Law Clerk- Tax Law Project

Status: Part-Time, Temporary (with potential opportunity for full-time)
Reports To: Project Attorney

Location: Omaha, Open to hybrid work

Position Summary

Legal Aid of Nebraska seeks a motivated and detail-oriented Law Clerk to support its Tax Law Project. This position provides a unique opportunity for a law student or recent graduate to gain hands-on experience representing and advocating for low-income taxpayers facing federal and state tax issues.

The Law Clerk will work closely with attorneys and legal staff to assist with case preparation, legal research, client communication, and taxpayer advocacy efforts. Through this role, the Law Clerk will develop practical legal skills while helping ensure access to justice for vulnerable Nebraskans.

Essential Responsibilities

• Conduct legal research on federal and state tax issues affecting low-income taxpayers, including IRS collection matters, audits, appeals, innocent spouse relief, and taxpayer rights.
• Assist attorneys in preparing cases before the Internal Revenue Service (IRS) and the Nebraska Department of Revenue.
• Review client records, tax transcripts, notices, and supporting documentation to identify relevant facts and legal issues.
• Draft correspondence, legal memoranda, administrative requests, affidavits, and other legal documents under attorney supervision.
• Participate in client intake interviews and gather information necessary for case evaluation and representation.
• Maintain accurate case files, case notes, and documentation required for grant reporting and program compliance.
• Assist with preparation for administrative hearings, appeals, and other tax controversy proceedings.
• Communicate with clients, the IRS, and other agencies regarding case status and document requests, as appropriate and under attorney supervision.
• Support community outreach and taxpayer education initiatives by assisting with presentations, informational materials, and educational resources.
• Assist in identifying systemic issues affecting low-income taxpayers and support advocacy efforts designed to improve access to justice.
• Collaborate with attorneys, paralegals, and other Legal Aid staff to provide high-quality legal services to eligible clients.
• Maintain client confidentiality and comply with all Legal Aid of Nebraska policies, professional responsibility standards, and grant requirements.

Desired Learning Opportunities

This position offers the opportunity to:

• Gain practical experience in tax controversy representation and taxpayer advocacy.
• Develop legal writing, interviewing, and client counseling skills.
• Learn IRS administrative procedures, tax dispute resolution processes, and taxpayer rights protections.
• Participate in community outreach and public education efforts serving vulnerable populations.
• Work directly with experienced attorneys dedicated to advancing access to justice.

Why Join Legal Aid of Nebraska?

At Legal Aid of Nebraska, your work makes a meaningful difference. As a Law Clerk, you will gain valuable hands-on legal experience while helping individuals and families navigate complex tax issues and protect their rights. This position offers mentorship, professional development, and the opportunity to contribute to impactful, mission-driven work!

• Current enrollment in an accredited law school is preferred.
• Strong legal research, writing, and analytical skills.
• Excellent organizational skills and attention to detail.
• Ability to communicate effectively with clients, attorneys, government agencies, and community partners.
• Commitment to serving low-income and vulnerable populations.
• Ability to manage multiple assignments and meet deadlines in a collaborative environment.
• Proficiency with Microsoft Office and legal research platforms.