Tax research memo
Prepare a tax research memo addressing the question that has been raised.
You will need to support your conclusion using primary sources of tax law. Your textbook is NOT
primary authority nor are IRS Publications.
You must use proper citation form in your memo (see Chapter 2 for help with citation form). The form
for this communication should be professional and in the form of a tax research memo (examples
posted on Blackboard and a similar example in your textbook). Do yourself a favor and look at the
grading rubric before you submit.
This memo should be whatever length you feel is appropriate to resolve the issues. We do NOT use a
bibliography or list of references in a tax research memo. You will see that citations are within the text
of the document in the example. Once a court case has been cited in full, it can be referred to using
simply the name in italics.
