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Overview
Tax memos are the way to communicate findings to clients or other professionals in practice. Memos are short in length and summarize the tax law associated with a particular tax issue.
Instructions
In this assignment, you will reverse engineer a tax memo from a court case. I have enclosed a sample tax memo format for you to follow.
Sample Memo Format Download Sample Memo Format (Attached in the file)
Module 8 Research Problem
Instructions:
1. Look through Chapter 11 and related module readings and find a subject you would like to learn more about or that you have an interest in. The code section should relate to partnership distributions, transfers of interests, sales, or terminations.
2. Locate the Internal Revenue Code Section that governs the topic of your choice.
3. Search a tax research database (CCH, BNA, etc.) for a court case involving your topic and code section of choice.
4. Read the court case and familiarize yourself with the parties involved, facts surrounding case, etc.
5. Synthesize your court case into a tax memo using the format from examples posted in this module.
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