1L Competing USAO Offers, Forum

[Anonymous User]

PLEASE DON'T QUOTE.

I have competing 1L offers with 2 USAOs. Both are in the same district but are in different branch offices/divisions.

Offer #1
Tax Enforcement in the main USAO in a large district (Think NDCA, CDCA). My resume is heavy on tax experience and I would like work in tax at a when I graduate. From what I was told, the work is not very sexy (mainly prosecuting fraudulent refund claims) and I didn't really click with the division chief all that much during the interview.

Offer #2
Criminal division in a smaller branch office in the same district. I'm not too interested in doing criminal when I graduate but I clicked with the interviewers better. From a practical standpoint, this office is a shorter commute from where I would be living for the summer

I am primarily targeting the district that these internships are going to be in at OCI next year. I would go for the tax position in a heart beat, but from what the interviewer told me, the most sophisticated cases often get settled with the IRS or are handled by DC. Therefore, I wasn't sure if I wanted to sacrifice a shorter commute and work with someone I'm kind of iffy about just so I can put another tax item on my resume.

[Anonymous User]

Do you know you'll be working with the division chief in the tax gig? In a lot of offices the interns are going to get supervised by line AUSAs (or an intern coordinator who might not even be a lawyer), so how well you clicked with the tax chief may not matter (although if they told you otherwise than disregard this point - different offices do stuff differently).

That said, I agree that most USAOs don't get sexy tax stuff. However, you might get to exercise more responsibility if stuff that does come in the door is fairly routine (less risk having an intern work on routine stuff).

I don't think there is a really wrong decision here - I don't think there are a lot of tax-heavy summer positions floating around, so wanting to do tax but not doing it 1L summer shouldn't look weird. If you think crim sounds more interesting/the commute is better, that's as good a reason as any. Also, working in a smaller office can make it much easier to get to know the attorneys.

[Anonymous User]

Anon above: thanks for the input. I have a feeling I would be working with him, since there are only 2 other people in the tax division in the office.

I'm also leery in general because the CA market has almost no jobs for junior tax associates, so I don't want employers to not give me a job if they dont have openings in tax.

[Anonymous User]

Ahh, yeah, that makes a difference. Honestly I think a position where you got to work with more people than that might be better (though conversely they'd get to know you better and might be stronger advocates in future. Is a puzzlement).

[Anonymous User]

bump, anybody else have any thoughts?

[makerbreaker]

Was in a very similar situation last year. PM me.

[dixiecupdrinking]

I am not a tax lawyer but from what I understand, because they tend to be small/niche, tax groups at firms can be competitive to get into depending on the circumstances. So getting as much experience and demonstrated interest in the subject matter as possible seems smart. If you want to do tax long term, it seems like an easy decision - do the tax internship. The downsides are minor short term issues.

[Joscellin]

I voted Crim before I actually read your post, OP.

Change one of those Crim votes over to Tax, seems like a no-brainer.

[cheaptilts]

I am not a tax lawyer but from what I understand, because they tend to be small/niche, tax groups at firms can be competitive to get into depending on the circumstances. So getting as much experience and demonstrated interest in the subject matter as possible seems smart. If you want to do tax long term, it seems like an easy decision - do the tax internship. The downsides are minor short term issues.

This answer seems so intuitive; I can't imagine how a scenario in which OP shouldn't take the tax gig (absent the distance in commute being like an additional 45 minutes each way or the tax division head being a super sexist/racist)

[Anonymous User]

I am not a tax lawyer but from what I understand, because they tend to be small/niche, tax groups at firms can be competitive to get into depending on the circumstances. So getting as much experience and demonstrated interest in the subject matter as possible seems smart. If you want to do tax long term, it seems like an easy decision - do the tax internship. The downsides are minor short term issues.

This answer seems so intuitive; I can't imagine how a scenario in which OP shouldn't take the tax gig (absent the distance in commute being like an additional 45 minutes each way or the tax division head being a super sexist/racist)

commute is an extra 40 mins away each way. the division chief wasn't too off the wall crazy. in hindsight a lot of tax people are awkward and it's kind of par for the course

[cheaptilts]

I am not a tax lawyer but from what I understand, because they tend to be small/niche, tax groups at firms can be competitive to get into depending on the circumstances. So getting as much experience and demonstrated interest in the subject matter as possible seems smart. If you want to do tax long term, it seems like an easy decision - do the tax internship. The downsides are minor short term issues.

This answer seems so intuitive; I can't imagine how a scenario in which OP shouldn't take the tax gig (absent the distance in commute being like an additional 45 minutes each way or the tax division head being a super sexist/racist)

commute is an extra 40 mins away each way. the division chief wasn't too off the wall crazy. in hindsight a lot of tax people are awkward and it's kind of par for the course

if you somehow for sure know you want to do tax, then you should probably do the tax internship to build that narrative now.