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Superior law student work or activities is defined as: Academic standing in the upper third of the law school graduating class; Work or achievement of significance on law reviews or journals; Special high-level honors for academic excellence in law school ( e.g., election to the Order of the Coif, winning of a moot court competition, or membership on the moot court team that represents the attorney's law school in competition with other law schools); Full-time or continuous participation in a legal aid program (as opposed to one-time, intermittent, or casual participation); Significant summer law office clerk experience; or Other evidence of clearly superior accomplishment or achievement. Click to learn more: IRS Office of Chief Counsel Careers Site Meet Our People Learn about our Legal Divisions The Office of Division Counsel (Litigation & Advisory) (L&A) provides legal services for the Internal Revenue Service Large Business and International (LB&I) and Small Business/Self-Employed (SB/SE) Divisions on tax matters, legal issues, regulations, and needs relevant to individuals filing Schedules C, E, F, and Form 2106, subchapter C corporations, subchapter S corporations, partnerships, estates, and trusts.