Legal internship

We provide our interns with an opportunity to gain experience in tax law in one of the largest state tax agencies in the country while working with some of the most knowledgeable tax attorneys in the state.

In a friendly and flexible environment, our program will expose you to various activities such as:

  • Researching tax issues
  • Drafting memorandum and briefs
  • Attending administrative hearings
  • Formulating policy
  • Working on regulation projects
  • Implementing new programs


Interns are assigned to a particular bureau based on the Legal Division's needs and the intern’s area of interest.

Interns are generally supervised by an attorney working in the assigned bureau, and receive assignments from that bureau’s workload.

Areas of responsibility

  • Tax Administration & Procedure (TAP) Bureau - focuses on administrative and procedural issues common to both the Personal Income and Corporation Tax Laws
  • General Tax & Business Entities Tax Bureaus - deal with general tax law questions for individuals, corporations, and other entities involving issues similar to those addressed by the Internal Revenue Service
  • Multistate Tax Bureau - deals with issues involving the geographic division, or allocation and apportionment, of the income of multi-jurisdictional business entities
  • Settlement Bureau - attempts to settle tax disputes during all phases of the administrative process
  • Technical Resources Bureau - primarily works on legislative and regulatory issues
  • Litigation Bureau - handles the department's litigation management and strategy, supervising the most complex and contentious litigation cases
  • Specialized and Individual Tax (SIT) Bureau - focuses on protests, appeals, litigation support, rulings, and regulations relating to specialized issues including residency, sourcing, interest abatement, and erroneous refunds

For more information regarding the legal division please go to our Legal Division's staff directory page.

Course Credit Internships

Internships for academic credit are coordinated with the student's law school. Interns' hours are flexible depending on the needs of the Legal Division and the intern.

Internships are available only in Sacramento.

Apply for an Internship

To apply for an internship, e-mail a cover letter, resume, unofficial transcript, and writing sample to Noel Garcia-Rosenblum at

Start dates are flexible depending on the needs of the Legal Division and the intern.

Application deadlines

Internship time of year Application deadline Start date
Summer February 1st June
Fall May 15th September
Spring October 1st January