In February 2025, Caroline Ciraolo and Abigail Burke led an effort to help the hundreds of lawyers who had been accepted into Honors Programs at the U.S. Department of Justice and Internal Revenue Service, but suddenly found themselves caught in a hiring freeze. While the Honors Programs at the DOJ and IRS are extremely competitive and prestigious, the sudden withdrawal of federal positions for hundreds of lawyers created a challenging environment for those lawyers and the organizations interested in hiring them. Caroline and Abby played a central role in addressing that problem through the creation and administration of a novel program to connect the affected lawyers to new jobs.
In February 2025, Caroline Ciraolo and Abigail Burke led an effort to help the hundreds of lawyers who had been accepted into Honors Programs at the U.S. Department of Justice and Internal Revenue Service, but suddenly found themselves caught in a hiring freeze. While the Honors Programs at the DOJ and IRS are extremely competitive and prestigious, the sudden withdrawal of federal positions for hundreds of lawyers created a challenging environment for those lawyers and the organizations interested in hiring them. Caroline and Abby played a central role in addressing that problem through the creation and administration of a novel program to connect the affected lawyers to new jobs.
In response to the continuing challenges faced by emerging practitioners entering the tax bar and experienced tax professionals leaving the federal workforce, Kostelanetz expanded its hiring platform to include tax attorneys seeking employment after judicial clerkships or public service.
Kostelanetz further supported the effort by creating its 2025-2026 Tax Fellowship. Through this fellowship, Kostelanetz helped to mitigate the impact of the hiring freeze through training, employment, and mentorship. The 2025-2026 Kostelanetz Tax Fellowship was a one-year position designed to closely mirror the federal positions lost during the hiring freeze.
The employment-match project was reported on by Bloomberg, Tax Notes, and Above the Law. The media explained that “Kostelanetz and over 100 members of the tax community held a group call February 5 [2025] to discuss the joint effort,” and quoted Caroline as saying: “I am so proud of the organizations and individuals stepping up to assist those who accepted offers to work at the IRS or Department of Justice, Tax Division.” Abby was quoted as saying: “We are excited and encouraged by all the responses we have received so far, both from potential candidates and potential employers,” and that the effort was “emblematic of the tax community’s history of giving back and helping one another.”
Koselanetz’s 2025-2026 Tax Fellow, Thomas Bourneuf, exemplified the talent affected by the hiring freeze. Prior to joining the firm, Tom was a law clerk to the Hon. Richard T. Morrison of the U.S. Tax Court between 2023 and 2025. Tom received his LL.M. in Taxation from NYU Law School in 2021; his J.D., cum laude, from the University of Michigan Law School in 2019; an M.B.A. from the University of Missouri in 2016; and an undergraduate degree in Strategic Communications and Political Science from the University of Missouri in 2014. Tom also interned at the U.S. Tax Court for the Hon. L. Paige Marvel during the summer of 2021.
Koselanetz’s 2025-2026 Tax Fellow, Thomas Bourneuf, exemplified the talent affected by the hiring freeze. Prior to joining the firm, Tom was a law clerk to the Hon. Richard T. Morrison of the U.S. Tax Court between 2023 and 2025. Tom received his LL.M. in Taxation from NYU Law School in 2021; his J.D., cum laude, from the University of Michigan Law School in 2019; an M.B.A. from the University of Missouri in 2016; and an undergraduate degree in Strategic Communications and Political Science from the University of Missouri in 2014. Tom also interned at the U.S. Tax Court for the Hon. L. Paige Marvel during the summer of 2021.
During his fellowship, Tom accepted a permanent position with PricewaterhouseCoopers (PwC) as a Senior Associate in their National Tax Services – International group.
Kostelanetz fashioned its program to support the Fellow with training, employment, and mentorship. It offered a wide variety of assignments from the firm’s experienced tax practitioners. Compensation was commensurate with what had been offered by the federal Honors Programs and included a benefits package comparable to that of a full-time, short-term employee, including health insurance, bar dues, and membership dues for the American Bar Association and Tax Section. The Fellowship provided a work schedule similar to those offered by the IRS or DOJ, ensuring a balanced and professional environment, and reasonable time off for interviews related to ongoing employment searches.
Hundreds of talented lawyers have found and continue to find employment through the collective efforts of tax professionals across the country, and Kostelanetz is exceedingly proud of its role in mitigating the impact of the 2025 federal hiring freeze and continuing to assist in these efforts.
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