Clerkship Program

National Taxpayers Union Foundation offers clerkships to law students each fall, spring, and summer to assist in our Taxpayer Defense Center (TDC). The TDC is our public-interest legal program protecting taxpayers' rights and limiting government overreach, through strategic litigation against unconstitutional burdens on interstate commerce, administrative abuses against taxpayers, and retroactive and discriminatory taxes. Supervised by our attorneys Joe Bishop-Henchman and Tyler Martinez, law clerk responsibilities include substantive research, authoring, and editing assistance in preparing motions in ongoing litigation, amicus curiae briefs to appellate courts, and research reports to a broader audience. Past law clerks have drafted briefs to the U.S. Supreme Court, attended legal roundtables developing litigation strategy, and published op-eds in national publications. Clerks gain valuable experience as a result.  Applicants should have completed at least one year of law school by the start of the clerkship, and ideally should have interest in federal or state constitutional law, particularly issues involving the Commerce Clause, Due Process Clause, Excessive Fines (Eighth Amendment), Equal Protection Clause, or state uniformity clauses. Spring and fall clerks work 10-20 hours per week for up to one full semester and are compensated at a rate of $25 per hour; summer clerks are 40 hours per week for up to 12 weeks and are compensated at the same hourly rate. No other compensation is provided except as required by state or federal law.  We have flexibility for clerks' schedules. We can also assist in arranging course credit in lieu of the pay at the request of successful applicants. This is a temporary, seasonal position. * NTU & NTUF does not offer student and/or employment visa sponsorships for this position * ** Based on our business needs, we do not anticipate being able to negotiate beyond the provided hourly rate **