Agency Overview The Department of Revenue's core mission is to collect the revenues required to support the business of the Commonwealth, to make a difference in the lives of children by enforcing the financial responsibilities of parenthood, and to assist Massachusetts cities and towns in sound and efficient fiscal management. Vision Our vision is to conduct our operations in a manner that inspires public confidence in government by administering and enforcing tax, child support and municipal finance laws in ways that are innovative, customer-focused, and transparent. *Division Overview The Tax Policy Division provides tax guidance and other information about tax laws and DOR to the Department's stakeholders, responding to inquiries from media outlets, legislators, taxpayers, and tax practitioners. The Tax Policy Division also works closely with the Offices of Tax Policy Analysis and Digital/Marketing Services to ensure that various groups within the Department are communicating effectively and consistently. Bureau Overview The Rulings and Regulations Bureau is part of the Department's Tax Policy Division and provides legal counsel and guidance to the Department of Revenue and the general public on the operation of the Massachusetts tax laws. The Rulings and Regulations Bureau is responsible for producing the Department of Revenue's public legal documents including regulations, technical information releases, directives and letter rulings. The Rulings and Regulations Bureau also provides tax guidance and other information about tax laws to taxpayers and tax practitioners. Position Summary The Legal Intern will assist attorneys in the Rulings and Regulations Bureau. Duties will consist of performing legal research on a variety of topics, drafting responses and responding to taxpayer and tax practitioner inquiries, and other related tasks as assigned, including, but not limited to, assisting with research and drafting of public written statements, and reviewing and drafting legislation. Respond, under the supervision of the Bureau's staff attorneys and management to inquiries involving issues related to state tax law (i) from the taxpayer community, and (ii) representatives of various offices, agencies, and departments of the Commonwealth,; Assist other Divisions with the Department when they seek certain legal advice or guidance relating to various state and local tax laws; Participates in drafting statues, regulations, and internal or external policies related to state and local tax laws Independently performs research and drafts written products on various state and local tax issues relating to all types of state income and non-income taxes (e.g., personal income tax, the corporate excise, sales and use tax, etc.). // /As part of the Future of Work Initiative, the agency is adopting a hybrid work model. Hybrid work is a mix of in-office work and telework. This position will work remotely some days and in-person on other days./ /An external candidate recommended for a position with the Department of Revenue will be subject to a background check that includes checks for: state and federal tax compliance; child support compliance; education verification; Massachusetts CORI checks; criminal background checks in state(s) of current and previous residence/employment; validation of eligibility to work in the United States; and national fingerprint-based criminal background checks./ First consideration will be given to those applicants that apply within the first 14 days. Please see Preferred Qualifications. _Comprehensive Benefits_ When you embark on a career with the Commonwealth, you are offered an outstanding suite of employee benefits that add to the overall value of your compensation package. We take pride in providing a work experience that supports you, your loved ones, and your future. Want the specifics? Explore our Employee Benefits and Rewards! An Equal Opportunity / Affirmative Action Employer. Females, minorities, veterans, and persons with disabilities are strongly encouraged to apply.* The Commonwealth is an Equal Opportunity Employer and does not discriminate on the basis of race, religion, color, sex, gender identity or expression, sexual orientation, age, disability, national origin, veteran status, or any other basis covered by appropriate law. Research suggests that qualified women, Black, Indigenous, and Persons of Color (BIPOC) may self-select out of opportunities if they don't meet 100% of the job requirements. We encourage individuals who believe they have the skills necessary to thrive to apply for this role. Job: Legal Services* Organization: *Department of Revenue Title: Summer Intern - Rulings and Regulations Bureau Location: Massachusetts-Boston-100 Cambridge Street Requisition ID:* 240002KQ*