Post by Stephen Horowitz, Professor of Legal English
“I give too much unnecessary detail when I talk about the work I’ve done.”
That was the complaint and concern of an LLM graduate who recently sought my legal English advice. He’s in the process of applying to jobs, but some native English speaking friends had told him that he doesn’t come across terribly well when he describes his past work experience.
How do you help a non-native English speaking LLM post-graduate in this situation? Is it a language issue? Or some other type of issue?
It’s probably at least in part a language issue, although when I spoke with this student, his spoken English was fairly strong. But it also may be a cultural discourse issue and perhaps even a function of the student’s own personal style as well.
Regardless, the challenge is the same: The student needs to figure out a strategy to absorb and internalize the language and discourse style of the professional community he’s trying to join. I like to think of it as learning to code switch.
My suggested solution to the student: Find examples of the kind of language you want to be able to produce. In this case, the student was looking for jobs in the field of tax law. So that meant finding recorded examples of people talking about their work as tax lawyers, ideally with a transcript or subtitles. YouTube is the obvious place to look, and videos do exist of tax lawyers talking about their work. Though it’s more about giving advice and explaining their job to people who know less about tax law than they do, which is a little bit different than an interview situation, where you’re likely talking to people who have more knowledge and expertise than you do. Interviewers also typically occupy a higher relative status than the interviewee in the context of the interview, and so the interviewee’s ideal language also likely factors in register, i.e., level of formality.
(Side note: Of the YouTube videos I found, the potentially most helpful might be this one titled “Careers in Tax Law Panel” published by LMU Loyola Law School. Though it does bring to mind the old joke about, “How do you tell an introvert tax lawyer from an extrovert tax lawyer? The extrovert tax lawyer looks at the other person’s shoes when they’re talking.” 😂 Culture Note: This joke works for a variety of professions. I think I originally heard it used with accountants or maybe actuaries.)
I had some other ideas, like let’s find a bunch of native-English speaking Tax LLM students or graduates and record them talking about their work. And I might still do that. But I also realized that would not be a very immediate solution and would require a fairly significant investment of time and effort on my part.
And then I realized the solution that should be obvious at this point but which I keep forgetting until the moment when I remember again: ChatGPT!
I remembered that you can ask ChatGPT to take on a role, so I prompted it with:
“Pretend you are a young tax lawyer who has been working at a large law firm for two years. Tell me about some of the client work you have done at your law firm.”
And ChatGPT responded:
“As a young tax lawyer at a large law firm, I’ve had the opportunity to work on a variety of client matters over the past two years. Here are some examples of the client work I’ve been involved in:
- Corporate Tax Planning: I have assisted several corporate clients in developing tax-efficient strategies for their business operations. This involved analyzing their financial structures, reviewing existing tax positions, and identifying potential areas for optimization. I worked closely with senior attorneys to provide recommendations on tax planning opportunities, such as mergers and acquisitions, reorganizations, and international tax strategies.
- Tax Compliance and Audits: I have worked with individual and corporate clients facing tax compliance and audit issues. This involved conducting thorough reviews of their financial records, ensuring compliance with tax laws and regulations, and preparing necessary documentation. I also assisted in responding to inquiries and requests from tax authorities, helping clients navigate the audit process while minimizing potential liabilities.
- Estate Planning: I was involved in estate planning matters, working closely with high-net-worth individuals to structure their estates in a tax-efficient manner. This included drafting wills, trusts, and other estate planning documents tailored to their specific needs and objectives. I also analyzed potential estate and gift tax implications, helping clients minimize tax burdens and ensure the smooth transfer of assets to their intended beneficiaries.
- Tax Dispute Resolution: I assisted clients in resolving tax disputes and controversies with tax authorities. This involved researching applicable tax laws, analyzing relevant case law, and preparing legal arguments to support our clients’ positions. I also participated in negotiations and settlement discussions with tax authorities, aiming to achieve favorable outcomes for our clients while minimizing potential penalties and interest.
- Nonprofit Tax Exemption: I worked with nonprofit organizations seeking tax-exempt status under section 501(c)(3) of the Internal Revenue Code. This involved guiding clients through the complex application process, ensuring compliance with IRS regulations, and providing advice on maintaining tax-exempt status. I also helped clients understand their ongoing tax obligations and prepared necessary filings, such as annual information returns (Form 990).
