Frost Law is seeking a motivated and detail-oriented Law Clerk to join our expanding San Juan, Puerto Rico office. This is a broad-based role offering hands-on exposure across several of the firm's core practice areas, including tax controversy, business law, bankruptcy, and SBA EIDL loan matters. The ideal candidate is a current law student, recent law school graduate, or licensed attorney awaiting bar admission who is eager to gain diverse, practical legal experience while working directly alongside experienced attorneys on active client matters.
Key Responsibilities
- Conduct legal research on the Internal Revenue Code, Treasury Regulations, case law, IRS guidance, and Puerto Rico and federal statutes and regulations relevant to assigned matters.
- Draft legal memoranda, correspondence, pleadings, and other legal documents under attorney supervision.
- Assist attorneys with federal and state tax controversy matters, including audits, appeals, collection actions, and Tax Court proceedings.
- Support business law matters, including entity formation, contract review, and general corporate compliance.
- Assist with bankruptcy matters, including preparation of filings, schedules, and related documentation.
- Support SBA EIDL loan matters, including compliance, workout negotiations, restructuring, and related federal lending issues.
- Assist in the preparation and negotiation of tax resolutions such as Offers in Compromise, Installment Agreements, and penalty abatement requests.
- Organize and maintain case files, documentation, and legal records across multiple practice areas.
- Communicate professionally and effectively with clients, government agencies, and outside counsel as directed by supervising attorneys.
- Attend client meetings, hearings, and case strategy sessions as needed.
Qualifications
- Currently enrolled in an accredited law school (2L or 3L preferred), a recent law school graduate, or a licensed attorney.
- Strong legal research and writing skills.
- Interest in tax, business, bankruptcy, or federal lending law preferred; prior coursework or experience in these areas is a plus.
- Bilingual (English/Spanish) preferred given the San Juan office location and client base.
- Excellent communication and interpersonal skills.
- Detail-oriented with strong organizational and time management abilities, and the ability to manage multiple assignments across different practice areas simultaneously.
- Ability to work collaboratively in a fast-paced, client-focused environment.
