IRS Attorney Honors Program - How is GPA determined for LLMs who just started? Forum

[Anonymous User]

Hello. As it states on the IRS careers site, these are the requirements for consideration:

Class Rank Requirement:
For JDs: Top 25% class rank required (if school does not provide class rank information allowing us to determine if a student is in the top 25%, such as individual class rank or honors for students in a certain percentage of the class, at the time a selection is made, then a minimum GPA of 3.4 is required; if the school does not provide class rank or GPA at the time a selection is made, a minimum LSAT of 160 is required) or
For Tax LLMs (including JD/LLMs) who have completed any LLM coursework: Must satisfy the JD class rank requirement above or have a minimum GPA of 3.3 in the LLM program (if the LLM program does not provide GPAs, a minimum LSAT of 160 is required);

However, my question is this... If recruiting is done primarily in the fall, that means you won't have any grades yet. So how are Tax LLMs currently undergoing the program supposed to be judged for this? Do they just look at JD grades instead? Kind of confused here, if anyone could shed some light on it I would appreciate it. Thanks.

[Nebby]

Will you have completed any LLM coursework upon application?

[Anonymous User]

Will you have completed any LLM coursework upon application?

Still a JD, so not likely, but I have taken some graduate level tax courses here (partnership etc.) so not sure if that counts for "LLM Coursework" because it is a class my current school offers to LLM students.