's role in providing justice and upholding the rule of law, employees of the department are required to meet the highest standards of professional conduct and ethics while on the job, and to maintain those same high standards when taking actions in their personal lives that could reflect on the department. As an employee, you will be expected to preserve the confidentiality of information received in the course of OJD employment.

Pay Equity

As an employer, OJD complies with Oregon’s pay equity law. Salary offers are made with consideration of the candidate’s education and experience. For more information on pay equity, click here.

Employee Benefits

Click here to access information specific to OJD employee benefits.

Public Service Loan Forgiveness

OJD is an eligible employer for the Public Service Loan Forgiveness program. To learn more about this program, and how to qualify, please click here.

Questions and Support

• If you require an alternate format to complete the application process, call 503-986-5930, or TTY: Oregon Relay Service 711 for the hearing impaired. Be prepared to describe the alternate format needed.
• Workday related information and resources are available here.
• For questions about a specific OJD job posting, call 503-986-5930 or email [email protected].

The Oregon Judicial Department embraces equal opportunity and affirmative action. We are committed to building a diverse team that represents a variety of backgrounds, perspectives, and skills. The more inclusive we are, the better our work will be.