These are just a few examples of the client work I have been involved in as a young tax lawyer at my law firm. Each case presented unique challenges and required a deep understanding of tax laws and regulations. Working alongside experienced attorneys, I gained valuable experience in providing practical tax advice and delivering effective solutions to our clients.”
Bingo! Exactly what I was looking for. Super excited, I quickly emailed this off to the student, who was very appreciative. But then later in the day I was thinking about it, about how the response was a bit general…..and so I followed up with:
“Can you be more specific?”
And it was, enthusiastically so!
“Certainly! Here are some more specific examples of client work I have done at my law firm:
- M&A Transaction Structuring: I was part of a team that advised a large corporation on the tax implications of an acquisition deal. I conducted due diligence on the target company’s tax records, identified potential tax risks, and worked with the client’s financial and legal teams to develop a tax-efficient structure for the transaction. This involved considering tax consequences related to asset purchases, stock acquisitions, and potential tax benefits like net operating losses.
- Transfer Pricing Analysis: I assisted a multinational client in analyzing and documenting their transfer pricing policies. I researched relevant international tax laws and guidelines, reviewed the client’s intercompany transactions, and prepared comprehensive transfer pricing documentation to support their compliance efforts. This involved benchmarking studies, economic analysis, and ensuring alignment with the arm’s length principle.
- Tax Incentives and Credits: I worked with a technology startup that qualified for research and development (R&D) tax credits. I helped the client identify eligible R&D activities, gather supporting documentation, and prepare the necessary forms and schedules to claim the credits. Additionally, I provided guidance on other available tax incentives and credits, such as energy efficiency incentives or investment tax credits for certain industries.
- International Tax Compliance: I assisted a client with cross-border operations in navigating complex international tax compliance requirements. This included analyzing their global income, assessing potential tax treaty benefits, and ensuring compliance with foreign reporting obligations. I also collaborated with international tax specialists to help the client mitigate double taxation and optimize their global tax position.
- IRS Audits and Appeals: I supported a client facing an IRS audit of their tax returns. I conducted a thorough review of their financial records and transactions, prepared responses to IRS inquiries, and worked closely with the client to gather additional documentation to support their positions. During the audit process, I also explored potential settlement options and negotiated with IRS agents to resolve the disputed issues favorably.
These specific examples showcase the diverse range of client work I have been involved in as a young tax lawyer. Each case required a deep understanding of the specific tax issues involved, collaboration with other legal and financial professionals, and a strategic approach to achieve the best possible outcomes for our clients.”
Double bingo! So I though, let’s keep this interview going and followed up with:
“Can you tell me which parts of your work you’ve enjoyed the most and why?”
To which ChatGPT replied….
“Certainly! As a young tax lawyer, there have been several aspects of my work that I’ve particularly enjoyed. Here are a few of them:
- Problem-Solving: One of the most rewarding aspects of my work is the opportunity to engage in complex problem-solving. Tax law can be intricate and challenging, and I find great satisfaction in delving into the details of a client’s situation, identifying tax issues, and developing creative strategies to address them. It requires critical thinking, analytical skills, and the ability to navigate a constantly evolving legal landscape. The intellectual stimulation and satisfaction that come from finding effective solutions to intricate tax problems are truly gratifying.
- Client Interaction: I thoroughly enjoy working directly with clients and building relationships with them. Understanding their unique goals, challenges, and concerns allows me to provide tailored advice and guidance. Client interaction not only enhances my legal skills but also enables me to develop a deeper understanding of their industries and businesses. Building trust and rapport with clients and being able to assist them in achieving their objectives is a fulfilling aspect of my work.
- Continuous Learning: Tax law is a dynamic field that undergoes frequent changes and updates. Staying up to date with the latest developments, new regulations, and landmark cases is an ongoing learning process. I appreciate the constant learning opportunities that come with being a tax lawyer. It keeps me engaged, sharpens my knowledge, and allows me to provide clients with accurate and informed advice. The continuous learning aspect of my work ensures that I am always growing professionally and expanding my expertise.
- Collaboration and Mentorship: Working in a large law firm provides me with the opportunity to collaborate with experienced attorneys and learn from their wealth of knowledge. I value the mentorship and guidance I receive from senior lawyers who share their insights, expertise, and experiences with me. Collaborating on client matters not only enhances the quality of our work but also fosters a sense of camaraderie and teamwork within the firm.
