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Never too early to start, but would be very surprised if anyone would hire you 18 months out. The full-time students generally work on a 6-9 month recruiting timeline (right now for fall 2025). Also in the very short term, the market may not be the best with the rescinding of Chief Counsel Honors offers.
No, I know. I just meant that there are suddenly 150+ qualified candidates (some of them being LL.M’s) suddenly unemployed and looking for jobs urgently. And I meant that the formal interview and recruiting process for private sector jobs generally starts 6-9 months before start date, but you may have luck earlier.
Starting early is always beneficial. Don't wait until everyone else is in the same boat. Reach out to the groups that interest you and start establishing rapport.
I would say to recruiting offices of the firms first. There’s been a trend lately to cold email the attorneys and IME 90% of those emails get ignored because there are so many of them
As a tax LL.M. grad I say start right around now or MAYBE wait just a month or two. Certainly no later than that.