Tax Research Memo and Client Letter

1- TAX RESEARCH MEMO. (2 Pages only)

NOTE: To complete the assignments related to the Tax Planning Scenarios you must comply with

Chapter 10’s formats in the Federal Tax Research textbook. You should provide the IRC

section(s) that support your opinion, IRC regulations, if any, Administrative rulings like Rev. Rulings or Rev. Proc.’s, Court cases, if any which are applicable, and any references if

appropriate to tax treatises or articles of note. This does NOT mean you have to give me each of these items (except for the primary IRC section to support your conclusion). You must make a judgment about the level and extent of support for your analysis and advice. In support of your

conclusion, please provide details relevant to your conclusions.

Contrary authority is also important to be included and if you provide such contrary authority, you must suggest why it will not prevail in your tax planning scenario.

– Organization of facts, issues, and conclusions consistent with formats in the textbook and with quality clear communication of ideas and technical points. Includes use of proper citation format.

-Evidence of effective use of AnswerConnect to locate relevant authorities and applicable law and identification of key technical issues and planning ideas.

– Proper use and weighting of primary and secondary authorities

2- Letter to Client ( 2 Pages only)

NOTE: The tax planning letter will follow the format in the textbook. The illustrations and Exhibits in the textbook should be helpful depending on your client and your preferred approach.

– Consistent with format and guidance in the Textbook.

– The quality of writing and effectiveness of conveying key points to the client.

YOU CAN USE THE TAX OUTLINE BELLOW AND THIS LINK TO SEARCH FROM https://www.thetaxadviser.com/

IF YOU NEED ANY SEARCH FROM CCH, PLEASE LET ME KNOW. ONLY THESE TWO SOURCES USE.

PLEASE HIGHLIGHT THE INFORMATION THAT YOU ARE GOING TO USE FROM THE TAX OUTLINE.