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The IRS Pathways Student Intern Program presents a valuable opportunity for students interested in a career with the IRS Criminal Investigation (CI) Division. This paid internship program offers hands-on experience in federal law enforcement and is geared towards college students slated to graduate in Spring 2026. Here’s what aspiring business owners and students alike need to know about the program, its requirements, and how it can pave the way to a fulfilling career in criminal tax investigation.
What Is the Pathways Student Intern Program?
The Pathways Internship is a structured program with the ultimate goal of preparing students for potential full-time positions as IRS CI Special Agents. Although appointment to a Special Agent role is not guaranteed upon completion, the internship is designed to equip participants with the necessary skills and experience to transition into this challenging field. This role is essential within the IRS, as CI Special Agents are tasked with investigating tax-related crimes, ranging from tax fraud to money laundering.
Key Benefits of the Internship
Interns not only gain practical experience but also enjoy several federal employment benefits. Here’s a snapshot of what participants can expect:
- Paid Internship: Interns receive federal pay based on the GS-1899 pay grade, typically at Grade 4, 5, or 7, depending on their qualifications.
- Health and Dental Insurance: Access to federal health and dental insurance plans, providing comprehensive coverage.
- Thrift Savings Plan (TSP): Interns participate in the federal retirement savings plan, which includes a 1% automatic contribution with matching options.
- Leave Accrual: Accumulation of annual and sick leave, adding an extra layer of flexibility and security.
- Service Credit: Participants can accrue service time, which counts towards retirement and pension calculations if they continue with the federal government.
Eligibility Requirements
To apply, candidates must meet the following criteria:
- U.S. Citizenship: Only U.S. citizens can participate in the program.
- Enrollment in an Accredited University: Full-time or part-time students enrolled in a recognized institution qualify.
- Minimum Age and Physical Requirements: Participants must be willing to carry a firearm after completing training and be at least 21 years old upon completion of the training academy.
- Field-Specific Education: Applicants should be working toward a degree with coursework in accounting, finance, economics, or related fields.
- Work Availability: Participants must be able to work between 16-31 hours per week or 32-64 hours per pay period.
Pathway to a Special Agent Role
Conversion to a Special Agent role involves more than just completing the internship. Interns must:
- Accumulate a minimum of 480 hours of work experience (or 320 hours for high-performing interns with a 3.0 GPA).
- Be recommended by their Field Office Special Agent in Charge.
- Complete a probationary period upon conversion to the Special Agent position.
Upon successful conversion, interns begin a three-year probationary period, where they can apply their academic knowledge and internship experiences to real-world investigations.
Why Consider a Career in IRS Criminal Investigation?
A career in IRS Criminal Investigation is an excellent choice for those passionate about financial forensics, law enforcement, and public service. As tax compliance becomes increasingly complex, the need for skilled investigators grows. Special Agents have a unique role in preserving the integrity of the U.S. tax system, making this career path both impactful and rewarding.
Additionally, given the rise in financial crimes and the IRS’s increased focus on enforcing tax laws, a career in CI offers job stability and a clear path for advancement. The Pathways Internship Program is a great way to start this journey, allowing interns to build foundational skills, develop professional relationships, and gain insights into the criminal justice system.
Applying for the Internship
To apply, students can visit the IRS website or use the provided links in the program overview. With a structured application and selection process, candidates are encouraged to apply early to secure a spot.
For students interested in the dynamic world of tax law and criminal investigation, the Pathways Student Intern Program with the IRS CI Division provides a compelling career launchpad. It’s a chance to explore a unique intersection of law enforcement and finance while contributing to the nation’s economic integrity.
Final Thoughts
If you’re a student eyeing a career in federal law enforcement, particularly with a focus on financial crime, this internship could be your ideal starting point. The Pathways Student Intern Program provides not only a paycheck and benefits but also invaluable experience and a direct route into a full-time role that makes a difference. For more information on applying, be sure to check out the IRS website and consider reaching out to current or former interns for firsthand insights.