- Impactful Client Outcomes: Ultimately, the most fulfilling aspect of my work is witnessing the positive impact I can make on my clients’ lives and businesses. Whether it’s helping a client achieve significant tax savings, resolving a tax dispute in their favor, or structuring their affairs in a way that minimizes their tax liabilities, being able to deliver favorable outcomes for my clients is incredibly rewarding. Knowing that my efforts have made a tangible difference and alleviated their tax burdens is deeply satisfying.
These aspects of my work as a tax lawyer have brought me joy and a sense of fulfillment. They fuel my passion for the field and motivate me to continue honing my skills and providing excellent service to my clients.”
And then, to put the young ChatGPT tax lawyer on the spot a bit, I asked:
“What aspects of the work have you not liked or have you found overly challenging?”
To which it replied with disarming frankness:
“While there are many aspects of my work as a tax lawyer that I enjoy, there are also some challenges and aspects that can be less favorable. Here are a few examples:
- Complex and Evolving Regulations: Tax law is known for its complexity, and staying abreast of the constantly changing regulations can be challenging. The intricacies of tax codes and the need to interpret and apply them accurately require continuous learning and research. The sheer volume of tax regulations, updates, and case law can sometimes feel overwhelming, especially when dealing with specialized areas or emerging tax issues.
- Time Sensitivity and Deadlines: Tax matters often come with strict deadlines and time-sensitive requirements. Meeting these deadlines while managing multiple client projects simultaneously can be demanding. The pressure to deliver high-quality work within tight timelines can occasionally be stressful. However, it is also an opportunity to develop strong time management skills and thrive in a fast-paced environment.
- Tax Disputes and Controversies: While resolving tax disputes can be intellectually stimulating, it can also be a challenging and time-consuming process. Dealing with auditors, responding to inquiries, and advocating for clients in contentious situations can require extensive research, preparation, and negotiation skills. The adversarial nature of tax controversies can add an extra layer of complexity and stress to the work.
- Heavy Workload and Long Hours: Working at a large law firm often means handling a significant workload and long hours, especially during busy periods or when dealing with complex cases. Balancing multiple client matters, meeting deadlines, and maintaining high-quality work can sometimes lead to long hours and a demanding schedule. However, effective time management and support from colleagues and mentors can help mitigate these challenges.
- Technical Nature of the Work: Tax law is highly technical, involving intricate rules, calculations, and terminology. While this technicality is an essential aspect of the profession, it can be challenging to translate complex tax concepts into clear and understandable advice for clients. Effective communication becomes crucial in ensuring clients grasp the implications of tax matters and are comfortable with the recommended courses of action.
While these challenges exist, they are not unique to the field of tax law. They are common aspects of legal practice that can be managed through experience, support from colleagues, and effective work-life balance strategies. Despite these challenges, the rewarding and intellectually stimulating aspects of the work often outweigh the difficulties, making tax law an exciting and fulfilling field for those with a passion for it.”
I emailed all of this dialogue to the student, and now he had some actual language for the specific situation, even if ChatGPT’s responses might induce occasional eye-rolling if uttered in an in-person interview. Because what this language sample does provide is a style of discourse and organization for responding in this kind of situation. And this is what the student–who was missing the intuitive sense of how to present his information and what amount of details to include–ostensibly needed to help calibrate and adjust his communication language and style.
Additionally, the ChatGPT language sample includes plenty of language patterns and chunks of language that can be internalized and absorbed by a non-native English speaker that will help them sound a little more fluent and natural. I think of this as similar to when you learn a song in another language (if that’s something you’ve done before), and suddenly you can spew out various phrases with ease, some of which may be relevant to every day communications.
So the next step in my mind is to make a recording of me (or another native English speaker) reading these aloud. At that point, the student can study the text and listen to the recording multiple times as if it were a popular song. And then also practice reading it out loud. And, with sufficient engagement and practice, the resulting benefits should be similar.
It’s difficult to predict exactly what chunks of language or aspects of discourse will get absorbed by the student, but some amount will, and the student will likely end up feeling more confident in their ability to communicate in that complicated situation.
Final thought: This strategy of course should also work with any other areas of law practice. So if you’re looking for similar help, you’ve got a fairly simple solution. And if you do use this strategy (or if you need help figuring out how to best use the strategy), please get in touch and let me know or ask any questions. I’d love to hear about what works and what doesn’t from your perspective.
